Tax Practitioners Board v Hinckfuss [2013] FCA 1168

Tax Practitioners Board v Hinckfuss [2013] FCA 1168

Because Mr Hinckfuss admitted 25 contraventions of s 50-5(1) and two contraventions of s 50-10(1), declarations and clear, limited injunctive relief were appropriate. For penalty, the Court treated Hogan and Shanahan as appropriate starting points, distinguished Campbell because of the absence there of cooperation...

Source-derived case information.

Jurisdiction
Australia
Judgment Date
12 November 2013
Procedural Posture
Civil Penalty Proceeding Under the Tax Agents Services Act 2009 (cth) / Reasons for Judgment After Admitted Contraventions and Consent to Declarations and Injunctive Relief; Pecuniary Penalty Contested
Outcome
Declarations and injunctive relief granted; pecuniary penalty of $32,000 imposed; respondent ordered to pay the applicant's costs; liberty to apply granted.
Legal Topics
['unregistered Tax Agent Services' 'advertising Tax Agent Services' 'pecuniary Penalties' 'injunctive Relief' 'declarations' 'general and Specific Deterrence']
['taxation' 'civil Penalties'] ['unregistered Tax Agent Services' 'advertising Tax Agent Services' 'pecuniary Penalties' 'injunctive Relief' 'declarations' 'general and Specific Deterrence']

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Civil Penalty Proceeding Under the Tax Agents Services Act 2009 (cth) / Reasons for Judgment After Admitted Contraventions and Consent to Declarations and Injunctive Relief; Pecuniary Penalty Contested

Legal Issues

  1. 1 ['Whether declarations should be made for admitted contraventions of ss 50-5(1) and 50-10(1) of the Tax Agents Services Act 2009 (Cth).' 'Whether injunctive relief should be granted requiring the respondent to advise persons requesting tax services that he is not a registered tax agent.' 'What pecuniary penalty should be imposed for 25 contraventions of s 50-5(1) and two contraventions of s 50-10(1).']

Ratio Decidendi

Because Mr Hinckfuss admitted 25 contraventions of s 50-5(1) and two contraventions of s 50-10(1), declarations and clear, limited injunctive relief were appropriate. For penalty, the Court treated Hogan and Shanahan as appropriate starting points, distinguished Campbell because of the absence there of cooperation or contrition, and weighed the longer period of conduct, greater reward and advertising against cooperation, contrition, limited capacity to pay, previous good character, mental health issues and totality. A penalty of $1,200 for each s 50-5 contravention and $1,000 for each s 50-10 contravention, totalling $32,000, was appropriate despite falling outside both parties' proposed...

Court Disposition

Declarations and injunctive relief granted; pecuniary penalty of $32,000 imposed; respondent ordered to pay the applicant's costs; liberty to apply granted.

Orders

  • ['The respondent is to be subject to declarations recognising admitted contraventions of the Tax Agents Services Act 2009 (Cth).' 'Injunctive relief is granted requiring the respondent to advise any person who requests tax services that he is not a registered tax agent and, if the person persists, to provide a form...