Kishore v Tax Practitioners Board [2016] FCA 1328

Kishore v Tax Practitioners Board [2016] FCA 1328

The Tribunal had not completed its review of the Tax Practitioners Board's decision to terminate the applicant's tax agent registration and had not affirmed, varied or set aside that decision under s 43 of the Administrative Appeals Tribunal Act 1975 (Cth). Its answer that the conduct was capable of breaching s 30-10(1) of the Tax Agent Services Act 2009 (Cth) was only a step along the way and did not constitute the effective decision or determination of the application for review, nor a decision in a separate part of the proceeding. Accordingly, no appeal presently lay under s 44(1) and the appeal was incompetent.

Jurisdiction
Australia
Judgment Date
09 November 2016
Procedural Posture
Appeal Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth) From an Administrative Appeals Tribunal Decision / Respondent's Objection to Competency of the Appeal
Outcome
Appeal dismissed as incompetent.
Legal Topics
['competency of Appeal From Administrative Appeals Tribunal' 'appeal on a Question of Law' 'threshold or Preliminary Questions' 'tax Agent Registration' 'code of Professional Conduct']
['administrative Law'] ['competency of Appeal From Administrative Appeals Tribunal' 'appeal on a Question of Law' 'threshold or Preliminary Questions' 'tax Agent Registration' 'code of Professional Conduct']

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Procedural Posture

Appeal Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth) From an Administrative Appeals Tribunal Decision / Respondent's Objection to Competency of the Appeal

Legal Issues

  1. 1 ["Whether an appeal lay to the Federal Court under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) from the Tribunal's answer to a threshold question about the scope of s 30-10(1) of the Tax Agent Services Act 2009 (Cth)." "Whether the Tribunal's answer constituted the effective decision or determination of the application for review, or an independent decision in a separate part of the proceeding."]

Ratio Decidendi

The Tribunal had not completed its review of the Tax Practitioners Board's decision to terminate the applicant's tax agent registration and had not affirmed, varied or set aside that decision under s 43 of the Administrative Appeals Tribunal Act 1975 (Cth). Its answer that the conduct was capable of breaching s 30-10(1) of the Tax Agent Services Act 2009 (Cth) was only a step along the way and did not constitute the effective decision or determination of the application for review, nor a decision in a separate part of the proceeding. Accordingly, no appeal presently lay under s 44(1) and the appeal was incompetent.

Court Disposition

Appeal dismissed as incompetent.

Orders

  • ['The appeal filed on 28 October 2016 from the decision of the Administrative Appeals Tribunal dated 30 September 2016 is dismissed as incompetent.' "The appellant pay the respondent's costs, as agreed or taxed."]