Deputy Commissioner of Taxation (Superannuation) v Ryan [2015] FCA 1037

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation (Superannuation) v Ryan [2015] FCA 1037 Citation: Deputy Commissioner of Taxation (Superannuation) v Ryan [2015] FCA 1037

Parties: ALISON LENDON, IN HER CAPACITY AS DEPUTY COMMISSIONER OF TAXATION (SUPERANNUATION) v CAROLYN ROBYN RYAN and JOSEPH RYAN

File number: QUD 453 of 2015

Judge: EDELMAN J

Date of judgment: 18 September 2015

Catchwords: SUPERANNUATION – pecuniary penalties for admitted contraventions of ss 62(1), 65(1), 84(1), and 109(1) of the Superannuation Industry (Supervision) Act 1993 (Cth) – declarations of contraventions

Legislation: Crimes Act 1914 (Cth) s 4AA Evidence Act 1995 (Cth) s 191 Superannuation Industry (Supervision) Act 1993 (Cth) ss 3(1), 3(2), 34, 62, 62(1), 65, 65(1), 65(2), 82, 82(2), 83, 84, 84(1), 85(1), 109, 109(1), 109(1A), 126A, 193, 196, 196(1), 196(3), 196(4), 262A

Cases cited: Australian Prudential Regulation Authority v Derstepanian [2005] FCA 1121; (2005) 60 ATR 518 Australian Prudential Regulation Authority v Holloway [2000] FCA 1245; (2000) 45 ATR 278 Deputy Commissioner of Taxation (Superannuation) v Graham Family Superannuation Pty Limited [2014] FCA 1101 Deputy Commissioner of Taxation v Lyons [2014] FCA 1353 Director, Fair Work Building Industry Inspectorate v Construction, Forestry, Mining and Energy Union [2015] FCAFC 59 Markarian v The Queen [2005] HCA 25; (2005) 228 CLR 357 Olesen (In his capacity as Deputy Commissioner of Taxation (Superannuation)) v MacLeod [2011] FCA 229; (2011) 85 ATR 107 Olesen (In his Capacity as Deputy Commissioner of Taxation (Superannuation)) v Parker [2011] FCA 1096; (2011) 85 ATR 387 Olesen v Early Sunshine Pty Ltd [2015] FCA 12 Olesen v Eddy (In his Capacity as Deputy Commissioner of Taxation) [2011] FCA 13; (2011) 81 ATR 763 Vivian (Deputy Commissioner of Taxation (Superannuation)) v Fitzgeralds [2007] FCA 1602; (2007) 69 ATR 834 Wong v The Queen [2001] HCA 64; (2001) 207 CLR 584