Christou v The Tax Agents' Board of Western Australia [2008] FCA 1625

FEDERAL COURT OF AUSTRALIA

Christou v The Tax Agents' Board of Western Australia [2008] FCA1625 PRACTICE AND PROCEDURE - Extension of time to file and serve notice of appeal - applicant had been convicted of serious tax offence - Tax Board and Tribunal exercised discretion under s 251K(2) of the Income Tax Administration Act and s 43(1) Administration Appeals Tribunal Act to cancel applicant's registration as he was an unfit and improper person to be registered - Tribunal had considered reasons complained of by the applicant - additional circumstances that he failed to lodge tax returns aggravated the decision - finding that the applicant was an unfit and improper person sufficient basis to exercise its discretion - no mitigating circumstances – no prospect of success.

Administrative Appeals Tribunal Act 1975 (Cth), ss 44(1), 44(2A), 43(1) Administrative Decisions (Judicial Review) Act 1977 (Cth), s 11 Federal Court Rules 1976 (Cth), O 53 r 7 Income Tax Assessment Act 1936 (Cth), ss 161, 251K, 251BC(1)(e), 165A, 166, 170, 175A Taxation Administration Act 1953 (Cth), Part IVC Birdseye v Australian Securities and Investments Commission (2003) 76 ALD 321 cited BTR plc v Westinghouse Brake and Signal Co (Aust) Ltd (1992) 34 FCR 246 cited Comcare v Etheridge (2006) 149 FCR 522 cited Dent v Australian Electoral Commissioner [2008] FCAFC 111 cited Gallo v Dawson (1990) 64 ALJR 458 cited HBF Health Funds Inc v Minister for Health and Aging (2006) 149 FCR 291 cited Hill v Repatriation Commission (2005) 218 ALR 251 cited Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 cited Peczalski v Comcare (1999) 58 ALD 697 cited Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 97ALD 593 cited TelePacific Pty Ltd v Commissioner of Taxation (2005) 218 ALR 85 cited NICK CHRISTOU v THE TAX AGENTS' BOARD OF WESTERN AUSTRALIA