Tax Practitioners Board v Munro [2012] FCA 1338

Tax Practitioners Board v Munro [2012] FCA 1338

The respondent contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) on 14 occasions by providing tax agent services, for a fee, while unregistered. Having regard to the gravity of the conduct, the admissions, the need for deterrence, and the agreed orders, it is appropriate to make the declarations, injunctions, and impose a $40,000 pecuniary penalty with provision for instalments.

Parties
Applicant: Tax Practitioners Board; Respondent: Isabella Munro
Jurisdiction
Australia
Judgment Date
28 November 2012
Procedural Posture
Civil Penalty Application / Final Judgment
Outcome
Declarations and injunctions made; respondent to pay $40,000 penalty in instalments; costs ordered
Legal Topics
Tax Agent Services, Unregistered Tax Agent, Pecuniary Penalties, Declaratory Relief, Injunctive Relief
Taxation Law Civil Penalties Tax Agent Services Unregistered Tax Agent Pecuniary Penalties Declaratory Relief Injunctive Relief

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Parties

Tax Practitioners Board

Applicant

Isabella Munro

Respondent

Procedural Posture

Civil Penalty Application / Final Judgment

Legal Issues

  1. 1 Whether the respondent contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) by providing tax agent services while unregistered and receiving payment
  2. 2 Whether pecuniary penalties, declaratory relief, and injunctive relief should be imposed

Ratio Decidendi

The respondent contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) on 14 occasions by providing tax agent services, for a fee, while unregistered. Having regard to the gravity of the conduct, the admissions, the need for deterrence, and the agreed orders, it is appropriate to make the declarations, injunctions, and impose a $40,000 pecuniary penalty with provision for instalments.

Court Disposition

Declarations and injunctions made; respondent to pay $40,000 penalty in instalments; costs ordered

Orders

  • Declarations as per agreed terms that respondent contravened s 50-5(1) on 14 occasions
  • Respondent restrained for 3 years from performing or receiving reward for certain tax agent services unless registered