Tax Practitioners Board v Lamede Group Proprietary Limited (No 2) [2016] FCA 656

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Lamede Group Proprietary Limited (No 2) [2016] FCA 656 File number: QUD 125 of 2014

Judge: DOWSETT J

Date of judgment: 2 June 2016

Legislation: Federal Court Rules 2011 (Cth)

Date of hearing: Determined on the papers

Date of last submissions: 7 April 2016

Registry: Queensland

Division: General Division

National Practice Area: Commercial and Corporations

Sub-area: Regulator and Consumer Protection

Category: No Catchwords

Number of paragraphs: 7

Counsel for the Applicant: Mr M Brady

Solicitor for the Applicant: Australian Government Solicitor

Counsel for the First Respondent: The First Respondent did not appear

Counsel for the Second Respondent: The Second Respondent appeared in person

Table of Corrections

7 June 2016 Schedules A and B have been added to the Orders

ORDERS QUD 125 of 2014

BETWEEN: TAX PRACTITIONERS BOARD Applicant

AND: LAMEDE GROUP PROPRIETARY LIMITED ACN 148 020 017 First Respondent

LORRAINE GALE AMEDE Second Respondent

JUDGE: DOWSETT J DATE OF ORDER: 2 JUNE 2016

THE COURT DECLARES THAT:

1. the first respondent, between about January 2011 and about August 2013, by knowingly providing to each person, in relation to each income tax return (ITR), amendment of an ITR (amendment) and objection to an assessment of an ITR (objection) by the Commissioner of Taxation (Commissioner) itemised in Schedule B hereto in respect of that person, a service: 1.1 which involved the first respondent: 1.1.1 requesting from the person or his or her authorised representative information which was relevant or potentially relevant to the preparation of the person's ITR, amendment and/or objection; 1.1.2 giving advice to the person or his or her authorised representative concerning his or her liabilities, obligations or entitlements which arise, or could arise, under a taxation law; and/or 1.1.3 completing for the person and lodging any forms or correspondence relevant to the matters in sub-paragraph 1.1.1. with the Commissioner; and 1.2 for which service the first respondent charged a fee; 1.3 which services the person could reasonably be expected to rely on to satisfy liabilities or obligations, or claim entitlements, which arise, or could arise, under a taxation law; 1.4 when the first respondent: 1.4.1 was not a registered tax agent pursuant to the Tax Agent Services Act 2009 (Cth) (TASA); 1.4.2 was not providing the service in relation to a business activity statement; and 1.4.3 was not providing the service as part of a legal service; has, in respect of each said itemised service, provided a tax agent service in contravention of sub-section 50-5(1) of the TASA; 2. the second respondent, between about July 2010 and about December 2010, by knowingly providing to each person, in relation to each ITR, amendment and objection to an assessment by the Commissioner itemised in Schedule A hereto in respect of that person, a service: 2.1 which involved the second respondent: 2.1.1 requesting from the person or his or her authorised representative information which was relevant or potentially relevant to the preparation of the person's ITR, amendment and/or objection; 2.1.2 giving advice to the person or his or her authorised representative about his or her liabilities, obligations or entitlements which arise, or could arise, under a taxation law; and/or 2.1.3 completing for the person and lodging any forms or correspondence relevant to the matters in sub-paragraph 2.1.1 with the Commissioner; and 2.2 for which the second respondent charged a fee; 2.3 which the person could reasonably be expected to rely on to satisfy liabilities or obligations, or claim entitlements, which arise, or could arise, under a taxation law; 2.4 when the second respondent: 2.4.1 was not a registered tax agent pursuant to the TASA: 2.4.2 was not providing the service in relation to a business activity statement; and 2.4.3 was not providing the service as part of a legal service; has, in respect of each said itemised service, provided a tax agent service in contravention of sub-section 50-5(1) of the TASA; and 3. the first respondent, by offering to provide services: 3.1 on the internet: 3.1.1 from about 4 January 2011 until about 13 September 2013, via the internet-based business directory "Service Seeking"; 3.1.2 from about 1 July 2011, for about one month, via the internet-based community noticeboard "Nnub"; 3.1.3 from about 10 August 2012, for about one month, via the internet-based community noticeboard "Nnub"; 3.1.4 from about 26 September 2012 until about 6 September 2013, on the website "http://www.lamede.com.au"; 3.1.5 from about 30 October 2012 until about 17 October 2013, via the internet-based business directory "Oneflare"; 3.2 which related or could reasonably be understood to relate to a tax agent service within the meaning of the TASA; 3.3 which were not: 3.3.1 services relating to a business activity statement; 3.3.2 offered to be provided as part of a legal service; 3.3.3 offered free of charge or on a voluntary basis; and 3.4 which services were offered while the First Respondent was not registered as a tax agent pursuant to the TASA; in each of the 5 instances referred to in 3.1 above, advertised that it would provide a tax agent service while not a registered tax agent, in contravention of subsection 50-10(1) of the TASA.