Tax Practitioners Board v Lamede Group Proprietary Limited [2016] FCA 63

Tax Practitioners Board v Lamede Group Proprietary Limited [2016] FCA 63

The admitted facts established that Ms Amede contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) on seven occasions and Lamede Group contravened s 50-5(1) on 44 occasions and s 50-10(1) on five advertising occasions. The Court imposed penalties reflecting the number, duration and repeated nature of the contraventions, the relatively small financial benefit, cooperation, comparable cases and totality. Injunctive relief was refused because the likelihood of future contraventions by either respondent was low and an injunction would add nothing to declarations and penalties. Ms Amede had not herself contravened s 50-10(1) on the case as conducted because the advertisements...

Jurisdiction
Australia
Judgment Date
10 February 2016
Procedural Posture
Civil Penalty Proceeding for Contraventions of the Tax Agent Services Act 2009 (cth) / Reasons for Judgment After Hearing on Declaratory Relief, Injunctive Relief, Pecuniary Penalties and Costs
Outcome
Declarations to be made for established contraventions; pecuniary penalties imposed of $4,000 against Ms Amede and $77,500 against Lamede Group; injunctive relief refused; respondents ordered to pay the applicant's costs fixed at $2,000; parties directed to bring in draft orders including any timetable for payment...
Legal Topics
['unregistered Provision of Tax Agent Services' 'advertising Tax Agent Services While Unregistered' 'pecuniary Penalties' 'declaratory Relief' 'statutory Injunctions' 'statement of Agreed Facts']
['taxation' 'civil Penalties' 'regulatory Law'] ['unregistered Provision of Tax Agent Services' 'advertising Tax Agent Services While Unregistered' 'pecuniary Penalties' 'declaratory Relief' 'statutory Injunctions' 'statement of Agreed Facts']

Case Brief

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Procedural Posture

Civil Penalty Proceeding for Contraventions of the Tax Agent Services Act 2009 (cth) / Reasons for Judgment After Hearing on Declaratory Relief, Injunctive Relief, Pecuniary Penalties and Costs

Legal Issues

  1. 1 ['Whether Lamede Group and Ms Amede contravened ss 50-5(1) and 50-10(1) of the Tax Agent Services Act 2009 (Cth) by providing or advertising tax agent services while not registered tax agents.' 'Whether Ms Amede should be permitted to depart from the statement of agreed facts.' 'Whether declaratory relief and injunctive relief should be granted.' 'What pecuniary penalties should be imposed for the admitted contraventions.' "Whether the respondents should pay the Board's costs."]

Ratio Decidendi

The admitted facts established that Ms Amede contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) on seven occasions and Lamede Group contravened s 50-5(1) on 44 occasions and s 50-10(1) on five advertising occasions. The Court imposed penalties reflecting the number, duration and repeated nature of the contraventions, the relatively small financial benefit, cooperation, comparable cases and totality. Injunctive relief was refused because the likelihood of future contraventions by either respondent was low and an injunction would add nothing to declarations and penalties. Ms Amede had not herself contravened s 50-10(1) on the case as conducted because the advertisements...

Court Disposition

Declarations to be made for established contraventions; pecuniary penalties imposed of $4,000 against Ms Amede and $77,500 against Lamede Group; injunctive relief refused; respondents ordered to pay the applicant's costs fixed at $2,000; parties directed to bring in draft orders including any timetable for payment...

Orders

  • ['Ms Amede is to pay pecuniary penalties totalling $4,000 for seven contraventions of s 50-5(1) of the Tax Agent Services Act 2009 (Cth).' 'Lamede Group is to pay pecuniary penalties totalling $77,500 for contraventions of ss 50-5(1) and 50-10(1) of the Tax Agent Services Act 2009 (Cth).' 'Injunctive relief is...