Crocker and Tax Practitioners Board

This matter concerned an application for registration as a tax agent by Mark Crocker, who sought registration with the Tax Practitioners Board. The dispute arose because Mr Crocker did not possess the requisite tertiary qualifications for registration and instead relied on his extensive experience in providing tax agent services. The decision reviewed was made by Mr Rob Reitano, Member, of the Administrative Appeals Tribunal.

The primary legal issue before the Tribunal was whether Mr Crocker's work experience met the requirements for registration as a tax agent in the absence of formal qualifications. Specifically, the Tribunal had to determine if Mr Crocker had worked under the supervision and control of a registered tax agent for at least eight years within the ten years preceding his application, as stipulated by the relevant legislation. This involved an assessment of the nature and extent of his involvement in providing tax agent services and the degree of supervision he received.

The Tribunal found that Mr Crocker had not demonstrated that he worked under the supervision and control of a registered tax agent for the required period. While Mr Crocker had extensive experience, including preparing a significant volume of tax returns and statements, the evidence did not satisfy the Tribunal that this work was performed under the necessary supervision and control for the statutory period. The Tribunal noted that statements provided by Raymond Crocker, a registered tax agent and Mr Crocker's father, indicated that Mr Crocker had become competent and capable of undertaking his work with minimal supervision, and had for many years worked independently. This suggested a level of autonomy that did not align with the requirement of being under the supervision and control of a registered tax agent.

Consequently, the Tribunal affirmed the Tax Practitioners Board's decision to refuse Mr Crocker's application for registration as a tax agent. The refusal was based on the finding that Mr Crocker had not met the experience requirements stipulated in the Tax Agent Services Act 2009.