Incollingo v Tax Practitioners Board [2023] FCA 878

Federal Court of Australia Incollingo v Tax Practitioners Board [2023] FCA 878 File number: NSD 1354 of 2021

Judgment of: BROMWICH J

Date of judgment: 1 August 2023

Catchwords: TAXATION – where a registered tax agent seeks judicial review of investigation and sanction decisions made by the respondent and related decisions – where cross-examination evidence in prior proceedings in the Court protected by a certificate under s 128 of the Evidence Act 1995 (Cth) was used by an investigating body – whether use of the protected evidence resulted in an improper exercise of power in making the decision to investigate the applicant – whether the decision to sanction the tax agent was tainted by the protected evidence – whether there was any breach of the rules of natural justice and procedural fairness – held: application dismissed with costs

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) s 5(1)(a), s 5(1)(e) Evidence Act 1995 (Cth) ss 5, 121(2), 122(5)(c), 128, 128(3), 128(5), 128(7), 128(7)(b), 128A(8), 131B, 157 and 178(6) Extradition Act 1988 (Cth) Extradition (Foreign States) Act 1966 (Cth) (repealed) Extradition (Repeal and Consequential Provisions) Act 1988 (Cth) s 3 Income Tax Assessment Act 1936 (Cth) s 264 (repealed) Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Pt IVC Tax Agent Services Act 2009 (Cth) Pts 2, 3, 4, 5, 6, 7, Subdivs 60-B, 60-D, 60-E, ss 2-5, 30-10(1), 30-10(11) 60-15, 60-20, 60-85, 60-95, 60-105(1), 60-110, 60-115, 60-125, 60-125(2), 60-125(3), 70-30(1)(b) Evidence Act 1995 (NSW) ss 16, 129 and 130 Motor Accidents Compensation Act 1999 (NSW)