Tax Practitioners Board v Zada Dedic

FEDERAL COURT OF AUSTRALIA

Tax Practitioners Board v Zada Dedic [2014] FCA 307

Citation:	Tax Practitioners Board v Zada Dedic [2014] FCA 307
Parties:	TAX PRACTITIONERS BOARD v ZADA DEDIC
File number(s):	VID 1028 of 2013
Judge(s):	DAVIES J
Date of judgment:	31 March 2014
Catchwords:	TAXATION – application by the Tax Practitioners Board for declaratory and injunctive relief arising out of alleged contraventions of s 50-5(1) of the Tax Agent Services Act 2009 (Cth) – applicant prepared and filed income tax returns – applicant was not a registered tax agent – applicant charged or received other reward for the provision of tax agent services
Legislation:	Tax Agent Services Act 2009 (Cth) ss 2-5, 50-5(1), 90-05, 90-10 Taxation Administration Act 1953 (Cth) sch 1, s 388-70
Cases cited:	Australian Competition and Consumer Commission v MSY Technology Pty Ltd (2012) 201 FCR 378; [2012] FCAFC 56 Tax Practitioners Board v Campbell [2012] FCA 1153 Tax Practitioners Board v Hogan [2012] FCA 642 Tax Practitioners Board v Munro [2012] FCA 1338
Date of hearing:	24 March 2014
Date of last submissions:	24 March 2014
Place:	Melbourne
Division:	GENERAL DIVISION
Category:	Catchwords
Number of paragraphs:	12
Counsel for the Applicant:	D Star
Counsel for the Respondent:	The respondent did not appear

IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
GENERAL DIVISION	VID 1028 of 2013

BETWEEN:	TAX PRACTITIONERS BOARD Applicant
AND:	ZADA DEDIC Respondent

JUDGE:	DAVIES J
DATE OF ORDER:	31 MARCH 2014
WHERE MADE:	MELBOURNE

THE COURT ORDERS THAT:

1. On 86 separate occasions detailed in Schedule A to this Order, between about July 2010 and October 2012 and in relation to the persons respectively described in the Schedule A to this Order in respect of a particular occasion, the respondent by providing to that person a service:

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

1.1.1.preparing the person’s income tax return in preparation for lodgement;

1.1.2.lodging the person’s income tax return with the Australian Taxation Office (ATO);

1.2.for which the respondent charged or received a monetary payment, or other reward, for providing the said service;

1.3.which knowledge of the matters referred to in subparagraphs 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 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,

in each case:

1.7.by reason of the matters referred to in subparagraphs 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 subparagraphs 1.1 to 1.7 above, supplied a tax agent service in contravention of s 50-5(1) of the Act.

THE COURT ORDERS THAT:

2.For a period of 3 years from the date of this Order, if the respondent is requested…