FC of T v LUDEKENS

Judges:
Allsop CJ
Gilmour J
Gordon J
Allsop CJ [2nd]

Court:
Full Federal Court, Melbourne

MEDIA NEUTRAL CITATION: [2013] FCAFC 100

Judgment date: 29 August 2013

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ALLSOP CJ, GILMOUR AND GORDON JJ

THE COURT ORDERS THAT:

• 1. The appeal be allowed.
• 2. Order 1 of the orders made by the Federal Court on 18 March 2013 be set aside and in lieu thereof:
  • (a) The Court declares that each respondent engaged in conduct in relation to:
    • (i) Mr Andrew Smithson and Mrs Jodie Smithson;
    • (ii) Mr Domenico Velardi and Mrs Elizabeth Velardi; and
    • (iii) Mrs Daniella Ruffato,

    that resulted in each respondent being a promoter of a tax exploitation scheme, namely the Plan described in Attachment A to these Orders (the Plan ), in contravention of s 290-50(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) (the TAA ).

  • (b) The Court declares that the first respondent engaged in conduct in relation to:
    • (i) Mr David Tregambe;
    • (ii) Dr Robert Love;
    • (iii) Ms Hayben Richards; and
    • (iv) Mr Eric Poon,

    that resulted in him being a promoter of the Plan in contravention of s 290-50(1) of Sch 1 to the TAA.

  • (c) The Court declares that the second respondent engaged in conduct in relation to:
    • (i) Mr Michael Martino;
    • (ii) Ms Jan Gibson;
    • (iii) Mr Glenn Crowe; and
    • (iv) Mr Peter Berlowitz,

    that resulted in him being a promoter of the Plan in contravention of s 290-50(1) of Sch 1 to the TAA.

  • (d) The applicant ' s application for a civil penalty in relation to the conduct of each respondent the subject of paragraphs (a), (b) and (c) above otherwise be remitted for hearing by a judge of this Court.
• 3. No order as to costs.