Tax Practitioners Board v Van Dyke [2024] FCA 899

Tax Practitioners Board v Van Dyke [2024] FCA 899

Given the deliberate, repeated contraventions of s 50-5(1) by the respondent over a sustained period, for significant financial gain and continuing after being warned of illegality, a civil penalty of $1,800,000 is the minimum necessary to serve general and specific deterrence, reflecting the course of conduct and balancing oppression with statutory objectives. Declaratory and injunctive relief is appropriate to mark the Court's disapproval and protect the public.

Parties
Applicant: Tax Practitioners Board; Respondent: Jayden Van Dyke
Jurisdiction
Australia
Judgment Date
14 August 2024
Procedural Posture
Civil Penalty Proceeding / Judgment and Final Orders
Outcome
Civil penalty of $1,800,000 imposed. Declaration made. Injunction granted. Respondent to pay applicant's costs.
Legal Topics
Tax Agent Services, Civil Penalties, Unregistered Tax Agent Services, Bankruptcy and Penalties
Taxation Law Regulatory Law Tax Agent Services Civil Penalties Unregistered Tax Agent Services Bankruptcy and Penalties

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Parties

Tax Practitioners Board

Applicant

Jayden Van Dyke

Respondent

Procedural Posture

Civil Penalty Proceeding / Judgment and Final Orders

Legal Issues

  1. 1 Appropriate penalty for contraventions of s 50-5(1) Tax Agent Services Act 2009 (Cth)
  2. 2 Entitlement to declaratory and injunctive relief against respondent for providing unregistered tax agent services
  3. 3 Relevance of respondent's financial circumstances and bankruptcy to penalty assessment

Ratio Decidendi

Given the deliberate, repeated contraventions of s 50-5(1) by the respondent over a sustained period, for significant financial gain and continuing after being warned of illegality, a civil penalty of $1,800,000 is the minimum necessary to serve general and specific deterrence, reflecting the course of conduct and balancing oppression with statutory objectives. Declaratory and injunctive relief is appropriate to mark the Court's disapproval and protect the public.

Court Disposition

Civil penalty of $1,800,000 imposed. Declaration made. Injunction granted. Respondent to pay applicant's costs.

Orders

  • The respondent pay a pecuniary penalty totalling $1,800,000 in respect of 3,359 contraventions of s 50-5(1) Tax Agent Services Act 2009 (Cth).
  • Pecuniary penalty to be paid to the Commissioner of Taxation on behalf of the Commonwealth of Australia.