Commissioner of Taxation v Ludekens (No 2) [2016] FCA 755

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Ludekens (No 2) [2016] FCA 755 File number: VID 692 of 2011

Judge: PAGONE J

Date of judgment: 28 June 2016

Catchwords: TAXATION – civil penalty regime – promotion of tax exploitation scheme – contravention of civil penalty provision found by Full Court – appropriate penalty for contravention – principles relevant to implementation of penalty

Legislation: A New Tax System (Goods and Services Tax) Act 1994 (Cth) Bankruptcy Act 1966 (Cth) Corporations Act 2001 (Cth) Taxation Administration Act 1953 (Cth) Explanatory Memorandum, Tax Laws Amendment (2006 Measures No. 1) Bill 2006 Income Tax: Gunns Plantations Limited Woodlot Project 2006 '2007 Growers' (PR2006/8)

Cases cited: Australian Communications and Media Authority v Clarity1 Pty Ltd & Anor (No 2) (2006) 155 FCR 377 Australian Competition and Consumer Commission v ABB Transmission and Distribution Ltd (No 2) & Ors (2002) 190 ALR 169 Australian Competition and Consumer Commission v Coles Supermarkets Australia Pty Ltd (2015) 327 ALR 540 Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd (No 2) & Ors (2005) 215 ALR 281 Australian Competition and Consumer Commission v Telstra Corporation Ltd (2010) 188 FCR 238 Australian Competition and Consumer Commission v TPG Internet Pty Ltd (2013) 250 CLR 640 Australian Securities and Investments Commission v GE Capital Finance Australia, in the matter of GE Capital Finance Australia [2014] FCA 701 Australian Securities and Investments Commission v Loiterton (2004) 50 ACSR 693 Blair v Curran (1939) 62 CLR 464 Construction, Forestry, Mining and Energy Union v Cahill (2010) 269 ALR 1 Commissioner of Taxation (Cth) v Arnold (No 2) & Ors (2015) 324 ALR 59 Commissioner of Taxation of the Commonwealth of Australia v Ludekens & Anor (2013) 92 ATR 301 Commonwealth of Australia v Director, Fair Work Building Industry Inspectorate (2015) 326 ALR 476 Clean Energy Regulator v MT Solar Pty Ltd [2013] FCA 205 Director of Consumer Affairs Victoria v Alpha Flight Services Pty Ltd & Anor [2015] FCAFC 118 Federal Commissioner of Taxation v Ludekens & Anor (2013) 214 FCR 149 Gillfillan v Australian Securities and Investments Commission (2012) 92 ACSR 460 Mill v The Queen (1988) 166 CLR 59 NW Frozen Foods Pty Ltd v Australian Competition & Consumer Commission (1996) 71 FCR 285 Singtel Optus Pty Ltd (ACN 052 823 208) v Australian Competition and Consumer Commission (2012) 287 ALR 249 Spautz v Butterworth (1996) 41 NSWLR 1 Tax Practitioners Board v Dedic [2014] FCA 511 TPG Internet Pty Ltd v Australian Competition and Consumer Commission (2012) 210 FCR 277 Trade Practices Commission v CSR Limited (1991) ATPR 41-076