Kolya v Tax Practitioners Board [2012] FCA 215

FEDERAL COURT OF AUSTRALIA

Kolya v Tax Practitioners Board [2012] FCA 215 Citation: Kolya v Tax Practitioners Board [2012] FCA 215

Appeal from: Re Kolya and Tax Practitioners Board [2011] AATA 804

Parties: PETER KOLYA v TAX PRACTITIONERS BOARD AND ANOR

File number: ACD 73 of 2011

Judge: FLICK J

Date of judgment: 13 March 2012

Catchwords: ADMINISTRATIVE LAW – the fact finding role of the Administrative Appeals Tribunal – the adequacy of reasons provided – findings on material questions of fact PRACTICE AND PROCEDURE – need to identify a question of law – the jurisdiction of the Court on appeal

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 37, 39, 43, 44 Income Tax Assessment Act 1936 (Cth) Part VIIA, Div 2, s 251K Migration Act 1958 (Cth) s 430 Tax Agent Services Act 2009 (Cth) ss 20-5, 20-15, 20-25, 40-5, 90 Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) Schedule 2, Item 13 Income Tax Regulations 1936 (Cth) reg 156 Federal Court Rules (Cth) O53, r 3 Federal Court Rules 2011 (Cth) r 33.12

Cases cited: Australian Securities and Investments Commission v Saxby Bridge Financial Planning Pty Ltd [2003] FCAFC 244, 33 FCR 290, cited. Birdseye v Australian Securities and Investments Commission [2003] FCAFC 232, 76 ALD 321, cited. Brown v Repatriation Commission (1985) 7 FCR 302, considered. Cameron v Commissioner of Taxation [2011] FCA 1378, cited. Caporale v Commissioner of Taxation [2012] FCA 86, cited. Commissioner of Taxation v Osborne (1990) 26 FCR 63, cited. Condell v Commissioner of Taxation [2007] FCAFC 44, [2007] ATC 4404, cited. De Simone v Federal Commissioner of Taxation [2009] FCAFC 181, 51 AAR 161, cited. Dean v Australian Postal Corporation [2010] FCA 680, 52 AAR 54, cited. Dodds v Comcare Australia (1993) 31 ALD 690, cited. Goodricke v Comcare [2011] FCA 694, 122 ALD 546, cited. Hughes and Vale Proprietary Limited v State of New South Wales (No 2) (1955) 93 CLR 127, considered. Kenso Marketing (M) SDN BHD v Chief Executive Officer of Customs [2011] FCAFC 26, cited. Kolya and Tax Practitioners Board, Re [2011] AATA 804, affirmed. Kowalski v Military Rehabilitation and Compensation Commission [2010] FCAFC 10, cited. Minister for Immigration and Multicultural Affairs v Yusuf [2001] HCA 30, 206 CLR 323, cited. Pleno v Tax Practitioners Board [2010] FCA 1196, cited. Rana v Military Rehabilitation and Compensation Commission [2011] FCAFC 80, 55 AAR 300, cited. Repatriation Commission v Cotton [2006] FCA 1523, 93 ALD 118, cited. Secretary, Department of Education, Employment and Workplace Relations v Ergin [2010] FCA 1438, 119 ALD 155, cited. Secretary, Department of Family and Community Services v Verney [2000] FCA 570, 60 ALD 737, cited. Selway v Minister for Infrastructure, Transport, Regional Development and Local Government [2011] FCA 43, 120 ALD 40, cited. Stasos v Tax Agents' Board (1990) 21 ALD 437, cited. Su and Tax Agents' Board (SA), Re (1982) 82 ATC 4284, considered. Sullivan v Department of Transport (1978) 20 ALR 323; 1 ALD 383, considered. Toohey v Tax Agents' Board of Victoria [2007] FCA 431, 171 FCR 291, cited.