Shaheed v Tax Agents’ Board of New South Wales [2008] FCA 703

FEDERAL COURT OF AUSTRALIA

Shaheed v Tax Agents' Board of New South Wales [2008] FCA 703

ADMINISTRATIVE LAW – appeal from Administrative Appeals Tribunal – meaning of "fit and proper person to prepare tax returns" – whether Tribunal misconstrued meaning of "fit and proper" – whether Tribunal failed to have regard to the test in Briginshaw v Briginshaw (1938) 60 CLR 336 – whether the Tribunal took into account irrelevant considerations – whether decision of Tribunal otherwise unreasonable. Held: (1) The appellant did not demonstrate any error in the approach of the Tribunal Administrative Appeals Tribunal Act 1975 (Cth) s 44 Administrative Decisions (Judicial Review) Act 1977 (Cth) Judiciary Act 1903 (Cth) s 39B Income Tax Assessment Act 1936 (Cth) ss 251JC, 251N Aged Care Standards and Accreditation Agency Ltd v Kenna Investments Pty Ltd (2004) 138 FCR 428 referred to Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 discussed Briginshaw v Briginshaw (1938) 60 CLR 336 discussed Davies v Australian Securities Commission (1995) 131 ALR 295 discussed Kazacos v Migration Agents Registration Authority [2007] FCA 1573 referred to Minister Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 referred to Re Su and the Tax Agents' Board of South Australia (1982) 13 ATR 192 discussed Toohey v Tax Agents' Board of Victoria [2007] FCA 431 discussed MOHAMMED SHAHEED v TAX AGENTS' BOARD OF NEW SOUTH WALES NSD 2273 OF 2006 MOHAMMED SHAHEED v TAX AGENTS' BOARD OF NEW SOUTH WALES NSD 1956 OF 2007

ALLSOP J

23 MAY 2008

SYDNEY IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 2273 OF 2006

BETWEEN: MOHAMMED SHAHEED

Applicant

AND: TAX AGENTS' BOARD OF NEW SOUTH WALES

Respondent

JUDGE: ALLSOP J

DATE OF ORDER: 23 MAY 2008

WHERE MADE: SYDNEY