Deputy Commissioner of Taxation (Superannuation) v Graham Family Superannuation Pty Limited [2014] FCA 1101

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation (Superannuation) v Graham Family Superannuation Pty Limited [2014] FCA 1101 Citation: Deputy Commissioner of Taxation (Superannuation) v Graham Family Superannuation Pty Limited [2014] FCA 1101

Parties: ALISON LENDON, DEPUTY COMMISSIONER OF TAXATION (SUPERANNUATION) v GRAHAM FAMILY SUPERANNUATION PTY LIMITED, IAN CHRISTOPHER GRAHAM and CAROLYN ANN GRAHAM

File number: NSD 681 of 2014

Judge: BUCHANAN J

Date of judgment: 15 October 2014

Catchwords: SUPERANNUATION – pecuniary penalties sought by regulator for contraventions of civil penalty provisions – contraventions of ss 62, 65, 84 and 109 of the Superannuation Industry (Supervision) Act 1993 (Cth) – where scope of contraventions and penalties to be imposed are agreed between the parties – whether agreed penalties within the proper range

Legislation: Petroleum Retail Marketing Sites Act 1980 (Cth) Superannuation Industry (Supervision) Act 1993 (Cth), ss 62, 65, 84, 109

Cases cited: Australian Competition and Consumer Commission v Colgate-Palmolive Pty Ltd [2002] FCA 619 Australian Competition and Consumer Commission v EnergyAustralia Pty Ltd [2014] FCA 336 Australian Securities and Investments Commission v Ingleby (2013) 275 FLR 171 Barbaro v The Queen; Zirilli v The Queen [2014] HCA 2 Clean Energy Regulator v MT Solar Pty Ltd [2013] FCA 205 Minister for Industry, Tourism & Resources v Mobil Oil Australia Pty Ltd [2004] FCAFC 72 NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 Trade Practices Commission v Allied Mills Industries Pty Ltd (No 4) (1981) 37 ALR 256