Tax Practitioners Board v Ordiales

In the case of Tax Practitioners Board v Ordiales, the Tax Practitioners Board brought proceedings against the respondent, Ordiales, for contraventions of section 50-5(1) of the Tax Agent Services Act 2009 (Cth). The respondent was found to have provided tax agent services while not being a registered tax agent. The case was heard and determined in the Federal Court of Australia.

The court was required to determine the appropriate pecuniary penalties for the admitted contraventions and whether to grant the respondent a permanent injunctive relief to restrain them from providing tax agent services while not a registered tax agent. The court also considered the principles of general deterrence and the course of conduct in assessing the appropriate penalties.

In its judgment, the court found that the respondent's actions constituted 636 separate contraventions of the Act. The court imposed a penalty of $236 per contravention, resulting in a total penalty of $150,096. The court considered the respondent's conduct, including the number of contraventions and the impact on the public, in determining the appropriate penalty amount. The court also granted the respondent a permanent injunctive relief, restraining them from providing tax agent services while not a registered tax agent, in accordance with section 70-5(1) of the Act.

The court ordered that the respondent pay the pecuniary penalty to the Commissioner of Taxation of the Commonwealth of Australia, on behalf of the Commonwealth of Australia. Additionally, the respondent is permanently restrained from providing tax agent services while not a registered tax agent, as defined in the Act.