Clifford and Tax Practitioners Board

[2023] AATA 527

Clifford and Tax Practitioners Board [2023] AATA 527 (29 March 2023)

Division:TAXATION AND COMMERCIAL DIVISION

File Number(s):      2022/7220

Re:Jennifer Clifford

APPLICANT

AndTax Practitioners Board

RESPONDENT

INTERLOCUTORY DECISION

Tribunal:Deputy President B W Rayment OAM KC

Date:29 March 2023

Place:Sydney

Pursuant to section 41 of the Administrative Appeals Tribunal Act 1975 (Cth), the Tribunal orders the decision made by respondent to terminate the applicant’s registration as a tax agent under the Tax Services Act 2009 be stayed until the hearing and determination of the review or further order of the Tribunal upon the condition that the applicant will not accept instructions from any new clients.

.................................[SGD].......................................

Deputy President B W Rayment OAM KC

CATCHWORDS

PRACTICE AND PROCEDURE – request for stay order – interests of clients – stay order granted

LEGISLATION

Administrative Appeals Tribunal Act 1975 (Cth)

Tax Services Act 2009 (Cth)

REASONS FOR INTERLOCUTORY DECISION

Deputy President B W Rayment OAM KC

29 March 2023

1. The Tribunal has considered the submissions made by the respondent and those made by the applicant on the question of the making of a stay order pending the hearing of these proceedings fixed for 7 July, with the possibility of it being moved to a May date in order to ensure that it is heard very expeditiously.

2. Mainly In the interests of the various clients whose documents are late and cannot be lodged by the applicant unless a stay is ordered, the Tribunal has decided that the orders of the respondent ought to be stayed until the hearing and determination of the proceedings or further order of the Tribunal on the condition that the applicant should not accept any new clients.

3. Therefore, pursuant to section 41 of the Administrative Appeals Tribunal Act 1975, the Tribunal orders that the decision made by the respondent to terminate the applicant’s registration as a tax agent under the Tax Services Act 2009 be stayed until the hearing and determination of the review or further order of the Tribunal upon the condition that the applicant will not accept instructions from any new clients.

I certify that the preceding 3 (three) paragraphs are a true copy of the reasons for the decision herein of Deputy President B W Rayment OAM KC

....................................[SGD]....................................

Associate

Dated: 29 March 2023

Date final submissions received:	17 March 2023
Applicant:	In person
Respondent:	In person