TAXATION – application for civil penalties to be imposed for multiple breaches of s 50-51 of the Tax Agent Services Act 2009 (Cth) – respondent on notice of requirements of legislation and prospect of proceedings against her prior to relevant contraventions – no explanation or cooperation – need for specific and general deterrence – application of principles – fine imposed
Original article available at: https://www.judgments.fedcourt.gov.au/judgments/Judgments/fca/single/2023/2023fca1533
For more information, see the original judgement.
