Phillip Same Accountants Pty Ltd v Tax Practitioners Board [2011] FCA 36

FEDERAL COURT OF AUSTRALIA

Phillip Same Accountants Pty Ltd v Tax Practitioners Board [2011] FCA 36 Citation: Phillip Same Accountants Pty Ltd v Tax Practitioners Board [2011] FCA 36

Appeal from: Phillip Same Accountants Pty Ltd v Tax Practitioners Board [2010] AATA 439

Parties: PHILLIP SAME ACCOUNTANTS PTY LTD v TAX PRACTITIONERS BOARD

File number: VID 539 of 2010

Judge: MIDDLETON J

Date of judgment: 1 February 2011

Catchwords: ADMINISTRATIVE LAW – appeal from decision of Administrative Appeals Tribunal – where applicant's application for re-registration as a registered tax agent refused under s 251JC of the Income Tax Assessment Act 1936 (Cth) – where Tribunal correctly applied the test under s 251JC – where Tribunal correctly evaluated evidence when considering whether tax agent was a fit and proper person

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Administrative Appeals Tribunal Act 1975 (Cth) Income Tax Assessment Act 1936 (Cth) Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (Cth)

Cases cited: Australian Broadcasting Tribunal v Bond [1990] 170 CLR 321 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 Tax Agents' Board v Bray (2004) 58 ATR 118 TNT Skypak International (Aust) Pty Ltd v Federal Commissioner of Taxation (1988) 82 ALR 175 Toohey v Tax Agents' Board of Victoria (2007) 67 ATR 522 Toohey v Tax Agents' Board of Victoria (No 2) [2008] FCA 1796