Tax Practitioners Board v Kim (No 2) [2015] FCA 263

Tax Practitioners Board v Kim (No 2) [2015] FCA 263

The respondent, a registered tax agent, contravened s 50-20 of the Tax Agent Services Act 2009 (Cth) on 158 occasions by recklessly making false and misleading statements in certifications and tax returns, which enabled substantial fraud; having regard to the nature and extent of the contraventions, lack of prior record, personal circumstances, cooperation, and removal from the register, a total pecuniary penalty of $4,000 was just and appropriate.

Jurisdiction
Australia
Judgment Date
27 March 2015
Procedural Posture
Civil Penalty Proceedings / Decision on Penalty and Relief
Outcome
Pecuniary penalty imposed; declarations made; costs awarded to applicant.
Legal Topics
['recklessness in the Preparation of Tax Returns' 'making False or Misleading Statements' 'sanctions for Breach of Civil Penalty Provisions by Tax Agents']
['civil Penalties' 'taxation Law'] ['recklessness in the Preparation of Tax Returns' 'making False or Misleading Statements' 'sanctions for Breach of Civil Penalty Provisions by Tax Agents']

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Procedural Posture

Civil Penalty Proceedings / Decision on Penalty and Relief

Legal Issues

  1. 1 ['Whether the respondent contravened s 50-20 of the Tax Agent Services Act 2009 (Cth) by making and lodging false or misleading statements in income tax returns as a registered tax agent' 'What is the appropriate quantum of pecuniary penalty for such contraventions']

Ratio Decidendi

The respondent, a registered tax agent, contravened s 50-20 of the Tax Agent Services Act 2009 (Cth) on 158 occasions by recklessly making false and misleading statements in certifications and tax returns, which enabled substantial fraud; having regard to the nature and extent of the contraventions, lack of prior record, personal circumstances, cooperation, and removal from the register, a total pecuniary penalty of $4,000 was just and appropriate.

Court Disposition

Pecuniary penalty imposed; declarations made; costs awarded to applicant.

Orders

  • ['In respect of the 158 contraventions of the Tax Agent Services Act 2009 (Cth) the respondent pay one pecuniary penalty in the amount of $4,000.' 'The respondent pay the pecuniary penalty to the Commissioner on behalf of the Commonwealth of Australia.' "The respondent pay the applicant's costs of the proceeding."]