Bond Patterson Pty Ltd v Tax Agents' Board of NSW
[2006] FCA 824
•26 JUNE 2006
FEDERAL COURT OF AUSTRALIA
Bond Patterson Pty Ltd v Tax Agents’ Board of NSW [2005] FCA 824
BOND PATTERSON PTY LTD ACN 003 862 904 v TAX AGENTS’ BOARD OF NSW
NSD 2632 OF 2005
TAXATION AND FINANCIAL COUNSELLING PTY LTD ACN 002 568 970 v TAX AGENTS’ BOARD OF NSW
NSD 2634 OF 2005
GRAHAM J
26 JUNE 2006
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
NSD 2632 OF 2005
BETWEEN:
BOND PATTERSON PTY LTD ACN 003 862 904
ApplicantAND:
TAX AGENTS' BOARD OF NSW
RespondentJUDGE:
GRAHAM J
DATE OF ORDER:
26 JUNE 2006
WHERE MADE:
SYDNEY
THE COURT ORDERS THAT:
1.The directions made on 8 June 2006 and the listing of the appeal for hearing on 7 July 2006 be vacated.
2.The applicant file and serve an amended notice of appeal on or before 7 July 2006.
3.The applicant provide a Court Book and a Judge's working copy containing the application to the respondent for re-registration as a tax agent, the decision of the respondent refusing to re-register the applicant as a tax agent, the record before the Administrative Appeals Tribunal including the reasons of Senior Member Kelly of 12 December 2005, the transcript of proceedings before the Tribunal, and such affidavits additional thereto as the applicant may be advised by 9 August 2006.
4.The parties file and serve a concise statement of relevant legal principles in dot point form with reference to the relevant authorities from which the principles have been extracted on or before 9 August 2006.
5.The appeal be fixed for hearing as a one day matter to be heard, with NSD 2634/2005, on Thursday, 24 August 2006.
6.The order made on 16 November 2004 by Senior Member Allen in the Administrative Appeals Tribunal in accordance with section 41(2) of the Administrative Appeals Tribunal Act 1975 staying the operation or implementation of the decision of the respondent under review of 26 August 2004, be lifted as from 7 July 2006.
7.Grant liberty to apply on 24 hours' notice.
8.The applicant pay the respondent's costs of the motion. Such costs may be taxed and shall be payable forthwith.
Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
NSD 2634 OF 2005
BETWEEN:
TAXATION AND FINANCIAL COUNSELLING PTY LTD ACN 002 568 970
ApplicantAND:
TAX AGENTS' BOARD OF NSW
RespondentJUDGE:
GRAHAM J
DATE OF ORDER:
26 JUNE 2006
WHERE MADE:
SYDNEY
THE COURT ORDERS THAT:
1.The directions made on 8 June 2006 and the listing of the appeal for hearing on 7 July 2006 be vacated.
2.The applicant file and serve an amended notice of appeal on or before 7 July 2006.
3.The applicant provide a Court Book and a Judge's working copy containing the application to the respondent for re-registration as a tax agent, the decision of the respondent refusing to re-register the applicant as a tax agent, the record before the Administrative Appeals Tribunal including the reasons of Senior Member Kelly of 12 December 2005, the transcript of proceedings before the Tribunal, and such affidavits additional thereto as the applicant may be advised by 9 August 2006.
4.The parties file and serve a concise statement of relevant legal principles in dot point form with reference to the relevant authorities from which the principles have been extracted on or before 9 August 2006.
5.The appeal be fixed for hearing as a one day matter to be heard, with NSD 2632/2005, on Thursday, 24 August 2006.
6.The order made on 16 November 2004 by Senior Member Allen in the Administrative Appeals Tribunal in accordance with section 41(2) of the Administrative Appeals Tribunal Act 1975 staying the operation or implementation of the decision of the respondent under review of 26 August 2004, be lifted as from 7 July 2006.
7.Grant liberty to apply on 24 hours' notice.
8.The applicant pay the respondent's costs of the motion. Such costs may be taxed and shall be payable forthwith.
Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
NSD 2632 OF 2005
BETWEEN:
BOND PATTERSON PTY LTD ACN 003 862 904
ApplicantAND:
TAX AGENTS' BOARD OF NSW
Respondent
NSD 2634 OF 2005
BETWEEN:
TAXATION AND FINANCIAL COUNSELLING PTY LTD ACN 002 568 970
ApplicantAND:
TAX AGENTS' BOARD OF NSW
Respondent
JUDGE:
GRAHAM
DATE:
26 JUNE 2006
PLACE:
SYDNEY
REASONS FOR JUDGMENT
What is presently before the Court is an application made on behalf of the applicant in each of matters NSD 2632/2005 and NSD 2634/2005 (‘the applicants’) to vacate the hearing date fixed for the appeals in each of those matters presently set down for Friday, 7 July 2006.
Due to misfortune the applicants are no longer represented by the solicitor who was the solicitor on the record when the applications were filed.
The solicitor now on the record for the applicants has invited the Court to note that in each appeal the applicant no longer wishes to rely upon or raise the questions of law identified in subparagraphs 1 and 2 of paragraph 2 of the Notice of Appeal filed 23 December 2005 or either of them.
The appeals relate to decisions of the respondent not to re-register the applicants as tax agents in accordance with ss 251JB and 251JC of the Income Tax Assessment Act 1936 (Cth).
On 16 November 2004 orders were made by Senior Member Allen in the Administrative Appeals Tribunal in accordance with s 41(2) of the Administrative Appeals Tribunal Act 1975 (Cth) (‘the AAT Act’) which had the effect of staying the operation or implementation of the decisions of the respondent refusing to re-register the applicants as tax agents. Under s 43(5C) of the AAT Act the Court is empowered to make orders lifting the stay for which the orders under s 41(2) of the AAT Act provided.
The solicitor for the applicants has informed the Court that if the hearing date presently fixed for the hearing of the two appeals is vacated, as it shortly will be, his clients would submit to orders lifting the stay presently affecting the operation or implementation of the decisions of the respondent dated 27 August 2004 refusing to re-register the applicants as tax agents.
I certify that the preceding six (6) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Graham .
Associate:
Dated: 29 June 2006
Solicitor for the Applicants:
A Chalk of Chalk & Fitzgerald Lawyers
Counsel for the Respondent:
B Skinner
Solicitor for the Respondent:
J Maurer of the Australian Government Solicitor
Date of Hearing:
26 June 2006
Date of Judgment:
26 June 2006
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