Commissioner of Taxation v Bogiatto (No 2) [2021] FCA 98

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Bogiatto (No 2) [2021] FCA 98 File number: NSD 1839 of 2018

Judgment of: THAWLEY J

Date of judgment: 12 February 2021

Catchwords: TAXATION – determination of penalties for contraventions of s 290-50(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) – penalties imposed in the sum of $6,510,000 for each of the first and second respondents, $6,010,000 for the third respondent and $3,650,000 for the fourth respondent

Legislation: Building and Construction Industry Improvement Act 2005 (Cth) Crimes Act 1914 (Cth) ss 4AA, 16A Crimes and Other Legislation Amendment Act 1997 (Cth) Sch 1 Item 9 Crimes Legislation Amendment (Serious Drugs, Identity Crime and Other Measures) Act 2012 (Cth) Sch 3 Item 7 Evidence Act 1995 (Cth) s 140 Income Tax Assessment Act 1997 (Cth) Div 355 Taxation Administration Act 1953 (Cth) Sch 1 ss 290-5, 290-50, 290-60 Trade Practices Act 1974 (Cth) s 76

Cases cited: Australian Building and Construction Commissioner v Construction, Forestry, Mining and Energy Union (2017) 254 FCR 68 Australian Competition and Consumer Commission v Cement Australia Pty Ltd (2017) 258 FCR 312 Australian Competition and Consumer Commission v Geowash Pty Ltd (No 4) (2020) 376 ALR 701 Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd (No 2) (2005) 215 ALR 281 Australian Securities and Investments Commission v GE Capital Finance Australia [2015] ASC 155-203 Australian Securities and Investments Commission v Soust (No 2) (2010) 78 ACSR 1 Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union v Visy Packaging Pty Ltd (No 4) [2013] FCA 930 BHP Steel (AIS) Pty Ltd v Construction, Forestry, Mining and Energy [2001] FCA 336 Cahill v Construction, Forestry, Mining and Energy Union (No 4) [2009] FCA 1040 Clean Energy Regulator v MT Solar Pty Ltd [2013] FCA 205 Commissioner of Taxation v Arnold (No 2) (2015) 324 ALR 59 Commissioner of Taxation v Barossa Vines Ltd (2014) 94 ATR 1 Commissioner of Taxation v Bogiatto [2020] FCA 1139 Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd (2018) 107 ATR 769 Commissioner of Taxation v Ludekens (No 2) (2016) 103 ATR 532 Commonwealth of Australia v Director, Fair Work Building Industry Inspectorate (2015) 258 CLR 482 Construction, Forestry, Mining and Energy Union v Cahill (2010) 269 ALR 1 Construction, Forestry, Maritime, Mining and Energy Union v Kyren Pty Ltd [2020] FCA 1356 Director of Consumer Affairs Victoria v Alpha Flight Services Pty Ltd [2015] FCAFC 118 L Vogel and Son Pty Ltd v Anderson, Minister of State for Customs and Excise for the Commonwealth of Australia (1968) 120 CLR 157 Mill v The Queen (1988) 166 CLR 59 NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 Parker v Australian Building and Construction Commission (2019) 270 FCR 39 R v Host [2015] WASCA 23 R v Jones (2010) 76 ATR 249 Trade Practices Commission v CSR Ltd [1991] ATPR 41-076