CofT v Pavihi – Federal Court granted the Commissioner an interim injunction, and substituted service, to restrain alleged promotion of illegal early release schemes – involving rollover of benefits to SMSFs for payment outside the ‘payment standards’

The Federal Court has granted the Commissioner an interim injunction to restrain an alleged promoter of an illegal early release scheme from being involved in the establishment of self-managed superannuation funds (SMSFs) and directed that the Commissioner be allowed to serve notice of these proceedings, on the Respondent: Ms Pavihi, by email, as she was out of the Country (in Tonga). See 2019 Tax Technical article, reporting that the defendant was ultimately subject to a Civil Penalty and ban from the industry.

See below for a summary of the case.

[Tax Month – November 2018]

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