Mr Brooks, an ex-Liberal MP who was reelected at the 2021 election but sensationally resigned before being sworn into parliament, appeared before Magistrate Duncan Fairley on Wednesday, March 13.

He had previously served as a Liberal Party MP between 2010 and 2019.

Through his lawyer Anthony Mihal he pleaded not guilty to four charges of failing to comply with requirements under taxation law.

Mr Mihal told the court that he also appeared for the company Rapid Fleet Management, which was charged with 26 counts of failing to furnish an approved form.

The lawyer said Mr Brooks was the sole director of that business, and that the company also wished to enter not guilty pleas to all charges on the complaint.

The complaint filed with the court, seen by this newspaper, alleged that Mr Brooks had failed to file income tax returns between 2018 and 2021.

The complaint alleged that the company had failed to file income tax assessments between 2015 and 2021, and that it had failed to provide GST return forms for quarterly taxation periods between 2017 and 2021.

The court heard the charges filed against the company and Mr Brooks had been brought by the Commonwealth under the Taxation Administration Act, and that it was expected a hearing into the charges would take up to a day.

Mr Mihal said he believed there would be three witnesses appearing for the Commonwealth, and that Mr Brooks would give evidence himself on the charges.

The lawyer also said discussions were ongoing with the Commonwealth prosecutor, and said that some issues may be able to resolve in the coming months.

Mr Fairley adjourned the matters next to July 2 for a mention, and set down a hearing date for August 9, and released Mr Brooks on bail to appear on that date.