An applicant has been unsuccessful before the AAT in seeking to overturn the decision of the Tax Practitioners Board (TPB) refusing his application to be registered as a tax agent.
The applicant provided he would be content for his registration to be made conditional upon him being permitted only to prepare individual tax returns, including rental properties, capital gains and sole traders (excluding company or trust returns). The TPB rejected the individual’s application on the basis that he had not met the requirements prescribed by the regulations relating to qualifications and therefore was not eligible for registration as a tax agent (s 20-5(1)(b) of the Tax Agent Services Act 2009). At issue before the AAT, was whether the applicant’s degree in a discipline, other than accountancy, was relevant to the tax agent services to which his application related. The applicant’s case was that he satisfied Item 202 in Pt 2 of Sch 2 to the Tax Agent Services Regulations 2009.
The Tribunal affirmed the Board’s decision. It was of the view the applicant’s university degree in the humanities which had a strong emphasis on the study of religion was not relevant to the tax agent services to which his application related. It said Item 202 refers to a degree or award “that is relevant to the tax agent services to which the application relates” and requires a judgment to be made about the overall nature of the degree or award. Accordingly, it was also of the view the applicant’s completion of the subjects, Income Taxation Law & Practice and Accounting 1, as part of the degree could not satisfy it that the degree was relevant in the manner specified in Item 202.
(AAT Case [2014] AATA 112, Re Ayles and Tax Practitioners Board, AAT, Ref No: 2013/1835, Hack DP, 28 February 2014.)
[LTN 42, 3/3/14]
Appeal to Federal Court
The applicant has appealed to the Federal Court against the decision in AAT Case [2014] AATA 112, Re Ayles and Tax Practitioners Board. The AAT had refused to overturn the decision of the Tax Practitioners Board (TPB) in refusing his application to be registered as a tax agent on the basis that he had not met the requirements prescribed by the regulations relating to qualifications. The Tribunal had affirmed the Board’s decision that the applicant’s university degree in the humanities which had a strong emphasis on the study of religion was not relevant to the tax agent services to which his application related.
[LTN 56, 24/3/14]