CTHIn ForceLegislation
Tax Agent Services Regulations 2022
25HFederal Court orders and injunctions
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#### 25H Federal Court orders and injunctions
(1) If the Federal Court:
(a) makes an order under Subdivision 50‑C of the Act that an entity pay a pecuniary penalty, because the Federal Court is satisfied that the entity has contravened a civil penalty provision of the Act; or
(b) grants an injunction (other than an interim injunction) under Subdivision 70‑A of the Act restraining an entity from engaging in conduct, or requiring an entity to do something, because the Federal Court is satisfied that the entity has engaged, or is proposing to engage, in conduct that would constitute a contravention of a civil penalty provision of the Act;
then:
(c) the entity must be entered on the register; and
(d) the information specified under subsection (2) or (3) of this section (whichever applies) must be entered on the register in respect of the entity;
for the period of 5 years starting on the day when the Federal Court makes the order or grants the injunction.
Orders
(2) If paragraph (1)(a) applies, then the following information is specified:
(a) a statement to the effect that the Federal Court made an order that the entity pay a pecuniary penalty because the Federal Court was satisfied that the entity had contravened a civil penalty provision of the Act;
(b) details of the civil penalty provision;
(c) details of the conduct of the entity that contravened the civil penalty provision;
(d) the amount of the pecuniary penalty;
(e) the date on which the order was made;
(f) information about how a member of the public may gain access to a copy of the order.
Injunctions
(3) If paragraph (1)(b) applies, then the following information is specified:
(a) a statement to the effect that the Federal Court granted an injunction against the entity because the Federal Court was satisfied that the entity had engaged or was proposing to engage (as applicable) in conduct that would constitute a contravention of a civil penalty provision of the Act;
(b) details of the civil penalty provision;
(c) details of the conduct, or proposed conduct, of the entity that would constitute a contravention of the civil penalty provision;
(d) details of the injunction, including details of the conduct that the entity is restrained from engaging in or details of what the entity is required to do (as applicable);
(e) the date on which the injunction was granted;
(f) information about how a member of the public may gain access to a copy of the injunction.