Commissioner of Taxation v Bakarich (Penalty) [2022] FCA 1032

Federal Court of Australia

Commissioner of Taxation v Bakarich (Penalty) [2022] FCA 1032 File number: NSD 217 of 2020

Judgment of: PERRAM J

Date of judgment: 5 September 2022

Catchwords: PRACTICE AND PROCEDURE – where Applicant and Fourth Respondent jointly seek declarations and imposition of penalty – where declaration assumes tax exploitation scheme – where issue of tax exploitation scheme unresolved in case against First, Second and Third Respondents – whether to make declaration and impose penalty against Fourth Respondent

Legislation: Taxation Administration Act 1953 (Cth) Sch 1 ss 290-50(1), 290-65

Division: General Division

Registry: New South Wales

National Practice Area: Taxation

Number of paragraphs: 9

Date of last submission: 16 June 2022

Date of hearing: Determined on the papers

Counsel for the Applicant: Dr G O'Mahoney and Ms K Petch

Solicitor for the Applicant: Australian Government Solicitor

Counsel for the Fourth Respondent: Mr D Hume

Solicitor for the Fourth Respondent: Balazs Lazanas & Welch LLP

ORDERS NSD 217 of 2020

BETWEEN: COMMISSIONER OF TAXATION Applicant

AND: JULIAN ANTHONY BAKARICH First Respondent

THE DREAM CONSORTIUM PTY LTD ACN 168 575 666 Second Respondent

THE DREAM ACCOUNTANTS ACN 607 354 512 (and another named in the Schedule) Third Respondent

order made by: PERRAM J DATE OF ORDER: 5 September 2022

THE COURT ORDERS THAT:

1. The Applicant and Fourth Respondent's joint application to make declarations and to impose a penalty be stood over until after the determination of the proceedings against the First, Second and Third Respondents. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.