Clifford v Tax Practitioners Board (No 2) [2024] FCA 557

Federal Court of Australia

Clifford v Tax Practitioners Board (No 2) [2024] FCA 557 File number(s): QUD 341 of 2023

Judgment of: HORAN J

Date of judgment: 24 May 2024

Catchwords: ADMINISTRATIVE LAW – registered tax agents – appeal from decision of the Administrative Appeals Tribunal affirming decision of Tax Practitioners Board to terminate the applicant's registration as registered tax agent – termination of registration under s 40-5(1) of the Tax Agent Services Act 2009 (Cth) for ceasing to meet tax practitioner registration requirements – where Board and Tribunal found that the applicant had breached the Code of Professional Conduct and was not a "fit and proper person" – where applicant prohibited from reapplying for registration as a tax agent for 18 months – whether Tribunal was legally required to consider alternative lesser sanctions under Subdiv 30-B when exercising discretion to terminate registration under s 40-5(1) – whether Tribunal failed to consider circumstances that the applicant was winding down her practice and prejudice to her existing clients caused by termination of registration – no error established in Tribunal's reasons – appeal dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 37, 41, 42A, 43(5C), 44 Income Tax Assessment Act 1936 (Cth) Pt VIIA Tax Agent Services Act 2009 (Cth) ss 2-5, 20-5, 20-15, 30-10, 30-15, 30-20, 30-30, 40-5, 40-20, 40-25 44, 60-95, 60-12, 90-15

Cases cited: Applicant WAEE v Minister for Immigration and Multicultural and Indigenous Affairs (2003) 236 FCR 593 Clifford v Tax Practitioners Board [2023] FCA 1256 Clifford and Tax Practitioners Board [2023] AATA 2068 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Kuswardana v Minister for Immigration and Ethnic Affairs (1981) 35 ALR 186 Logic Accountants & Tax Professionals Pty Ltd v Tax Practitioners Board [2022] FCA 830 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 Schmuel and Tax Practitioners Board [2019] AATA 2168 Stasos v Tax Agents' Board [1990] FCA 379; 21 ALD 437 Su v Tax Agents' Board of South Australia (1982) 61 FLR 1 Transport Accident Commission v Bausch [1998] 4 VR 249