Kishore v Tax Practitioners Board [2016] FCA 1328

FEDERAL COURT OF AUSTRALIA

Kishore v Tax Practitioners Board [2016] FCA 1328 File number: NSD 1887 of 2016

Judge: ROBERTSON J

Date of judgment: 10 November 2016

Catchwords: ADMINISTRATIVE LAW – whether appeal lay to the Federal Court of Australia under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) from an answer by the Tribunal to a threshold question as to the scope of a statutory provision – whether that answer was a decision of the Tribunal which constituted the effective decision or determination of the application for review – whether Director-General of Social Services v Chaney [1980] FCA 87; 47 FLR 80 distinguishable

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 43, 44 Tax Agent Services Act 2009 (Cth) s 30-10

Cases cited: Australian Broadcasting Tribunal v Bond [1990] HCA 33; 170 CLR 321 Australian Postal Corporation v Forgie [2003] FCAFC 223; 130 FCR 279 Australian Postal Corporation v Sinnaiah [2013] FCAFC 98; 213 FCR 449 Australian Securities and Investments Commission v PTLZ [2008] FCAFC 164; 48 AAR 559 Commissioner of Taxation v Cancer and Bowel Research Association [2013] FCAFC 140; 305 ALR 534 Director-General of Social Services v Chaney [1980] FCA 87; 47 FLR 80 Geographical Indications Committee v The Honourable Justice O'Connor [2000] FCA 1877; 64 ALD 325 Irwin v Military Rehabilitation & Compensation Commission [2009] FCAFC 33; 174 FCR 574 Kowalski v Repatriation Commission [2009] FCAFC 107; 259 ALR 444 Lucas v Commissioner of Taxation [2015] FCA 598; 66 AAR 381 Luck v Chief Executive Officer of Centrelink (No 2) [2015] FCAFC 112; 67 AAR 399 Rana v Repatriation Commission [2011] FCAFC 123; 196 FCR 137