Tax Practitioners Board v Lamede Group Proprietary Limited (No 2) [2016] FCA 656

Tax Practitioners Board v Lamede Group Proprietary Limited (No 2) [2016] FCA 656

The respondents, not being registered tax agents, provided and advertised tax agent services in contravention of the Tax Agent Services Act 2009 (Cth); pecuniary penalties are imposed according to the seriousness and number of contraventions.

Jurisdiction
Australia
Judgment Date
02 June 2016
Procedural Posture
Regulator and Consumer Protection / Post Judgment Orders and Penalties
Outcome
Declarations of contraventions and imposition of pecuniary penalties; orders for payment by instalments.
Legal Topics
['tax Agent Services' 'pecuniary Penalties' 'advertising of Professional Services']
['commercial Law' 'corporations Law' 'regulator and Consumer Protection'] ['tax Agent Services' 'pecuniary Penalties' 'advertising of Professional Services']

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Procedural Posture

Regulator and Consumer Protection / Post Judgment Orders and Penalties

Legal Issues

  1. 1 ['Whether the respondents provided tax agent services without being registered under the Tax Agent Services Act 2009 (Cth)' 'Whether the respondents advertised provision of tax agent services whilst not registered']

Ratio Decidendi

The respondents, not being registered tax agents, provided and advertised tax agent services in contravention of the Tax Agent Services Act 2009 (Cth); pecuniary penalties are imposed according to the seriousness and number of contraventions.

Court Disposition

Declarations of contraventions and imposition of pecuniary penalties; orders for payment by instalments.

Orders

  • ['Declarations that first and second respondents contravened s 50-5(1) by providing tax agent services while unregistered' 'Declaration that first respondent contravened s 50-10(1) by advertising provision of tax agent services while unregistered' 'Orders for first respondent to pay specified pecuniary penalties...