Tax Practitioners Board v Hacker [2020] FCA 1047

Tax Practitioners Board v Hacker [2020] FCA 1047

Both a company and an individual may each contravene s 50–5(1) of the TAS Act when an unregistered individual provides tax agent services for reward on behalf of an unregistered company, provided all statutory elements are satisfied for both; remuneration, such as wages or increase in share value, can constitute 'reward'; and leave to amend pleadings post-evidence was refused because of lack of adequate explanation for the delay and potential prejudice to respondents.

Parties
Applicant: Tax Practitioners Board; First Respondent: Kent Scott Hacker; Second Respondent: One Stop Global Staffing Pty Ltd ACN 097 166 204; Third Respondent: Naleview Pty Limited ACN 051 420 010
Jurisdiction
Australia
Judgment Date
27 July 2020
Procedural Posture
Civil Penalty Proceeding / Liability Judgment (contraventions Determined; Penalties to Be Determined Later)
Outcome
Contraventions established as specified; further hearing required on penalty and relief.
Legal Topics
Tax Agent Services, Unregistered Tax Agent, Civil Penalties, Pleading Amendments, BAS Services, Procedural Fairness
Taxation Law Administrative Law Practice and Procedure Tax Agent Services Unregistered Tax Agent Civil Penalties Pleading Amendments BAS Services +1 more

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Parties

Tax Practitioners Board

Applicant

Kent Scott Hacker

First Respondent

One Stop Global Staffing Pty Ltd ACN 097 166 204

Second Respondent

Naleview Pty Limited ACN 051 420 010

Third Respondent

Procedural Posture

Civil Penalty Proceeding / Liability Judgment (contraventions Determined; Penalties to Be Determined Later)

Legal Issues

  1. 1 Whether respondents provided unregistered tax agent services for reward in contravention of s 50–5(1) of the Tax Agent Services Act 2009 (Cth)
  2. 2 Whether both an individual and a company can each contravene s 50–5(1) for the same conduct
  3. 3 Whether Mr Hacker received a fee or reward for his services

Ratio Decidendi

Both a company and an individual may each contravene s 50–5(1) of the TAS Act when an unregistered individual provides tax agent services for reward on behalf of an unregistered company, provided all statutory elements are satisfied for both; remuneration, such as wages or increase in share value, can constitute 'reward'; and leave to amend pleadings post-evidence was refused because of lack of adequate explanation for the delay and potential prejudice to respondents.

Court Disposition

Contraventions established as specified; further hearing required on penalty and relief.

Orders

  • By 4.30 pm on 21 August 2020, the applicant file and serve written submissions (not exceeding 10 pages) and any affidavits concerning penalties and other relief for contraventions of ss 50–5(1) and (2) of the Tax Agent Services Act 2009 (Cth).
  • By 4.30 pm on 11 September 2020, the first and second respondents file and serve written submissions in response (not exceeding 10 pages) and any affidavits.