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 penalty
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