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Tax Agent Services Regulations 2022
25JOther court findings and decisions
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#### 25J Other court findings and decisions
(1) If:
(a) the Board applies to the Federal Court for:
(i) an order under Subdivision 50‑C of the Act that an entity pay a pecuniary penalty; or
(ii) an injunction under Subdivision 70‑A of the Act against an entity; and
(b) subsection (2), (3) or (4) of this section applies;
then:
(c) the entity must be entered on the register; and
(d) the information specified under subsection (2), (3) or (4) of this section (as applicable) must be entered on the register in respect of the entity;
for such a period as the Board considers appropriate (subject to subsection (5) of this section).
Contraventions of civil penalty provisions
(2) If, in proceedings arising out of the Board’s application, the Federal Court:
(a) makes a finding that the entity contravened a civil penalty provision of the Act; and
(b) decides not to make an order against the entity under Subdivision 50‑C of the Act, or grant an injunction against the entity under Subdivision 70‑A of the Act, in relation to that contravention;
then the following information is specified:
(c) a statement to the effect that the Federal Court has made the finding, but has decided not to make the order or grant the injunction;
(d) details of the civil penalty provision;
(e) details of the conduct of the entity that contravened the civil penalty provision;
(f) information about how a member of the public may gain access to written documentation of the court’s finding.
Contempt findings
(3) If:
(a) the Federal Court makes a finding of contempt against the entity in proceedings arising out of the Board’s application; or
(b) where the Federal Court makes an order against the entity under Subdivision 50‑C of the Act, or grants an injunction against the entity under Subdivision 70‑A of the Act—a court (whether or not the Federal Court) makes a finding of contempt against the entity in other proceedings that relate to the order or injunction;
then the following information is specified:
(c) a statement to the effect that the Federal Court, or other court, has made the finding of contempt;
(d) details of the finding of contempt, including details of the conduct of the entity that constituted the contempt;
(e) details of any punishment imposed by the court on the entity in relation to the contempt;
(f) information about how a member of the public may gain access to written documentation of the court’s finding of contempt.
Other findings and decisions
(4) If the Board is satisfied that it would be appropriate to enter on the register, in respect of the entity, any additional information about:
(a) a finding or decision made by the Federal Court in proceedings arising out of the Board’s application; or
(b) where the Federal Court makes an order against the entity under Subdivision 50‑C of the Act, or grants an injunction against the entity under Subdivision 70‑A of the Act—a finding or decision made by a court (whether or not the Federal Court) in other proceedings that relate to the order or injunction;
then that additional information is specified.
Information to be entered on register for no more than 5 years
(5) The period referred to subsection (1), as it applies in relation to particular information specified under subsection (2), (3) or (4), must not extend beyond the end of the period of 5 years starting on the day when that information is first entered on the register in respect of the entity under subsection (1).