Federal Court of Australia
Federal Court of Australia
Tax Practitioners Board v Caolboy [2020] FCA 1559 File numbers: VID 6 of 2020
Judgment of: WHEELAHAN J
Date of judgment: 30 October 2020
Catchwords: CIVIL PENALTIES – admitted contraventions of the Tax Agent Services Act 2009 (Cth) – consideration of the contravening conduct and agreed pecuniary penalties – individual contravener – objectively serious contraventions – difficult personal circumstances – general deterrence – agreed pecuniary penalties ordered.
Legislation: Bankruptcy Act 1966 (Cth), ss 82(3) and 153(1) Corporations Act 2001 (Cth), s 553B Evidence Act 1995 (Cth), s 191 Federal Court of Australia Act 1976 (Cth), s 53(1) Federal Court Rules 2011 (Cth), r 41.10 Limitation of Actions Act 1958 (Vic), s 5(4) Tax Agent Services Act 2009 (Cth), ss 50-5, 50-10, 50-15, 50-35, 50-45, 70-5, 90-5 and 90-10
Cases cited: Australian Building and Construction Commissioner v Construction Forestry Mining and Energy Union [2018] HCA 3; 262 CLR 157 Australian Building and Construction Commissioner v Construction Forestry Mining and Energy Union [2017] FCAFC 113; 254 FCR 68 Australian Building and Construction Commissioner v Construction, Forestry, Maritime, Mining and Energy Union (The Nine Brisbane Sites Appeal) [2019] FCAFC 59; 269 FCR 262 Australian Competition and Consumer Commission v Coles Supermarkets [2015] FCA 330 Australian Competition and Consumer Commission v High Adventure Pty Ltd [2005] FCAFC 247 Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd (No 3) [2005] FCA 265; 215 ALR 301 Australian Securities and Investments Commission v AGM Markets Pty Ltd (in liq) (No 4) [2020] FCA 1499 Australian Securities and Investments Commission v Commonwealth Bank of Australia [2020] FCA 790 Commissioner of Taxation v Pavihi [2019] FCA 2056 Commonwealth v Director, Fair Work Building Industry Inspectorate (The Agreed Penalties Case) [2015] HCA 46; 258 CLR 482 Markarian v The Queen [2005] HCA 25; 228 CLR 357 Mathers v Commonwealth [2004] FCA 217; 134 FCR 135 NW Frozen Foods Pty Ltd v Australian Competition & Consumer Commission (1996) 71 FCR 285 Pattinson v Australian Building and Construction Commissioner [2020] FCAFC 177 Tax Practitioners Board v Dedic [2014] FCA 511; 98 ATR 373 Tax Practitioners Board v Hogan [2012] FCA 642; 88 ATR 457 Tax Practitioners Board v Su [2014] FCA 731 Trade Practices Commission v CSR Limited [1990] FCA 762; 13 ATPR 41-076 Transport Workers' Union of Australia v Registered Organisations Commissioner [No 2] [2018] FCAFC 203; 267 FCR 203
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