The AAT has affirmed a decision of the Tax Practitioners Board refusing to renew an applicant’s tax agent registration.
On 8 October 2010, the Board had approved the applicant’s tax agent registration. It also notified him of possible further education requirements as part of his tax agent registration renewal. On 28 February 2013, the applicant applied for renewal of his tax agent registration; however, the Board required proof that 2 tertiary level units in Australian taxation law had been completed. The Board had allowed the applicant to continue to practice as a tax agent deferring its consideration of his renewal application in anticipation that he would successfully complete the requisite course; however, on 13 February 2014, the Board decided it would not permit the applicant any further time to meet the minimum course requirements.
As at the date of the hearing, the applicant had yet to successfully complete the requisite course. The applicant essentially sought further time in order to complete the minimum course requirements. He sought a decision to defer consideration of his renewal application until the end of 2014.
The Tribunal acknowledged the applicant’s personal circumstances in 2013 saying they “were extreme”. However, it said the only decision capable of review was the Board’s decision to refuse renewal of his tax agent registration. In reviewing that decision, the critical issue was whether the applicant had met the minimum course requirements. As the applicant had not successfully completed a course in Australian taxation law that has been approved by the Board, the Tribunal held he did not meet the combined provisions of s 20.5(1)(b) of the Tax Agent Services Act 2009 (TASA) and item 203(b) of Pt 2 of Sch 2 of the TASA Regs.
(AAT Case [2014] AATA 490, Re Pathiranage and Tax Practitioners Board, AAT, Ref No: 2014/1352, Handley SM, 14 July 2014.)
[LTN 139, 22/7/14]