Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Olesen v Early Sunshine Pty Ltd [2015] FCA 12 Citation: Olesen v Early Sunshine Pty Ltd [2015] FCA 12
Parties: NEIL OLESEN, DEPUTY COMMISSIONER OF TAXATION (SUPERANNUATION) v EARLY SUNSHINE PTY LTD, BRENT CHRISTOPHER JAMESON, ERRON DOUGLAS JAMESON and BLAINE KENNETH MACDONALD
File number: NSD 1523 of 2012
Judge: FOSTER J
Date of Orders: 6 August 2013
Date of Publication of Reasons: 23 January 2015
Catchwords: SUPERANNUATION – whether the Court should make declarations and impose civil pecuniary penalties upon the directors of the trustee of a regulated superannuation fund in respect of admitted contraventions of ss 62(1), 84(1) and 109(1) of the Superannuation Industry (Supervision) Act 1993 (Cth) in order to give effect to an agreed resolution of enforcement proceedings brought by the Deputy Commissioner of Taxation (Superannuation) as the relevant regulator
Legislation: Evidence Act 1995 (Cth), s 191 Superannuation Industry (Supervision) Act 1993 (Cth), ss 62(1), 65(1), 84(1), 109(1), 196, 197
Cases cited: Minister for Sustainability, Environment, Water, Population and Communities v Woodley (2012) 194 LGERA 290 Olesen v Eddy [2011] FCA 13; (2011) 81 ATR 763 Olesen v MacLeod [2011] FCA 229; (2011) 85 ATR 107 Olesen v Parker [2011] FCA 1096; (2011) 85 ATR 387
Date of hearing: 6 August 2013
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 38
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