Tax Agents' Board of New South Wales v Aqabani [2005] FCA 383

FEDERAL COURT OF AUSTRALIA

Tax Agents' Board of New South Wales v Aqabani [2005] FCA 383

ADMINISTRATIVE LAW – Whether applicant for registration as a tax agent satisfied the requirements of clause 156(1)(a) of the Income Tax Regulations – Whether upon review of the Tax Agents' Board decision not to approve the application for registration the Administrative Appeals Tribunal failed to take into account issued guidelines – Whether such failure would constitute an error of law – Whether the Tribunal erred in its construction of the guidelines – Whether the Tribunal ignored the guidelines in reaching its decision and if that constitutes error of law – Whether the Tribunal erred in failing to take into account a relevant consideration, being the policy adopted to govern the decision-maker's discretionary power.

Income Tax Assessment Act 1936, s 251J, s 251BC Income Tax Regulations, cl 156(1)(a), Administrative Appeals Tribunal Act 1975, s 43(1)

Drake v Minister for Immigration and Ethnic Affairs (1979) 24 ALR 577 ("Drake") at 590 – referred to. Nikac & ors v Minister for Immigration, Local Government and Ethnic Affairs (1988) 16 ALD 611 – referred to. Al Mughrabi and Secretary Department of Immigration and Multicultural Affairs [1999] AATA 164 – cited. BHP Direct Reduced Iron Pty Ltd v Chief Executive Officer, Australian Customs Service [1998] FCA 1346 – cited. TAX AGENTS' BOARD OF NEW SOUTH WALES V DEEB AQABANI NSD 1669 OF 2004 HILL J 8 APRIL 2005 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 1669 of 2004

BETWEEN: TAX AGENTS' BOARD OF NEW SOUTH WALES

APPLICANT

AND: DEEB AQABANI

RESPONDENT

JUDGE: HILL J

DATE OF ORDER: 8 APRIL 2005

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application be dismissed. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.