Federal Court of Australia
Federal Court of Australia
Tax Practitioners Board v Van Stroe (No 2) [2023] FCA 1533 File number: WAD 179 of 2021
Judgment of: BANKS-SMITH J
Date of judgment: 6 December 2023
Catchwords: TAXATION - application for civil penalties to be imposed for multiple breaches of s 50-51 of the Tax Agent Services Act 2009 (Cth) - respondent on notice of requirements of legislation and prospect of proceedings against her prior to relevant contraventions - no explanation or cooperation - need for specific and general deterrence - application of principles - fine imposed
Legislation: Tax Agent Services Act 2009 (Cth) ss 2-5, 50-5, 50-35
Cases cited: Australian Building and Construction Commissioner v Construction, Forestry, Maritime, Mining and Energy Union (The Nine Brisbane Sites Appeal) [2019] FCAFC 59; (2019) 269 FCR 262 Australian Building and Construction Commissioner v Pattinson [2022] HCA 13; (2022) 274 CLR 450 Australian Competition and Consumer Commission v Employsure Pty Ltd [2023] FCAFC 5 Australian Competition and Consumer Commission v Reckitt Benckiser (Australia) Pty Ltd [2016] FCAFC 181 Australian Competition and Consumer Commission v Yazaki Corporation [2018] FCAFC 73; (2018) 262 FCR 243 Australian Ophthalmic Supplies Pty Ltd v McAlary-Smith [2008] FCAFC 8; (2008) 165 FCR 560 Commonwealth of Australia v Director, Fair Work Building Industry Inspectorate [2015] HCA 46; (2015) 258 CLR 482 Construction, Forestry, Maritime, Mining and Energy Union v Fair Work Ombudsman (The Botany Cranes Case) [2023] FCAFC 40; (2023) 297 FCR 438 Construction, Forestry, Mining and Energy Union v Cahill [2010] FCAFC 39 Cruickshank v Australian Securities and Investments Commission [2022] FCAFC 128; (2022) 292 FCR 627 Flight Centre Limited v Australian Competition and Consumer Commission (No 2) [2018] FCAFC 53; (2018) 260 FCR 68 Markarian v The Queen [2005] HCA 25; (2005) 228 CLR 357 Tax Practitioners Board v Caolboy [2020] FCA 1559 Tax Practitioners Board v Hacker (No 3) [2020] FCA 1814 Tax Practitioners Board v HP Kolya Pty Ltd [2015] FCA 472; (2015) 232 FCR 34 Tax Practitioners Board v Ordiales [2022] FCA 1612 Tax Practitioners Board v Van Stroe [2022] FCA 482 Tax Practitioners Board v Williams [2023] FCA 63 Trade Practices Commission v CSR Ltd (1991) ATPR 41-076 Wong v The Queen [2001] HCA 64; (2001) 207 CLR 584
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