Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p30
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 78089–80865

to pay a pecuniary penalty for contravening a civil penalty provision

Application for order
 (1) Within 4 years after you contravene a civil penalty provision, the Board may apply on behalf of the Commonwealth to the *Federal Court for an order that you pay the Commonwealth a pecuniary penalty.

Court may order you to pay pecuniary penalty
 (2) If the *Federal Court is satisfied that you have contravened a civil penalty provision, the Federal Court may order you to pay to the Commonwealth, for each contravention, the pecuniary penalty that the Federal Court determines is appropriate (but not more than the maximum amount specified for the provision).

Conduct contravening more than one civil penalty provision
 (3) If conduct contravenes 2 or more civil penalty provisions of this Act, proceedings may be instituted against you in relation to the contravention of any one or more of those provisions. However, you are not liable to more than one pecuniary penalty in respect of the same conduct.

50‑40  Treatment of partnerships
 (1) If a partnership contravenes a civil penalty provision, each partner in the partnership, at the time of the conduct constituting the contravention, is taken to have contravened the civil penalty provision unless the partner proves, on the balance of probabilities, that the partner:
 (a) did not engage in the conduct; and
 (b) did not aid, abet, counsel or procure the conduct; and
 (c) was not in any way knowingly concerned in, or party to, the conduct (whether directly or indirectly or whether by any act or omission of the partner).
 (2) If a partnership contravenes a civil penalty provision, the civil penalty that may be imposed on each partner in the partnership:
 (a) if the partner is an individual—must not exceed an amount equal to one‑fifth of the maximum penalty that could be imposed on a body corporate for the same contravention; and
 (b) in any other case—must not exceed the maximum penalty that could be imposed on a body corporate for the same contravention.

50‑45  Recovery of a pecuniary penalty
  If the *Federal Court orders you to pay a pecuniary penalty:
 (a) the penalty is payable to the Commissioner, who receives the penalty on behalf of the Commonwealth; and
 (b) the Commissioner may, on behalf of the Commonwealth, enforce the order as if it were a judgment of the Federal Court.

Part 6—The Tax Practitioners Board

Division 60—The Tax Practitioners Board

Table of Subdivisions
60‑A Establishment, functions and powers of the Board
60‑B Appointment etc. of members of the Board
60‑C Board procedures
60‑D Committees etc.
60‑E Investigations
60‑F Public reporting obligations of the Board
60‑G Finance

Guide to this Division

60‑1  What this Division is about

      This Division establishes