Tax Practitioners Board v Campbell

[2012] FCA 1153

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Campbell [2012] FCA 1153

Citation:	Tax Practitioners Board v Campbell [2012] FCA 1153
Parties:	TAX PRACTITIONERS BOARD v MALCOLM ERNEST CAMPBELL
File number:	NSD 451 of 2012
Judge:	EMMETT J
Date of judgment:	24 August 2012
Legislation:	Income Tax Assessment Act 1936 (Cth) s 251L Tax Agent Services Act 2009 (Cth) ss 50-5(1), 60-5
Date of hearing:	24 August 2012
Place:	Sydney
Division:	GENERAL DIVISION
Category:	No catchwords
Number of paragraphs:	16
Counsel for the applicant:	CP O’Donnell
Solicitor for the applicant:	Australian Government Solicitor
Counsel for the respondent:	The respondent did not appear

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION	NSD 451 of 2012

BETWEEN:	TAX PRACTITIONERS BOARD Applicant
AND:	MALCOLM ERNEST CAMPBELL Respondent

JUDGE:	EMMETT J
DATE OF ORDER:	24 AUGUST 2012
WHERE MADE:	SYDNEY

THE COURT DECLARES THAT:

1. On the 18 separate occasions detailed in Schedule A and Schedule B to this judgment, between about April 2010 and about November 2011, and in relation to the persons respectively described in Schedule A and Schedule B, the respondent, by providing to those persons a service:

1.1.     that involved the respondent doing one or more of the following:

1.1.1.   preparing a request for amendment of income tax return for individuals for each of a number of tax years for the person and forwarding them to the person with instructions to sign them and lodge them with the Australian Taxation Office (ATO);

1.1.2.   requesting and receiving from the person information that was potentially relevant to the preparation of the person's income tax return, completing details of the person's income tax return in preparation for lodgement and forwarding the person's income tax return to the person with instructions to sign it and lodge it with the ATO;

1.2.     for which the respondent received a monetary payment for providing the said service;

1.3.     with knowledge of the matters referred to in sub-paragraphs 1.1 and 1.2 above;

1.4.     while the respondent was not a registered tax agent pursuant to the Tax Agent Services Act 2009 (Cth) (the Tax Agents Act);

1.5.     which was not a service relating to a business activity statement; and

1.6.     which was not provided as a legal service;

on each occasion:

1.7.     by reason of the matters referred to in sub-paragraphs 1.1 and 1.2 above, provided a service that the person could reasonably be expected to rely upon to satisfy liabilities or obligations, or claim entitlements, that arise, or could arise, under a taxation law; and

1.8. by reason of the matters referred to in sub-paragraphs 1.1 to 1.7 above, provided a tax agent service in contravention of s 50-5(1) of the Tax Agents Act.

THE COURT ORDERS THAT:

2.        In respect of each of the 13 contraventions declared in paragraph 1, which related to the preparation of requests for amendment of income tax returns to the persons and on the dates set out in Schedule A, a pecuniary penalty…