Dou and Tax Practitioners Board

The applicant, Dou, sought registration as a tax agent, but the Tax Practitioners Board (the respondent) refused this application. The dispute concerned whether Dou possessed the requisite relevant experience for registration, specifically whether he had worked under the supervision and control of a registered tax agent for the required period. The matter came before the Administrative Appeals Tribunal.

The Tribunal was required to determine whether the applicant had demonstrated sufficient evidence of working under the "supervision and control" of a registered tax agent, as mandated by the relevant legislation, to satisfy the work experience requirements for registration as a tax agent.

The Tribunal found that the evidence provided by the applicant was insufficient to demonstrate the necessary "supervision and control." Consequently, the Tribunal concluded that the applicant had not met the work experience requirement for registration.

For these reasons, the Tribunal affirmed the decision of the respondent, the Tax Practitioners Board, to refuse the applicant's registration as a tax agent.