Frugtniet v Tax Practitioners Board [2019] FCAFC 193

FEDERAL COURT OF AUSTRALIA

Frugtniet v Tax Practitioners Board [2019] FCAFC 193 Appeal from: Frugtniet v Tax Practitioners Board [2018] FCA 387

File number: VID 413 of 2018

Judges: PERRY, MOSHINSKY AND LEE JJ

Date of judgment: 8 November 2019

Catchwords: ADMINISTRATIVE LAW – Appeal from Federal Court decision dismissing appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) against Administrative Appeals Tribunal (AAT) decision – where no further hearing held after reconstituting the AAT – where AAT affirmed Tax Practitioners Board decision terminating the appellant's registration as a tax agent under ss 40-5(1)(b), Tax Agent Services Act 2009 (Cth), on the ground it was not satisfied he was a fit and proper person – whether AAT breached procedural fairness including by reason of delay or the failure by the reconstituted Tribunal to hold a further hearing – whether AAT erred in having regard to certain evidence of conduct in court and other tribunal proceedings – whether AAT erred in having regard to a witness statement where the witness was not called – whether AAT had jurisdiction to determine the validity of the Board's decision – where only a court may authoritatively determine whether an administrative body has acted within jurisdiction – where AAT's decision effectively overtook any jurisdictional error in the Board's decision – appeal dismissed

Legislation: Tax Agent Services Act 2009 (Cth) ss 20-5, 20-15, 40-25, 60-95, 60-125 Administrative Appeals Tribunal Act 1975 (Cth) ss 33, 44

Cases cited: Ahmed v Minister for Immigration and Multicultural Affairs [2001] FCA 506; (2001) 184 ALR 343 Frugtniet v Australian Securities and Investments Commission [2019] HCA 16; (2019) 93 ALJR 629 Frugtniet v Board of Examiners [2002] VSC 140 Frugtniet v Board of Examiners [2005] VSC 332 Frugtniet v Tax Practitioners Board [2018] FCA 387; (2018) 74 AAR 279 Frugtniet v Tax Practitioners Board [2015] FCA 1066; (2015) 67 AAR 336 Haritos v Federal Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315 Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566 MZXRE v Minister for Immigration and Citizenship [2009] FCAFC 82; (2009) 176 FCR 552 NAIS v Minister for Immigration and Multicultural and Indigenous Affairs [2005] HCA 77; (2005) 228 CLR 470 Re Adams and the Tax Agents' Board (1976) 7 ATR 87 Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286 Sullivan v Civil Aviation Safety Authority [2014] FCAFC 93; (2014) 226 FCR 555