Tax Practitioners Board v Hogan

[2012] FCA 642

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Hogan [2012] FCA 642

Citation:		Tax Practitioners Board v Hogan [2012] FCA 642
Parties:		TAX PRACTITIONERS BOARD v AVRIL HOGAN
File number:		QUD 136 of 2012
Judge:		LOGAN J
Date of judgment:		10 May 2012
Catchwords:		TAXATION – Tax Practitioners Board constituted pursuant to the Tax Agent Services Act 2009 (Cth) – application for imposition for pecuniary penalties and related declaratory and injunctive relief arising out of alleged contraventions related to provision of tax agent service where respondent not a registered tax agent – respondent admits to alleged contraventions – agreement between parties on appropriate penalty a relevant consideration – agreed penalty imposed because it is not inappropriate, having regard to respondent’s conduct and serves the interests of general and specific deterrence – declaratory and injunctive relief granted
Legislation:		Crimes Act 1914 (Cth) s 4AA Income Tax Assessment Act 1915 (Cth) Income Tax Assessment Act 1922 (Cth) Income Tax Assessment Act 1936 (Cth) s 251L Income Tax Assessment Act 1943 (Cth) Tax Agent Services Act 2009 (Cth) ss 50-5, 50-45 Taxation Administration Act 1953 (Cth) Sch 1
Cases cited:		Australian Competition and Consumer Commission v MSY Technology Pty Ltd [2012] FCAFC 56 applied Australian Communications Management Authority v Mobilegate Limited A Company Incorporated in Hong Kong (No 4) (2009) 180 FCR 467 considered New South Wales Bar Association v Cummins (2001) 52 NSWLR 279 considered NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 71 FCR 285 applied Tobacco Institute of Australia Limited v Australian Federation of Consumer Organisations Inc No 2 (1993) 41 FCR 89 referred to Trade Practices Commission v CSR Limited (1991) ATPR 41-075 considered
Date of hearing:	10 May 2012
Place:	Brisbane
Division:	GENERAL DIVISION
Category:	Catchwords
Number of paragraphs:	30
Counsel for the Applicant:	Mr P Looney
Solicitor for the Applicant:	Australian Government Solicitor
Solicitor for the Respondent:	Jacobson Mahony Lawyers

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY
GENERAL DIVISION	QUD 136 of 2012

BETWEEN:	TAX PRACTITIONERS BOARD Applicant
AND:	AVRIL HOGAN Respondent

JUDGE:	LOGAN J
DATE OF ORDER:	10 MAY 2012
WHERE MADE:	BRISBANE

THE COURT DECLARES THAT:

1.On 26 separate occasions detailed in Schedule A to this order, between about July 2010 and about October 2010 and in relation to the persons respectively described in Schedule A to this order in respect of a particular occasion, the respondent by providing to that person a service:

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

1.1.1giving advice to the person in relation to the person's income tax return;

1.1.2completing details of the person's income tax return in preparation for lodgement;

1.1.3lodging the person's income tax return with the Commissioner of Taxation;

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

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

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

1.5which…