House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill 2014

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)

[1]
Human Rights Committee, General Comment 32, Right to equality before courts and tribunals and to a fair trial, UN Doc CCPR/C/GC/32, 23 August 2007.

[2]
Engel and Others v the Netherlands , Application no. 5100/71, 5101/71, 5102/71, 5354/72, 5370/72, 8 June 1976.

[3]
See, for example, Ozturk v The Federal Republic of Germany , Application no. 8544/79, 21 February 1984 and Ezeh and Connors v United Kingdom , Applications no. 39665/98 and 40086/98, 15 July 2002.

[4]
See, for example, Jussila v Finland , Application no. 73053/01, 23 November 2006, Bendenoun v France , Application no. 12547/86, 24 February 1994, Benham v United Kingdom , Application no. 1380/92, 10 June 1996, Ozturk v The Federal Republic of Germany , Application no. 8544/79, 21 February 1984 and Ravnsborg v Sweden , Application no. 14220/88, 23 March 1994.

[5]
Ezeh and Connors v United Kingdom , Applications no. 39665/98 and 40086/98, 15 July 2002, Ozturk v The Federal Republic of Germany , Application no. 8544/79, 21 February 1984, and also Lutz v Germany , Application no. 9912/82, 25 August 1987; these factors are noted in the Committee's interim practice note on Civil Penalties, paragraph 1.7.

[6]
Subsection 196(3) of the SIS Act.

[7]
Section 215 of the SIS Act.

[8]
Section 199 of the SIS Act.

[9]
Section 221 of the SIS Act.

[10]
APRA v Holloway (2000) 45 ATR 278, [12]; citing NW Frozen Foods Pty Ltd v Australian Competition and Consumer Commission (1996) 141 ALR 640, 648.

[11]
Subsection 196(4) of the SIS Act.

[12]
Section 200 of the SIS Act.

[13]
Case of T v Austria , Applications no. 27783/95, 14 November 2010 at [66].

[14]
Olesen v Eddy (2011) 81 ATR 763, [18]; APRA v Derstepanian (2005) 60 ATR 518 at [40].

[15]
APRA, Superannuation Fund-level Rates of Return (issued 9 January 2013) available at: http://www.apra.gov.au/Super/Publications/Pages/superannuation-fund-level-publications.aspx; the top 10 funds have total assets in the range of $22 to $51 billion.

[16]
Oleson v Eddy (2011) 81 ATR 763, [32]: Mansfield J combined 160 contraventions into 'one contravening course of conduct' such that Eddy was only liable to a single maximum penalty of 2,000 penalty units.

[17]
For example, Olesen v Eddy (2011) 81 ATR 763, [35]: $15,000; Oleson v MacLeod [2011] FCA 229, [81]: $12,500; Olesen v Parker [2011] FCA 1096, [86]: penalties of $35,000 and $15,000 were imposed on the first and second respondents respectively; Vivian v Fitzgeralds (2007) 69 ATR 834, [46]: penalties of $20,000 and $10,000 were imposed on the first and second respondents respectively.


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