Cowlishaw v Tax Agents' Board of Queensland [2000] FCA 827

FEDERAL COURT OF AUSTRALIA

Cowlishaw v Tax Agents' Board of Queensland [2000] FCA 827 ADMINISTRATIVE LAW - validity of Administrative Appeals Tribunal decision to affirm suspension imposed by Tax Agents' Board - evidential limits on test of fitness to practice - significance of partner's conduct when determining whether agent a "fit and proper person" to conduct business - analysis of Tribunal's failure to address factors relevant to that inquiry - whether evidence to support findings made WORDS AND PHRASES - "fit and proper person" Income Tax Assessment Act 1936 (Cth), s 251K(2) Briginshaw v Briginshaw (1938) 60 CLR 336 referred to Tax Agents' Board of Queensland v Haddad (1994) 48 FCR 223 referred to Hughes and Vale Pty Ltd v New South Wales (No 2) (1955) 93 CLR 127 referred to Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 referred to Minister for Immigration and Ethnic Affairs v Conyngham (1986) 11 FCR 528 referred to Marrickville Council v Minister for the Environment, Sport and Territories (1996) 45 ALD 39 referred to GEM ANN COWLISHAW v TAX AGENTS' BOARD OF QUEENSLAND Q 203 OF 1999 KIEFEL J BRISBANE 20 JUNE 2000

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 203 OF 1999

BETWEEN: GEM ANN COWLISHAW

APPLICANT

AND: TAX AGENTS' BOARD OF QUEENSLAND

RESPONDENT

JUDGE: KIEFEL J

DATE OF ORDER: 20 JUNE 2000

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. The decision of the Administrative Appeals Tribunal made on 25 May 1999, so far as it related to the applicant, be set aside. 2. The respondent pay the applicant's costs of the application.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 203 OF 1999