Clifford v Tax Practitioners Board [2023] FCA 1256

Federal Court of Australia

Clifford v Tax Practitioners Board [2023] FCA 1256 File number: QUD 341 of 2023

Judgment of: LOGAN J

Date of judgment: 18 August 2023

Catchwords: TAXATION – application for interlocutory relief to stay a decision by the Administrative Appeals Tribunal (Tribunal) to terminate the applicant's registration as a tax agent and prohibit the applicant from applying for registration as a tax agent for 18 months – where immediately prior to the Tribunal's decision there was a stay in force pending the hearing and determination of the applicant's review application – where s 43(5C) of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) provides that where the Tribunal has made an order staying the decision under review and the order was in force immediately before the decision given by the Tribunal under review, then the operation of the Tribunal's decision is stayed until the end of the appeal period or until any under s 44 of the AAT Act appeal is determined by the Federal Court of Australia – consequentially the Court need not determine the interlocutory application by reason of the operation of s 43(5C) of the AAT Act – application dismissed PROFESSIONS AND TRADES – Taxation Agent – application for interlocutory relief to stay a decision by the Tribunal to terminate the applicant's registration as a tax agent and prohibit the applicant from applying for registration as a tax agent for 18 months – where immediately prior to the Tribunal's decision there was a stay in force pending the hearing and determination of the applicant's review application – where s 43(5C) of the AAT Act provides that where the Tribunal has made an order staying the decision under review and the order was in force immediately before the decision given by the Tribunal under review, then the operation of the Tribunal's decision is stayed until the end of the appeal period or until any under s 44 of the AAT Act appeal is determined by the Federal Court of Australia – consequentially the Court need not determine the interlocutory application by reason of the operation of s 43(5C) of the AAT Act – application dismissed ADMINISTRATIVE LAW – Administrative Appeals Tribunal – appeal under s 44 of the AAT Act from decision of Tribunal – stay application of decision of Tribunal - application for interlocutory relief to stay a decision by the Tribunal to terminate the applicant's registration as a tax agent and prohibit the applicant from applying for registration as a tax agent for 18 months – where immediately prior to the Tribunal's decision there was a stay in force pending the hearing and determination of the applicant's review application – where s 43(5C) of the AAT Act provides that where the Tribunal has made an order staying the decision under review and the order was in force immediately before the decision given by the Tribunal under review, then the operation of the Tribunal's decision is stayed until the end of the appeal period or until any under s 44 of the AAT Act appeal is determined by the Federal Court of Australia – consequentially the Court need not determine the interlocutory application by reason of the operation of s 43(5C) of the AAT Act – application dismissed