The Tax Agents' Board of New South Wales v Martin, Colin [1997] FCA 101

CATCHWORDS ADMINISTRATIVE LAW - appeal from decision of the Administrative Appeals Tribunal ("AAT") - whether "fit and proper person" - whether engaged in "relevant employment" - whether AAT equated "good fame, integrity and character" with "fit and proper person" - whether competence and experience considered - whether failure to consider relevant considerations - consideration of evidence by expert tribunals - whether correct onus of proof applied - consideration of concept of legitimate expectation - whether breach of procedural fairness - whether AAT should have commented on the importance of prior registration. Income Tax Assessment Act 1936 (Cth), s251JA, s 251BC(1). Income Tax Regulations, r156. Re Su & the Tax Agents' Board of South Australia (1982) 13 ATR 192 at 195, applied. Davies v Australian Securities Commission (1995) 131 ALR 295, cited. Hughes and Vale Pty Limited v New South Wales (No 2) (1955) 93 CLR 127,cited. Re Schroder & Tax Agents' Board of Victoria (1994) 94 ATC 2144, cited. Re Parker & Tax Agents' Board of New South Wales (1995) 31 ATR 1248, cited. Re Downes & Tax Agents' Board of Queensland (1993) 30 ALD 893, cited. Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321, cited. Tax Agents' Board of Queensland v Seymour (1990) 21 ATR 200, distinguished. Spurling v Development Underwriting (Vic) Pty Limited [1973] VR 1, applied. Roads Corporation v Dacakis [1995] 2 VR 508 at 529-30, cited Minister for Health v Thomson (1985) 8 FCR 213, cited THE TAX AGENTS' BOARD OF NEW SOUTH WALES - v - COLIN MARTIN No NG 460 of 1996 Tamberlin J Sydney 26 February 1997

IN THE FEDERAL COURT OF AUSTRALIA) NEW SOUTH WALES DISTRICT REGISTRY) No. NG 460 of 1996 GENERAL DIVISION ) ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY MR M ALLEN, SENIOR MEMBER BETWEEN: THE TAX AGENTS' BOARD OF NEW SOUTH WALES Applicant AND: COLIN MARTIN Respondent CORAM: TAMBERLIN J PLACE: SYDNEY DATED: 26 FEBRUARY 1997 MINUTE OF ORDERS The Court orders that the appeal be dismissed with costs. NOTE: Settlement and entry of orders is dealt with in accordance with Order 36 of the Federal Court Rules.