Tax Practitioners Board v Buckland (Interim Injunction) [2023] FCA 836

Federal Court of Australia

Tax Practitioners Board v Buckland (Interim Injunction) [2023] FCA 836 File number(s): NTD 18 of 2022

Judgment of: HESPE J

Date of judgment: 25 July 2023

Catchwords: PRACTICE AND PROCEDURE – application for interlocutory injunction to restrain respondents from preparing and lodging income tax returns – where respondents located overseas – where respondents not registered tax agents

Legislation: Acts Interpretation Act 1901 (Cth) Income Tax Assessment Act 1997 (Cth) Tax Agent Services Act 2009 (Cth) Taxation Administration Act 1953 (Cth) Federal Court Rules 2011 (Cth)

Cases cited: Australian Broadcasting Corporation v Lenah Game Meats Pty Ltd (2001) 208 CLR 199; [2001] HCA 63 Australian Broadcasting Corporation v O'Neill (2006) 227 CLR 57; [2006] HCA 46 Australian Building and Construction Commissioner v Construction, Forestry, Mining and Energy Union (2009) 189 IR 37; [2009] FCA 997 Australian Competition and Consumer Commission v Get Qualified Australia Pty Ltd (2016) 244 FCR 538; [2016] FCA 976 Avant Group Pty Ltd v Kiddle [2023] FCA 685 Beecham Group Ltd v Bristol Laboratories Pty Ltd (1968) 118 CLR 618; [1968] HCA 1 Castlemaine Tooheys Ltd v South Australia (1986) 161 CLR 148 ; [1986] HCA 58 Humane Society International Inc v Kyodo Senpaku Kaisha Ltd (2006) 154 FCR 425; [2006] FCAFC 116 ICI Australia Operations Pty Ltd v Trade Practices Commission (1992) 38 FCR 248 Jumbunna Coal Mine NL v Victorian Coal Miners' Association (1908) 6 CLR 309; [1908] HCA 95 Milam v University of Melbourne (2019) 285 IR 309; [2019] FCA 171 Morgan v White (1912) 15 CLR 1 Patrick Stevedores Operations (1998) 195 CLR 1; [1998] HCA 30 Pfizer Ireland Pharmaceuticals v Samsung Bioepis AU Pty Ltd (2017) 257 FCR 62; [2017] FCAFC 193 Tax Practitioners Board v Buckland [2022] FCA 1376 Tax Practitioners Board v Hacker [2020] FCA 1047 Tax Practitioners Board v Shanahan [2013] FCA 764 Redland Bricks Ltd v Morris [1970] AC 652