Commissioner of Taxation v Bakarich (No 2) [2024] FCA 1448

Federal Court of Australia

Commissioner of Taxation v Bakarich (No 2) [2024] FCA 1448 File number: NSD 217 of 2020

Judgment of: KENNETT J

Date of judgment: 16 December 2024

Catchwords: TAXATION – where first and fourth respondents admit contraventions of s 290-50(1) of Sch 1 of the Taxation Administration Act 1953 (Cth) – whether agreed civil penalties for first and fourth respondents appropriate having regard to all relevant matters pursuant to s 290-50(5) – where second and third respondents are defunct corporate entities that have not taken an active role in the proceeding – whether second and third respondents contravened s 290-50(1) – whether proposed penalty for second and third respondents appropriate – whether declarations of contraventions should be made in respect of each respondent

Legislation: Corporations Act 2001 (Cth) s 500(2) Crimes Act 1914 (Cth) s 4AA Crimes Legislation Amendment (Penalty Unit) Act 2015 (Cth) Sch 1 Item 5 Evidence Act 1995 (Cth) s 191 Federal Court of Australia Act 1976 (Cth) s 21 Income Tax Assessment Act 1997 (Cth) Div 355 Taxation Administration Act 1953 (Cth) Sch 1 ss 290-5, 290-50, s 290-55, 290-60, 290-65, 290-200

Cases cited: Ainsworth v Criminal Justice Commission (1992) 175 CLR 564 Australian Building and Construction Commissioner v Construction, Forestry, Mining and Energy Union [2017] FCAFC 113; 254 FCR 68 Australian Building and Construction Commissioner v Pattinson [2022] HCA 13; 274 CLR 450 Australian Competition and Consumer Commission v Geowash Pty Ltd (subject to a deed of co arrangement) (No 4) [2020] FCA 23; (2020) 376 ALR 701 Australian Competition and Consumer Commission v Get Qualified Australia Pty Ltd (in liq) (No 3) [2017] FCA 1018 Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd (No 2) [2005] FCA 254; 215 ALR 281 Australian Competition and Consumer Commission v Leahy Petroleum Pty Ltd (No 3) [2005] FCA 265; 215 ALR 301 Australian Competition and Consumer Commission v Master Wealth Control Pty Ltd (Penalty) [2024] FCA 795 Australian Competition and Consumer Commission v MSY Technology Pty Ltd [2012] FCAFC 56; 201 FCR 378 Australian Competition and Consumer Commission v Reckitt Benckiser (Australia) Pty Ltd [2016] FCAFC 181; 340 ALR 25 Australian Securities and Investments Commission v Axis International Management Pty Ltd [2009] FCA 852; 178 FCR 485 Commissioner of Taxation v Arnold (No 2) [2015] FCA 34; 324 ALR 59 Commissioner of Taxation v Bakarich (Penalty) [2022] FCA 1032 Commissioner of Taxation v Bogiatto (No 2) [2021] FCA 98 Commonwealth v Director, Fair Work Building Industry Inspectorate [2015] HCA 46; 258 CLR 482 Federal Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd [2018] FCA 528; 107 ATR 769 Forster v Jododex Australia Pty Ltd (1972) 127 CLR 421 Markarian v The Queen [2005] HCA 25; 228 CLR 357 Minister for Industry, Tourism and Resources v Mobil Oil Australia Pty Ltd [2004] FCAFC 72; ATPR 41-993 NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 Rural Press Ltd v Australian Competition & Consumer Commission [2003] HCA 75; 216 CLR 53 Singtel Optus Pty Ltd v Australian Competition and Consumer Commission [2012] FCAFC 20; 287 ALR 249 Trade Practices Commission v CSR Ltd [1991] ATPR 41-076 Volkswagen Aktiengesellschaft v Australian Competition and Consumer Commission [2021] FCAFC 49; 284 FCR 24