Tax Practitioners Board v HP Kolya Pty Ltd [2015] FCA 472

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v HP Kolya Pty Ltd [2015] FCA 472 Citation: Tax Practitioners Board v HP Kolya Pty Ltd [2015] FCA 472

Parties: TAX PRACTITIONERS BOARD v HP KOLYA PTY LTD (ACN 150 479 315) and PETER KOLYA

File number: ACD 65 of 2013

Judge: FOSTER J

Date of judgment: 14 May 2015

Catchwords: STATUTORY INTERPRETATION – whether a registered migration agent who is not a qualified lawyer entitled to practise as such can provide a tax agent service or BAS agent service as a legal service within the meaning of subss 50-5(1)(e), 50-5(2)(d), 50-10(1)(d) or 50-10(2)(c) of the Tax Agent Services Act 2009 (Cth) – whether a donee of a general power of attorney can be a legal personal representative within the meaning of subss 50-5(3), 50-5(4), 50-10(3) and 50-10(4) of that Act TAXATION – tax agent services and BAS agent services – whether the respondents provided such services and advertised the provision of such services in contravention of subs 50-5 and subs 50-10 of the Tax Agent Services Act 2009 (Cth) – if so, what relief should be granted by way of civil pecuniary penalties, declarations and injunctions

Legislation: Evidence Act 1995 (Cth), s 67 Federal Court of Australia Act 1976 (Cth), s 20(1A) Income Tax Assessment Act 1936 (Cth), Pt VIIA Income Tax Assessment Act 1997 (Cth), s 995-1 Legal Profession Act 2006 (ACT), ss 7, 8, 16 and 17 Migration Act 1958 (Cth) Tax Agent Services Act 2009 (Cth), ss 2-5, 2-10, 3-5, 3-10, 20-5, 30-10, 30-15, 50-5, 50-10, 50-35, 70-5, Pt 5 and Pt 6, Div 60