In a decision handed down on Tue 6.11.2012, the AAT has rejected an applicant’s application for registration as an individual tax agent.
The applicant in this case applied for review of a decision of the Tax Practitioners Board to reject her application for registration as an individual tax agent under the Tax Agent Services Act 2009 (the TAS Act). On 5 March 2012, the applicant applied to the Board for registration as a tax agent and provided documentation supporting her application. At a meeting on 4 April 2012, the Board decided to reject her application and later wrote to her notifying her that she was not eligible for registration as a tax agent, and that her application had been rejected. The stated reasons were that the Board was not satisfied, first, that the applicant had met “the prescribed requirements relating to qualifications and relevant experience for registration as a tax agent under the Tax Agent Services Regulations 2009” and, second, that the applicant was a fit and proper person within the meaning of the TAS Act “to meet the eligibility requirements for registration as a tax agent under paragraph 20-5(1)(a)” of that Act. The applicant applied to the Tribunal for a review of the Board’s decision.
The Tribunal noted that the applicant had previously lodged 5 separate applications for registration as a tax agent with the former Tax Agents’ Board of Queensland, under the now repealed s 251JA of the ITAA 1936. Those applications were all rejected.
The AAT said it was not satisfied from the evidence presented that the applicant satisfied the “relevant experience” requirement in Item 201(d) of Sch 2 of the TAS Regulations. It said there was no evidence she has worked under the supervision and control of a registered tax agent. The AAT therefore affirmed the decision of the Board to reject her application for registration.
(AAT Case [2012] AATA 772, Re Modini and Tax Practitioners Board, AAT, Handley DP, AAT Ref: 2012/2113, 6 November 2012.)
[LTN 215, 6/11]