Iacono v Tax Agents' Board of Victoria [2006] FCA 896

FEDERAL COURT OF AUSTRALIA

Iacono v Tax Agents' Board of Victoria [2006] FCA 896 ADMINISTRATIVE LAW – appeal from decision of Administrative Appeals Tribunal – applicant's registration suspended under s 251K(2) of Income Tax Assessment Act 1936 (Cth) – applicant sought review of decision in Tribunal – Tribunal affirmed decision to suspend registration – period of suspension determined inappropriately in reliance on s 251K(3B) – period to be determined under s 251K(3) – Tribunal alerted to error in application of s 251K(3B) after reasons delivered – Tribunal corrected determination under s 43AA of Administrative Appeals Tribunal Act 1975 (Cth) eliminating reference to s 251K(3B) – whether proper use of s 43AA – whether Tribunal committed jurisdictional error – whether Court should affirm decision notwithstanding jurisdictional error Held: The Tribunal erred in relying upon s 43AA to alter a determination that contained an error of jurisdiction – period of suspension determined under incorrect statutory power – period of sentence remitted to Tribunal for proper determination Administrative Appeals Tribunal Act 1975 (Cth) s 43AA(1), (3), s 44(4), (5) Income Tax Assessment Act 1936 (Cth) s 251K(1), (2), (3), (3B)

Commissioner of Taxation v Zoffanies Pty Ltd (2003) 132 FCR 523 applied Comcare v Moon (2003) 75 ALD 160 followed Morales v Minister for Immigration and Ethnic Affairs (1995) 60 FCR 550 cited Santa Sabina College v Minister for Education (1985) 58 ALR 527 applied BIAGIO GIOVANNI IACONO v TAX AGENTS' BOARD OF VICTORIA No VID 264 of 2006 FINN J MELBOURNE 11 JULY 2006 IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 264 OF 2006

BETWEEN: BIAGIO GIOVANNI IACONO

APPLICANT

AND: TAX AGENTS' BOARD OF VICTORIA

RESPONDENT