This was an application to punish the respondents for contempt of court. The first respondent provided a tax agent service for a fee in January 2021 which amounted to contempt against orders prohibiting him from such conduct previously made by Rangiah J.
The fact of contempt was admitted. In issue was the appropriate sentence to be imposed.
Abraham J sentenced the first respondent to imprisonment and imposed a fine on the second (corporate) respondent. She also ordered the respondents pay costs on the indemnity basis.
David Chesterman (with S Couper QC) appeared for the Tax Practitioners Board, instructed by an Australian Government Solicitor.
The judgment is published here.
The Courier Mail published this piece following the judgment.