Tax Practitioners Board v Su [2014] FCA 731

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Su [2014] FCA 731 Citation: Tax Practitioners Board v Su [2014] FCA 731

Parties: TAX PRACTITIONERS BOARD v TSU CHIEN SU

File number(s): NSD 12 of 2014

Judge(s): JAGOT J

Date of judgment: 10 July 2014

Catchwords: CIVIL PENALTIES – quantum – applicant contravened Tax Agent Services Act 2009 (Cth) s 50-20 by recklessly making false, incorrect or misleading statements to Commissioner of Taxation – relevant considerations in fixing appropriate penalty – statements not deliberately or knowingly false – no intention to mislead Commissioner – tax agent registration terminated as result of conduct – loss caused to Commonwealth – inconvenience to taxpayers – specific deterrence – general deterrence – early admission of contraventions – totality principle – proportionality of penalty to objective seriousness of contravening conduct – parity principle

Legislation: Tax Agent Services Act 2009 (Cth) ss 40-5(1)(b), 40-25(1), 50-5, 50-20, 50-35, 60-125(2)

Cases cited: Attorney-General (SA) v Tichy (1982) 30 SASR 84 Australian Building & Construction Commissioner v Construction, Forestry, Mining and Energy Union (No 2) [2010] FCA 977 Australian Competition and Consumer Commission v Energy Australia Pty Ltd [2014] FCA 336 Australian Competition and Consumer Commission v Liquorland (Australia) Pty Ltd [2005] ATPR 42-070; [2005] FCA 683 Australian Competition and Consumer Commission v Marksun Australia Pty Ltd [2011] FCA 695 Australian Competition and Consumer Commission v MSY Technology Pty Ltd (No 2) [2011] FCA 382 Australian Competition and Consumer Commission v Telstra Corporation Ltd (2010) 188 FCR 238; [2010] FCA 790 Australian Ophthalmic Supplies Pty Ltd v McAlary-Smith (2008) 165 FCR 560; [2008] FCAFC 8 Barbaro v The Queen (2014) 305 ALR 323; [2014] HCA 2 Cameron v The Queen (2002) 209 CLR 339; [2002] HCA 6 Markarian v The Queen (2005) 228 CLR 357; [2005] HCA 25 Mill v The Queen (1988) 166 CLR 59 Mornington Inn Pty Ltd v Jordan (2008) 168 FCR 383; [2008] FCAFC 70 Ponzio v B & P Caelli Constructions Pty Ltd (2007) 158 FCR 543; [2007] FCAFC 65 R v Thomson; R v Houlton (2000) 49 NSWLR 383; [2000] NSWCCA 309 Singtel Optus Pty Ltd v Australian Competition and Consumer Commission (2012) 287 ALR 249; [2012] FCAFC 20 Tax Practitioners Board v Dedic [2014] FCA 511 Tax Practitioners Board v Munro [2012] FCA 1338 Wong v The Queen (2001) 207 CLR 584; [2001] HCA 64;