Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Tax Practitioners Board v Kim (No 2) [2015] FCA 263 Citation: Tax Practitioners Board v Kim (No 2) [2015] FCA 263
Parties: TAX PRACTITIONERS BOARD v HANSIG KIM
File number: NSD 2602 of 2013
Judge: PERRAM J
Date of judgment: 27 March 2015
Corrigendum: 31 March 2015
Catchwords: CIVIL PENALTIES – quantum – matters relevant to determination of appropriate penalty
Legislation: Crimes (Sentencing Procedure) Act 1999 (NSW) s 21A(2) Tax Agent Services Act 2009 (Cth) ss 50-20, 50-35
Cases cited: Australian Competition and Consumer Commission v High Adventure Pty Ltd (2006) ATPR 42-091 applied Australian Securities and Investments Commission v Healey (No 2) (2011) 196 FCR 430 applied Tax Practitioners Board v Li [2015] FCA 233 considered Tax Practitioners Board v Su [2014] FCA 731 considered Trade Practices Commission v CSR Ltd (1991) ATPR 41-076 considered
Date of hearing: 13 October 2014
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 54
Counsel for the Applicant: Mr S Vorreiter
Solicitor for the Applicant: Australian Government Solicitor
Counsel for the Respondent: Mr H Alexander
Solicitor for the Respondent: Emmanuel Lawyers
FEDERAL COURT OF AUSTRALIA
Tax Practitioners Board v Kim (No 2) [2015] FCA 263
CORRIGENDUM
1 Order 1 of the Orders dated 27 March 2015 should read: 'In respect of the 158 contraventions of the Tax Agent Services Act 2009 (Cth) the respondent pay one pecuniary penalty in the amount of $4,000.' I certify that the preceding one (1) numbered paragraph is a true copy of the Corrigendum to the Reasons for Judgment herein of the Honourable Justice Perram.
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