Federal Court of Australia
Federal Court of Australia
Tax Practitioners Board v Ordiales [2022] FCA 1612 File number: QUD 225 of 2022
Judgment of: LOGAN J
Date of judgment: 7 December 2022
Catchwords: TAXATION – Civil penalties – admitted contraventions of s 50-5(1) of the Tax Agent Services Act 2009 (Cth) – providing tax agent services while not a registered tax agent – consideration of contravening conduct – course of conduct principle in the assessment of pecuniary penalties – general deterrence – grant of declaratory injunctive relief to restrain respondent from providing tax agent services
Legislation: Crimes Act 1914 (Cth) s 4AA Evidence Act 1995 (Cth) s 191 Fair Work Act 2009 (Cth) Federal Court of Australia Act 1976 (Cth) s 23 Tax Agent Services Act 2009 (Cth) ss 50-5, 70-5, 90-1, 90-5 Trade Practices Act 1974 (Cth)
Cases cited: Australian Building and Construction Commissioner v Construction, Forestry, Maritime, Mining and Energy Union (The Nine Brisbane Sites Appeal) (2019) 269 FCR 262 Australian Building and Construction Commissioner v Pattinson (2022) 96 ALJR 426 Australian Competition and Consumer Commission v High Adventure Pty Limited [2006] ATPR 42-091 Transport Workers' Union of Australia v Registered Organisations Commissioner (No 2) (2018) 363 ALR 464
Division: General Division
Registry: Queensland
National Practice Area: Administrative and Constitutional Law and Human Rights
Number of paragraphs: 41
Date of hearing: 7 December 2022
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