Tax Practitioners Board v Li [2015] FCA 233

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Li [2015] FCA 233 Citation: Tax Practitioners Board v Li [2015] FCA 233

Parties: TAX PRACTITIONERS BOARD v CHENG CHENG LI

File number: NSD 8 of 2014

Judge: EDMONDS J

Date of judgment: 17 March 2015

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 – admission of contraventions prior to hearing – totality principle – proportionality of penalty to objective seriousness of contravening conduct – parity principle

Legislation: Corporations Act 2001 (Cth) Tax Agent Services Act 2009 (Cth) ss 40-5, 40-25, 50-5, 50-20, 50-35, 60-125 Trade Practices Act 1974 (Cth)

Cases cited: Australian Building and Construction Commission v Construction, Forestry, Mining and Energy Union [2011] FCA 810 cited Australian Communications and Media Authority v Clarity1 Pty Ltd & Anor (No 2) (2006) 155 FCR 377 cited Australian Competition and Consumer Commission v ABB Transmission and Distribution Ltd (No 2) (2002) 190 ALR 169 cited Australian Competition and Consumer Commission v AGL Sales Pty Ltd (No 2) [2013] FCA 1360 cited Australian Competition and Consumer Commission v High Adventure Pty Limited (2006) ATPR 42-091 cited Australian Competition and Consumer Commission v TPG Internet Pty Ltd (2013) 250 CLR 640 cited Australian Ophthalmic Supplies Pty Ltd v McAlary-Smith (2008) 165 FCR 560 cited BHP Coal Pty Ltd v Construction, Forestry, Mining and Energy Union (No 2) [2014] FCA 193 cited Construction, Forestry, Mining and Energy Union & Anor v Cahill (2010) 269 ALR 1 cited Construction, Forestry, Mining and Energy Union & Anor v Williams (2009) 262 ALR 417 cited Environment Protection Authority v Barnes [2006] NSWCCA 246 cited General Manager of Fair Work Australia v Health Services Union [2013] FCA 1306 cited Kaye v Vagg (No 2) (1984) 11 A Crim R 127 cited Kelly v Fitzpatrick [2007] FCA 1080 cited Markarian v The Queen (2005) 228 CLR 357 cited Mornington Inn Pty Ltd v Jordan (2008) 168 FCR 383 cited Plancor Pty Ltd v Liquor, Hospitality and Miscellaneous Union (2008) 171 FCR 357 cited R v Jamieson (1975) 60 Cr App R 318 cited Rahme v R (1989) 43 A Crim R (S) 81 cited Singtel Optus Pty Ltd v Australian Competition and Consumer Commission (2012) 287 ALR 249 cited Tax Practitioners Board v Dedic [2014] FCA 511 cited Tax Practitioners Board v Su [2014] FCA 731 followed Trade Practices Commissioner v CSR Ltd (1991) ATPR 41-076 cited Wong v The Queen (2001) 207 CLR 584 cited