Tax Practitioners Board v Shanahan [2013] FCA 764

Tax Practitioners Board v Shanahan [2013] FCA 764

Mr Shanahan contravened the Tax Agent Services Act by providing tax agent and BAS services for reward while unregistered and holding himself out as a registered tax agent. He admitted the facts. The court considered the number and nature of contraventions, his financial circumstances, remorse, and agreed orders, and imposed civil penalties and injunctive relief as appropriate.

Jurisdiction
Australia
Judgment Date
19 July 2013
Procedural Posture
Application for Civil Penalties and Injunctive Relief / Final Judgment After Hearing and Agreement on Facts/orders
Outcome
Declarations made; civil penalties and injunctive orders imposed on Mr Shanahan; order for costs against respondent.
Legal Topics
['civil Penalties' 'provision of Tax Agent Services Without Registration' 'false Representation as Registered Tax Agent' 'bas Services Without Registration']
['tax Law' 'administrative Law' 'regulatory Law'] ['civil Penalties' 'provision of Tax Agent Services Without Registration' 'false Representation as Registered Tax Agent' 'bas Services Without Registration']

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Procedural Posture

Application for Civil Penalties and Injunctive Relief / Final Judgment After Hearing and Agreement on Facts/orders

Legal Issues

  1. 1 ['Whether Mr Shanahan contravened sections 50-5(1), 50-5(2), and 50-15 of the Tax Agent Services Act 2009 (Cth)' 'Appropriate penalty for unregistered tax agent and BAS services and misrepresentation']

Ratio Decidendi

Mr Shanahan contravened the Tax Agent Services Act by providing tax agent and BAS services for reward while unregistered and holding himself out as a registered tax agent. He admitted the facts. The court considered the number and nature of contraventions, his financial circumstances, remorse, and agreed orders, and imposed civil penalties and injunctive relief as appropriate.

Court Disposition

Declarations made; civil penalties and injunctive orders imposed on Mr Shanahan; order for costs against respondent.

Orders

  • ['Declaration of 47 contraventions of s 50-5(1) Tax Agent Services Act 2009 (Cth)' 'Declaration of 2 contraventions of s 50-5(2) Tax Agent Services Act 2009 (Cth)' 'Declaration of 20 contraventions of s 50-15 Tax Agent Services Act 2009 (Cth)' "Injunctive order restricting respondent's provision of tax/BAS services...