Published tax cases August 2024
Federal Court:
Tax Practitioners Board v Van Dyke [2024] FCA 899 14 August 2024 | Abraham J
TAXATION – Civil penalties – admitted contraventions of s 50-5(1) of the Tax Agent Services Act 2009 (Cth) – providing tax agent services while not a registered tax agent – respondent conscious of wrongdoing – respondent continuing to breach the Act after receipt of cease-and-desist letter outlining initial contraventions had been detected – need for specific and general deterrence – course of conduct principle in the assessment of pecuniary penalties – bankruptcy of respondent considered – grant of declaratory injunctive relief – imposition of pecuniary penaltyFull decision here
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Administrative Appeals Tribunal:
Bootlis and Commissioner of Taxation [2024] AATA 2723 2 August 2024 | Deputy President Ian Hanger AM KC
Where applicant’s tax agent lodged tax returns for relevant years – where applicant filed amended tax returns containing sizable deductions without tax agents knowledge in respect of a trust that did not exist – where applicant accepted statements made in the amended tax returns were incorrect – whether Commissioner has correctly imposed a penalty for recklessly making a false and misleading statement – whether Commissioner’s decision to not exercise discretion to remit penalties should have been made differently – whether claimed hardships enliven discretion to remit – whether applicant has discharged her burden of proof pursuant to section 14ZZK(b)(i) of the Taxation Administration Act 1953 (Cth).
Full decision here
Ziolkowski and Commissioner of Taxation [2024] AATA 2857 13 August 2024 | Senior Member R Olding
PRACTICE AND PROCEDURE – where applicant repeatedly failed to comply with the Tribunal’s directions – application for review dismissed.
Full decision here