Federal Court proceedings concerning the contravention of s 50-5(1) or s 50-5(2) of the Tax Agent Services Act 2009 by providing tax agent services and BAS services for fee or reward while not registered to provide those services. The case also became one about contempt, the respondents breaching undertakings provided to the court on numerous occasions.
In the first judgment, the judge found the respondents had contravened the Tax Agent Services Act 2009. Importantly, the individual respondent was found to have contravened even though the conduct was performed by him on behalf of the corporate respondents. The judge also found two of the respondents guilty of contempt.
In the second judgment, the judge imposed penalties for the contraventions and the contempts. Substantial penalties were imposed. Significantly, the individual respondent was sentenced to a term of imprisonment for his contempt in breaching the undertaking.
David Chesterman (with S Couper QC) were counsel for the Applicant, instructed by Australian Government Solicitor.
The judgment is published here.