Frugtniet v Tax Practitioners Board [2015] FCA 1066

FEDERAL COURT OF AUSTRALIA

Frugtniet v Tax Practitioners Board [2015] FCA 1066 Citation: Frugtniet v Tax Practitioners Board [2015] FCA 1066

Appeal from: Rudy Frugtniet v Tax Practitioners Board [2014] AATA 766

Parties: RUDY NOEL FRUGTNIET v TAX PRACTITIONERS BOARD

File number: VID 707 of 2014

Judge: JESSUP J

Date of judgment: 1 October 2015

Catchwords: ADMINISTRATIVE LAW – Appeal from a decision of the Administrative Appeals Tribunal that affirmed the termination of the applicant's registration as a tax agent and precluded him from applying for registration for a period of 5 years – Apprehended bias – Natural justice – Apprehension of bias found arising out of a similarly constituted Tribunal having made adverse findings about the applicant in a previous proceeding where connected factual circumstances arose – Applicant found not to have waived his right to object to the constitution of the Tribunal by participating in the hearing on the merits after objection rejected by the Member

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Income Tax Assessment Act 1936 (Cth) ss 251BC(1), 251J(3) Judiciary Act 1903 (Cth) s 39B Tax Agent Services Act 2009 (Cth) ss 20-5(1), 20-15, 40-5(1), 60-95, 60-125, 60-195, 90-1(1) Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) s 24

Cases cited: Briginshaw v Briginshaw (1938) 60 CLR 336 Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 Ebner v Official Trustee in Bankruptcy (2000) 205 CLR 337 Director-General of Social Services v Chaney (1980) 31 ALR 571 Frugtniet v Board of Examiners [2002] VSC 140 Frugtniet v Board of Examiners [2005] VSC 332 Michael Wilson & Partners Ltd v Nicholls (2011) 244 CLR 427 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24