Tax Practitioners Board v Williams [2023] FCA 63

Federal Court of Australia

Tax Practitioners Board v Williams [2023] FCA 63 File number: SAD 95 of 2021

Judgment of: CHARLESWORTH J

Date of judgment: 8 February 2023

Catchwords: CONTEMPT – breach by the respondent of an interlocutory injunction granted under s 70-5(1) of the Tax Agent Services Act 2009 (Cth) – contempt occurring in circumstances where respondent was conscious that his conduct contravened the Act – respondent aware of Court's order – no adequate explanation for the contempt other than lack of appreciation that the Court would view the contravening conduct seriously – respondent generally cooperative in the proceedings – heightened need for general deterrence – imposition of a fine not appropriate – short term of imprisonment imposed TAXATION – application for civil penalties to be imposed for multiple breaches of s 50-5(1) of the Tax Agent Services Act 2009 (Cth) – respondent conscious of wrongdoing – respondent continuing to breach the Act after becoming aware initial contraventions had been detected – lack of adequate explanation – weight to be given to cooperation in proceedings generally when assessing need for specific deterrence – need for specific and general deterrence in respect of future contraventions of critical provision of the Act – fine imposed commensurate with evidence of respondent's financial means – risk of loss of assets and bankruptcy considered

Legislation: Crimes Act 1914 (Cth) s 4AA Evidence Act 1995 (Cth) s 191 Fair Work Act 2009 (Cth) s 546 Federal Court of Australia Act 1976 (Cth) s 31 Tax Agent Services Act 2009 (Cth) ss 2-5, 20-5, 30-20, 50-5, 50-35, 70-5, 90-5