Delis v Tax Practitioners' Board [2016] FCA 570

FEDERAL COURT OF AUSTRALIA

Delis v Tax Practitioners' Board [2016] FCA 570 Appeal from: Delis and Tax Practitioners' Board [2015] AATA 820

File number: VID 797 of 2015

Judge: DAVIES J

Date of judgment: 24 May 2016

Catchwords: ADMINISTRATIVE LAW – appeal from decision of Administrative Appeals Tribunal – application for renewal of registration as tax agent – whether first applicant was a fit and proper person – relevant considerations – where failure to comply with taxation laws – where Commissioner of Taxation had remitted penalties and interest – where applicant gave evidence of ill-health – Tax Agent Services Act 2009 s 20-5 ADMINISTRATIVE LAW – appeal from decision of Administrative Appeals Tribunal – application for renewal of registration as tax agent – whether first applicant was a fit and proper person – procedural fairness – where applicant gave evidence of ill-health – whether obligation to request additional evidence –Tax Agent Services Act 2009 s 20-5

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Federal Court Rules 2011 (Cth) r 33.12(2) Tax Agent Services Act 2009 (Cth) ss 20-5, 20-15, 30-10(2)

Cases cited: Australian Securities and Investments Commission v Saxby Bridge Financial Planning Pty Ltd (2003) 133 FCR 290; [2003] FCAFC 244 Haritos v Commissioner of Taxation (2015) 233 FCR 315; [2015] FCAFC 92 Osland v Secretary, Department of Justice (No 2) (2010) 241 CLR 320; [2010] HCA 24 Toohey v Tax Agents' Board of Victoria (2007) 171 FCR 291; [2007] FCA 431