Borella and Tax Practitioners Board

The Administrative Appeals Tribunal (AAT) considered the case of Borella and the Tax Practitioners Board (TPB). The dispute concerned the TPB's decision to terminate Mr Borella's registration as a tax agent and to preclude him from applying for registration for a period of two years. This decision was based on findings that Mr Borella had breached the Code of Professional Conduct set out in the *Tax Agents Services Act 2009* (Cth).

The primary legal issues before the Tribunal were whether Mr Borella had complied with taxation laws in the conduct of his personal affairs, whether he was a fit and proper person to be a registered tax agent, and whether the TPB's decision to terminate his registration and impose a two-year preclusion period was justified. The Tribunal was required to assess the seriousness of Mr Borella's conduct, including repeated breaches of his personal tax obligations and his failure to respond to an investigation notice from the TPB, despite being afforded multiple opportunities to rectify his conduct.

The Tribunal affirmed the TPB's decision, finding that Mr Borella's repeated breaches of his personal tax obligations demonstrated a lack of compliance with taxation laws. It further found that his failure to engage with the TPB's investigation and his overall conduct indicated that he was not a fit and proper person to be a registered tax agent. The Tribunal concluded that Mr Borella's behaviour was reckless and that the TPB had acted appropriately in terminating his registration and imposing the two-year preclusion period, as this reflected the seriousness of his non-compliance and the need to maintain the integrity of the tax agent profession.