Tax Practitioners Board v Hinckfuss

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FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Hinckfuss [2025] FCA 823    

File number: QUD 658 of 2024
Judgment of: WHEATLEY J
Date of judgment: 20 June 2025
Catchwords: PRACTICE AND PROCEDURE — Substituted service — Service out of the jurisdiction — Where the Applicant claims that the Respondent is contravening the Tax Agent Services Act 2009 (Cth) and seeks injunctive relief — Where the Respondent appears to be residing in Indonesia — Application for substituted service under r 10.24 of the Federal Court Rules 2011 (Cth) — Application granted.
Legislation:

Judiciary Act 1903 (Cth) s 55I

Tax Agent Services Act 2009 (Cth

Federal Court Rules 2011 (Cth) rr 8.01, 8.05, 8.06, 10.01, 10.42, 10.45, 10.49

Cases cited:

Australian Information Commission v Facebook Inc (2020) 144 ACSR 88; [2020] FCA 531

The Noco Company v Hong Kong Haowei Technology Co Limited [2023] FCA 533

Division: General Division
Registry: Queensland
National Practice Area: Taxation
Number of paragraphs: 25
Date of hearing: 20 June 2025
Counsel for the Applicant: Mr M McKechnie
Solicitor for the Applicant: Australian Government Solicitor
Counsel for the Respondent: The Respondent did not appear

ORDERS

QUD 658 of 2024
BETWEEN:

TAX PRACTITIONERS BOARD

Applicant

AND:

BENJAMIN CHARLES HINCKFUSS

Respondent

ORDER MADE BY:

WHEATLEY J

DATE OF ORDER:

20 JUNE 2025

THE COURT ORDERS THAT:

1.The requirement for personal service, pursuant to r 8.06 of the Rules, of the following documents on the Respondent be dispensed with:

1.1the Originating Application filed on 1 November 2024; and

1.2the Concise Statement filed on 1 November 2024,

(together, the Originating Documents).

2.Pursuant to r 10.24 of the Federal Court Rules 2011, the Applicant have leave to serve the Originating Documents on the Respondent by way of substituted service as follows:

2.1emailing the Originating Documents and a copy of these Orders to the Respondent at benjaminhinckfuss@gmail.com;

2.2emailing the Originating Documents and a copy of these Orders to the Respondent at humanspedia@gmail.com;

2.3emailing the Originating Documents and a copy of these Orders to the Respondent at benjaminhcharles@gmail.com;

2.4sending a private message to the Respondent’s mobile telephone number ‘+61404155120’ using the WhatsApp application, stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.5sending a private message to the Respondent’s mobile telephone number ‘+62819 3109 1218’ using the WhatsApp application, stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.6sending a private message to the Respondent’s mobile telephone number ‘+62823 4094 8838’ using the WhatsApp application, stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.7sending a private message to the Respondent’s Facebook account at stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the…

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Details
Case
[2025] FCA 823
Decision Date

CaseChat Overview and Summary

The Tax Practitioners Board (TPB) filed an originating application against Mr Hinckfuss, alleging contraventions of the Tax Agent Services Act 2009 (Cth). The TPB sought various declarations, an injunction, and orders related to Mr Hinckfuss's alleged provision of unregistered tax agent services. The matter was adjourned multiple times as the TPB had not yet served Mr Hinckfuss with the originating application and accompanying concise statement due to his departure from Australia. The TPB applied for substituted service under r 10.24 of the Federal Court Rules 2011 (Cth), which was subsequently granted.

The primary legal issue before the court was whether the TPB's application for substituted service should be granted. The court considered the relevant provisions of the Federal Court Rules 2011 (Cth) and previous case law on substituted service. The court was satisfied that substituted service was appropriate in this case as Mr Hinckfuss had left Australia and could not be located. The court also considered the public benefit of continuing the proceedings and the TPB's efforts to serve Mr Hinckfuss through various means, including email and social media.

The court granted the TPB's application for substituted service, allowing service of the originating application and concise statement via email and social media. The court ordered the TPB to serve the originating documents by a specified date and directed that service be deemed effective upon completion of the specified steps. Additionally, the court ordered Mr Hinckfuss to file a notice of address for service within 28 days and permitted further service of documents via email until such time as Mr Hinckfuss provided a current address for service.

The court's orders facilitated the continuation of the proceedings against Mr Hinckfuss, ensuring that he was properly notified of the TPB's claims and the potential consequences of non-compliance with the Tax Agent Services Act 2009 (Cth). By granting the application for substituted service, the court balanced the need for effective service with the practical challenges posed by Mr Hinckfuss's absence from Australia.

Orders

Orders of the court

1. The requirement for personal service, pursuant to r 8.06 of the Rules, of the following documents on the Respondent be dispensed with:

1.1 the Originating Application filed on 1 November 2024; and

1.2 the Concise Statement filed on 1 November 2024,

(together, the Originating Documents).

2. Pursuant to r 10.24 of the Federal Court Rules 2011, the Applicant have leave to serve the Originating Documents on the Respondent by way of substituted service as follows:

2.1 emailing the Originating Documents and a copy of these Orders to the Respondent at benjaminhinckfuss@gmail.com;

2.2 emailing the Originating Documents and a copy of these Orders to the Respondent at humanspedia@gmail.com;

2.3 emailing the Originating Documents and a copy of these Orders to the Respondent at benjaminhcharles@gmail.com;

2.4 sending a private message to the Respondent’s mobile telephone number ‘+61404155120’ using the WhatsApp application, stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.5 sending a private message to the Respondent’s mobile telephone number ‘+62819 3109 1218’ using the WhatsApp application, stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.6 sending a private message to the Respondent’s mobile telephone number ‘+62823 4094 8838’ using the WhatsApp application, stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.7 sending a private message to the Respondent’s Facebook account at http://facebook.com/benjamin.hinckfuss.9 stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.8 sending a private message to the Respondent’s Facebook account at https://www.facebook.com/humanspedia.official stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to “benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

2.9 sending a private message to the Respondent’s Instagram account at http://instagram.com/benjaminhcharles stating that “the TPB has commenced proceedings against Benjamin Charles Hinckfuss in the Federal Court of Australia. Sealed copies of the Originating Documents have been emailed to ““benjaminhinckfuss@gmail.com”, “humanspedia@gmail.com” and “benjaminhcharles@gmail.com”;

3. The Applicant serve the Originating Documents on the Respondent pursuant to the means specified in Order 2 above by 5.00 pm on 4 July 2025.

4. Service of the Originating Documents be deemed to have been effected on the Respondent immediately once the steps set out in Order 2 above have been undertaken.

5. The Respondent file a notice of address for service within 28 days after 4 July 2025 (being the date referred to in Order 3 above).

6. Until such time the Respondent files and serves a notice of address for service or further order, service of any further documents in this proceeding may be effected by the Applicant sending a copy of those documents to the Respondent by email, to the email addresses identified at Orders 2.1, 2.2 and 2.3 above.

7. Costs be reserved.

Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

Background

Background to the litigation

For the reasons given below, I am satisfied that it is appropriate to make orders for substituted service as sought but as amended, which was canvassed with counsel at the hearing of the application. I will detail those amendments in due course. BACKGROUND By an Originating Application filed on 31 October 2024, the TPB commenced proceedings against Mr Hinckfuss. The Originating Application seeks various declarations, an injunction, and orders in respect of alleged contraventions of the Tax Agent Services Act 2009 (Cth). The TPB is the regulator and submits that there is a public benefit in these proceedings being continued. The TPB has filed a concise statement in support of the relief claimed. The TPB alleges that Mr Hinckfuss provided tax agent services, other than business activity statement (BAS) services, to clients, and BAS services to one client wherein he charged or received a fee or other award while he was not registered to provide such services as was required under the Tax Agent Services Act. The TPB also alleges that Mr Hinckfuss advertised tax agent services. The matter was listed for a first return date on 3 February 2025. However, that listing was adjourned as the Court was informed that the TPB had not yet affected service on Mr Hinckfuss. On 22 April 2025, the TPB filed an affidavit of a process server who had attempted service on Mr Hinckfuss of the filed Originating Application and the accompanying concise statement (the Originating Documents). The process server attended two addresses but was unable to locate Mr Hinckfuss. The process server also called two mobile phone numbers. On calling the second of those numbers, a person answered the phone as “Benjamin Charles”. The process server asked the person who answered the phone, whether he was Benjamin Charles Hinckfuss, and that person responded that he was. Mr Hinckfuss, relevantly, informed the process server that he had left Australia in October 2024 and did not know when he would be returning. Mr Hinckfuss did not advise the process server whereabouts he was overseas. Mr Hinckfuss provided the process server with an email address of benjaminhinckfuss@gmail.com, where documents could be emailed to him. Also on 22 April 2025, Ms Paolucci, an AGS lawyer (as that term is defined in s 55I of the Judiciary Act 1903 (Cth)) with the Australian Government Solicitor (AGS), provided an affidavit of attempts to serve Mr Hinckfuss and provide him with the Originating Documents, electronically. Relevantly, from the records held by the Australian Taxation Office, there is evidence of mobile telephone numbers of Mr Hinckfuss and two email addresses. Further evidence was given by the AGS lawyer of searches undertaken on social media platforms in relation to Mr Hinckfuss. In addition to that, there is also evidence of the travel movement report from the Department of Immigration and Citizenship of Mr Hinckfuss, which shows that he departed Australia on 30 October 2024 on flight VA83. There is evidence before the Court that flight VA83 is a flight from the Gold Coast airport to Bali Denpasar airport. On the basis of that material, the matter was further adjourned on 23 April 2025 to 27 May 2025, as service had still not been affected. At the TPB’s request, the case management hearing on 27 May 2025 was vacated and listed for hearing on 20 June 2025.

Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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