The AAT has made an order staying a decision not to renew a tax agent’s registration.
In December 2013, the Tax Practitioners Board (TPB) decided not to renew the applicant’s registration as a tax agent on the basis that she was not considered to be a “fit and proper person”. This was based on ATO audits in 2013 of the applicant’s files, which resulted in adjustments totalling about $391,000 to 20 income tax returns lodged by the applicant (approximately 1.3% of the applicant’s practice), and complaints that the applicant had accessed records via the Tax Agent Portal without authorisation.
The applicant applied to the AAT for a stay of the TPB’s decision, pending a review of the decision.
The AAT noted that relevant factors to take into account in deciding whether a stay should be granted included the public interest and the consequences for the applicant if a stay was refused. The AAT then concluded that although the public interest militated in favour of a stay being refused, this was outweighed by the consequences for the applicant if a stay was refused. The evidence showed that if the applicant were to lose her registration as a tax agent before the AAT reviewed the merits of her case, she could lose her home and business. Accordingly, the AAT ordered that the TPB’s decision be stayed, subject to a condition that the applicant not provide any tax agent services to new clients.
(AAT Case [2014] AATA 87, Re Burnett and Tax Practitioners Board, AAT, Ref No 2014/0136, Bean DP, 24 February 2014.)
[LTN 41, 3/3/14]