Bell and Tax Practitioners Board

This matter concerned an appeal by Mr Bell against a decision by the Tax Practitioners Board to cancel his registration as a tax agent. The dispute arose from Mr Bell's significant personal tax debt and the absence of a payment plan with the Australian Taxation Office. The appeal was heard by Deputy President Bernard J McCabe of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether the cancellation of Mr Bell's registration as a tax agent was the appropriate sanction in light of his personal financial circumstances, notwithstanding that there were no other concerns raised regarding the conduct of his tax practice. The Tribunal was required to consider the proportionality of the sanction imposed by the Board.

Deputy President McCabe reasoned that while Mr Bell's conduct in relation to his personal tax affairs was a serious matter, the cancellation of his registration was the preferable alternative in the circumstances. However, to provide Mr Bell with an opportunity to rectify his situation, the deregistration was deferred until 30 July 2020. This would allow him time to negotiate an arrangement with the ATO and potentially reapply for registration, and to make interim arrangements for his practice. The Tribunal affirmed the reviewable decision of the Tax Practitioners Board.