Mahaffy v Administrative Appeals Tribunal [2015] FCA 251

FEDERAL COURT OF AUSTRALIA

Mahaffy v Administrative Appeals Tribunal [2015] FCA 251 Citation: Mahaffy v Administrative Appeals Tribunal [2015] FCA 251

Parties: DAVID B MAHAFFY v ADMINISTRATIVE APPEALS TRIBUNAL AND ANOR

File number(s): NSD 1356 of 2014

Judge(s): WIGNEY J

Date of judgment: 17 February 2015

Catchwords: TAXATION – Tax agents – Where the Tax Practitioners Board decided to reject an application for a renewal of registration as a tax agent – Application to the Administrative Appeals Tribunal for a review of the Tax Practitioners Board's decision – Where the Administrative Appeals Tribunal granted a stay of the Tax Practitioners Board's decision pending review of the Tax Practitioners Board's decision – Where the Deputy President of the Administrative Appeals Tribunal decided to revoke the stay PRACTICE AND PROCEDURE – Appeal – Appeal from the Administrative Appeals Tribunal – Interlocutory decision – Whether decision by the Administrative Appeals Tribunal to revoke the stay of the Administrative Appeals Tribunal's decision is an appealable decision – Whether appeal is competent under s 44(1) of the Administrative Appeals Tribunal Act 1975 (Cth)

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), ss 44, 44(1) Tax Agent Services Act 2009 (Cth)

Cases cited: Croker v Secretary, Department of Employment and Workplace Relations [2006] FCA 1257 Director-General of Social Services v Chaney (1980) 3 ALD 161 Frugtniet v Tax Practitioners Board (2013) 136 ALD 324 Nelson v Commissioner of Taxation [2014] FCAFC 163