On 15 May 2019, the High Court held that the AAT was NOT entitled, when reviewing an ASIC decision, to take into account, ‘spent’ crimes, that ASIC was prevented from considering, in the decision that the AAT was reviewing. This case confirms a well understood basis, on which the AAT operates, including in tax appeals.
By way of background, the Appellant: Rudy Noel Frugtniet has had a very ‘fraught’ history, over a long time, according to a 2011 Age article, reproduced in this Tax Technical article. These difficulties appear to have continued, with suspension of his registration as a tax agent (see the related Tax Technical article) and the banning order, the subject of this appeal, which had been issued by ASIC.
See below, for the High Court’s summary of its judgement.