The Victorian Civil and Administrative Tribunal has handed down a 3-year suspension of a barrister’s practising certificate following a finding that he was guilty of professional misconduct within the meaning of s 4.4.3(1)(b) of the Legal Profession Act2004 (Vic) for engaging in conduct that justified a finding that he was not a fit and proper person to engage in legal practice.
The barrister was charged with professional misconduct under the Act following:
- his conviction in 2004 for failing to lodge an income tax return for the financial year ended 30 June 2001;
- him becoming an insolvent under administration pursuant to an insolvency agreement under Pt X of the Bankruptcy Act 1966, namely:
▪ his failure to disclose on time income he earned in professional practice as a barrister for the financial years 1 July 1996 to 30 June 2004;
▪ his failure to make provision for and to pay on time income tax on income he earned in professional practice as a barrister for the financial years 1 July 1996 to 30 June 2005;
▪ his failure to make provision for and to pay provisional tax in respect of financial years 1 July 1998 to 30 June 2000; and
▪ his failure to disclose, to make provision for and to pay GST on payments he received from 1 July 2000 to 30 June 2005 in professional practice as a barrister;
- his failure to lodge BASs on time for the quarters 30 June 2006, 30 September 2006, 31 December 2006 and 31 March 2007.
The Tribunal concluded that “a reprimand and substantial suspension of the Respondent’s practising certificate” was warranted, together with an additional condition, as recommended, attaching to his practising certificate ie that, while he continues to hold a practising certificate, the barrister is to inform the Commissioner of Taxation in writing of any failure after 28 March 2012 to comply with his taxation obligations within 7 days of any such failure. The Tribunal set the period of suspension at 3 years.
(Legal Services Commissioner v Stirling (Legal Practice) [2012] VCAT 347, Victorian Civil and Administrative Tribunal, Vice President Judge Jenkins, Members Mr P Shattock and Ms H Campbell, 28 March 2012.)
[LTN 75, 20/4]
[2012] VCAT 347 Scope Note – Matthew James Stirling
Plea of guilty to charges of professional misconduct; and unsatisfactory professional conduct, Failure to lodge returns for income tax (for 8 years), BAS (for 5 years) or pay tax (for 9 years); No extenuating circumstances; Lavish lifestyle; Returns filed following action by DCT; Practitioner entered into two Personal Insolvency Agreements; prolonged failure to cooperate with investigation of LSC; election not to give evidence, continuing failure to file returns and pay current tax liability on time; some delay; substantial repayment of original tax debt; Good character references; Practitioner reprimanded; Practising certificate suspended for 3 years.