Tax Practitioners Board v Hacker [2020] FCA 1047

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Hacker [2020] FCA 1047 File number: QUD 106 of 2019

Judge: RANGIAH J

Date of judgment: 27 July 2020

Catchwords: TAXATION – alleged contraventions of s 50–5(1) of the Tax Agent Services Act 2009 (Cth) – where respondents provided unregistered tax agent services – whether an individual who provides tax agent services and a company which provides tax agent services through the individual can both contravene s 50–5(1) – whether individual respondent received fee or reward for providing tax agent services – where individual respondent was shareholder of company which charged for his tax agent services – where individual respondent was paid a wage by company which charged for his tax agent services – contraventions established TAXATION – alleged contraventions of s 50–5(2) of the Tax Agent Services Act 2009 (Cth) – whether individual respondent provided unregistered BAS services for reward – whether individual respondent knew or ought reasonably to have known that services were BAS services – contraventions established PRACTICE AND PROCEDURE – application to amend statement of claim – application made after evidence was closed – error made by applicant in allegations pleaded – whether respondents acquiesced in presentation of applicant's case in a manner different from the pleaded case – where inadequate explanation for applicant's delay – prejudice to the respondents by reason of respondents' inability to investigate the new allegations – application dismissed

Legislation: Australian Consumer Law (Sch 2 of the Competition and Consumer Act 2010 (Cth)) s 224 Competition and Consumer Act 2010 (Cth) s 139B Evidence Act 1995 (Cth) ss 56 and 140 Fair Work Act 2009 (Cth) ss 550 and 793 Tax Agent Services Act 2009 (Cth) ss 2–5, 2–10, 20–5, 20–20, 20–30, 20–45, 30–5, 30–15, 40–5, 40–10, 40–15, 50–5, 60–15, 90–1, 90–5 and 90–10 Federal Court Rules 2011 (Cth) rr 1.41 and 16.53