Tax Practitioners Board v Caolboy [2020] FCA 1559

Tax Practitioners Board v Caolboy [2020] FCA 1559

The respondent deliberately and repeatedly breached civil penalty provisions of the Tax Agent Services Act 2009 (Cth) by providing tax agent services for reward while unregistered, advertising those services, and falsely representing registration status; in light of seriousness and need for general deterrence, yet accounting for her financial and health circumstances and cooperation, a total penalty of $40,000 payable by instalments and a tailored injunction are appropriate.

Jurisdiction
Australia
Judgment Date
29 October 2020
Procedural Posture
Civil Penalty Application / Final Judgment and Orders
Outcome
Penalties, injunctions, and no order as to costs.
Legal Topics
['tax Agent Services' 'unregistered Practice' 'advertising Tax Agent Services' 'false Representation as Registered Tax Agent' 'general Deterrence' 'pecuniary Penalties' 'professional Conduct']
['taxation Law' 'civil Penalties'] ['tax Agent Services' 'unregistered Practice' 'advertising Tax Agent Services' 'false Representation as Registered Tax Agent' 'general Deterrence' 'pecuniary Penalties' 'professional Conduct']

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Procedural Posture

Civil Penalty Application / Final Judgment and Orders

Legal Issues

  1. 1 ['Whether respondent contravened provisions of the Tax Agent Services Act 2009 (Cth) by providing tax agent services, advertising tax agent services, and falsely representing herself as a registered tax agent without registration' "Appropriate civil penalties and injunctions considering seriousness of contraventions and respondent's financial circumstances"]

Ratio Decidendi

The respondent deliberately and repeatedly breached civil penalty provisions of the Tax Agent Services Act 2009 (Cth) by providing tax agent services for reward while unregistered, advertising those services, and falsely representing registration status; in light of seriousness and need for general deterrence, yet accounting for her financial and health circumstances and cooperation, a total penalty of $40,000 payable by instalments and a tailored injunction are appropriate.

Court Disposition

Penalties, injunctions, and no order as to costs.

Orders

  • ['Respondent for three years must provide specified disclosures and procedures if offering tax agent services while unregistered, including use of Form A.' 'Respondent for three years must not reference tax services or the ATO in promoting any services without clear disclosure of unregistered status.' 'Respondent to...