Tax Practitioners Board v Van Stroe [2022] FCA 482

Tax Practitioners Board v Van Stroe [2022] FCA 482

Due to the respondent's continuing default (failure to file defence, notice of address for service, and attend hearings) and the elements of the contravention being pleaded and admitted, judgment in default is appropriate. Relief in the form of declarations and permanent injunction is granted as the respondent contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) by preparing and lodging tax returns for a fee while not registered.

Jurisdiction
Australia
Judgment Date
03 May 2022
Procedural Posture
Civil / Default Judgment
Outcome
Application for default judgment allowed. Relief granted.
Legal Topics
['default Judgment' 'tax Agent Services' 'declaratory Relief' 'injunctions' 'civil Penalty Provisions']
['practice and Procedure' 'taxation' 'administrative Law'] ['default Judgment' 'tax Agent Services' 'declaratory Relief' 'injunctions' 'civil Penalty Provisions']

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Procedural Posture

Civil / Default 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 for a fee while unregistered' 'Whether declaratory and injunctive relief should be granted in default judgment' 'Whether the Court should exercise discretion to grant relief in default']

Ratio Decidendi

Due to the respondent's continuing default (failure to file defence, notice of address for service, and attend hearings) and the elements of the contravention being pleaded and admitted, judgment in default is appropriate. Relief in the form of declarations and permanent injunction is granted as the respondent contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) by preparing and lodging tax returns for a fee while not registered.

Court Disposition

Application for default judgment allowed. Relief granted.

Orders

  • ['Declaration that respondent contravened s 50-5(1) of the Tax Agent Services Act 2009 (Cth) on each occasion specified in Appendix A by preparing and lodging income tax returns for a fee while unregistered.' 'Permanent restraint from providing tax agent services for a fee or reward unless registered as a tax...