Elite Education Institute Pty Ltd (Migration)

Elite Education Institute Pty Ltd (Migration) [2024] AATA 3900 (13 September 2024)
DECISION RECORD
DIVISION:Migration & Refugee Division
APPLICANT:  Elite Education Institute Pty Ltd
REPRESENTATIVE:  Mrs Rong Zhang (MARN: 0426182)
CASE NUMBER:  2201115
HOME AFFAIRS REFERENCE(S):         BCC2021/147786
MEMBER:Alison Mercer
DATE:13 September 2024
PLACE OF DECISION:  Melbourne
DECISION:The Tribunal sets aside the decision under review and substitutes a decision approving the nomination.
Statement made on 13 September 2024 at 5:56pm

CATCHWORDS
MIGRATION – nomination – Temporary Residence Transition – Management Accountant – no adverse information – applicant does have the financial capacity to employ the nominee for at least 2 years – genuine need for employment – no less favourable terms and condition of employment – decision under review set aside
LEGISLATION
Migration Act 1958, ss 65, 140GB, 245AR
Migration Regulations 1994, rr 1.13, 2.57, 2.72, 5.19

STATEMENT OF DECISION AND REASONS
APPLICATION FOR REVIEW

This is an application for review of a decision made by a delegate of the Minister for Home Affairs on 13 January 2022 to reject the applicant’s application for approval of the nomination of a position under reg 5.19 of the Migration Regulations 1994 (Cth) (the Regulations).
The applicant, Elite Education Institute Pty Ltd, applied for approval of its nominated position of Management Accountant (ANZSCO code 221112) on 22 January 2021. The requirements for the approval of the nomination of a position in Australia are found in reg 5.19 of the Regulations, which contains general requirements for approval and additional requirements for approval set out in three alternative streams: a Temporary Residence Transition stream, a Direct Entry stream and a Labour Agreement stream. If the application meets the requirements for approval then the application must be approved: reg 5.19(3)(a). If any of the requirements are not met then the application must be refused: reg 5.19(3)(b).
In this case, the applicant has applied for approval of a nomination, seeking to satisfy the criteria in the Temporary Residence Transition stream.
The delegate refused the application on the basis the applicant’s nomination did not satisfy reg 5.19(4)(e) and (5)(n) of the Regulations, as the delegate was not satisfied that the applicant had the financial capacity to employ the nominee for at least 2 years at the annual market salary rate (AMSR) for the nominated occupation. The delegate noted that the nominee’s salary was $76,000 per year but that the applicant’s profit and loss statement for 2019/2020 showed a loss of approximately $2 million, and its company tax return for 2020/2021 showed a loss of approximately $1.6 million. The delegate further noted that both reports showed that the applicant’s income had decreased in each of those financial years, and that while the applicant had provided a business recovery plan in March 2021, there was no evidence that the goals set out in it had been achieved. The delegate acknowledged that the applicant had provided a letter from its accountant attesting to its financial capacity but gave this little weight compared with the other financial evidence. The delegate also accepted that the nominee was an existing employee of the applicant but found there was insufficient evidence that the applicant had the financial capacity to continue to employ her for at least 2 years at the AMSR for a Management Accountant.
The Tribunal received a review application from the applicant on 28 January 2022. It was lodged on behalf of the applicant by its director, Mr Chun Jiang, and was accompanied by a copy of the delegate’s decision and an authority by which Mr Jiang appointed a registered migration agent, Mrs Minjia Rao, as the applicant’s representative and authorised recipient for correspondence.
On 9 May 2024, the Tribunal wrote to Mr Jiang via the agent to invite Mr Jiang to provide updated and current evidence to demonstrate that the applicant met all of the criteria in r.5.19 (not merely the criterion that the delegate found was not met).
On 5 June 2024, the Tribunal received various documents, including:
·information for the applicant from the registers of the Australian Securities and Investments Commission (ASIC) and Australian Business Number (ABN);
·list of active courses run by the applicant, taken from the Tertiary Education Quality and Standards Agency (TEQSA) website;
·letter dated 16 May 2024 from TEQSA to the applicant accrediting the applicant’s Master of Business and Graduate Diploma of Business courses for 7 years;
·Department letter dated 12 October 2017 granting the nominee a subclass 457 visa;
·certificate issued by the Institute of Public Accountants admitting the nominee as an Associate, 22 December 2023;
·nominee’s PAYG payment summary for 2016/17 and income statements for 2018/2019 to 2022/2023;
·nominee’s tax notices of assessment for the financial years 2017/18 to 2022/2023;
·nominee’s payslips for period 1 July 2022 to 31 May 2024;
·nominee’s superannuation statements from July 2022 to May 2024;
·nominee’s bank statements for the period 20 July 2022 to 19 May 2024;
·agenda for government council meeting for the applicant, 8 April 2024;
·letter dated 10 March 2024 from the applicant increasing the nominee’s salary to $68,000 per year plus 11.5% superannuation;
·nominee’s employment contract dated 13 May 2024;
·business organisational chart; and
·Business Activity Statements (BAS) for the applicant for period July 2022 to March 2024.
On 25 July 2024, the Tribunal wrote again to Mr Jiang via the agent to request further information; namely:
·clarification of whether the occupation of Management Accountant required registration or licensing in New South Wales, and if so, whether their nominee had the required registration or licence;
·financial statements and/or company tax return for the 2023/2024 financial year (in draft form if not yet finalised);
·statement as to why the business had a genuine need for the position of Management Accountant and how it had the financial capacity to employ the nominee in this position for at least 2 further years on a full time basis; and
·submissions as to what the Annual Market Salary Rate (AMSR) was for the occupation of Management Accountant in Australia, using the methodology set out in written instrument IMMI 18/033.
The Tribunal requested that this information be provided as soon as possible, as it might enable the Tribunal to make a favourable decision on the papers.
On 31 July 2024 and 5 August 2024, the Tribunal received the applicant’s financial statements for the 2023/2024 financial year and detailed legal submissions from the applicant’s agent, as follows:
…
I refer to the abovementioned applicant and write these submissions to support this
review application.
This is an application to review the decision to refuse an application for approval of a
nominated position under regulation 5.19 of the Migration Regulations 1994 (the
Regulations) made on 22 January 2021. In this case, the applicant has applied for
approval of a nomination, seeking to satisfy the criteria in the Temporary Residence
Transition stream. That being the case the central issue for resolution will be whether
all the relevant criteria in r 5.19(4) and (5) of the Regulations are met at the time of this
decision.
These submissions are intended to assist the Tribunal in the discharge of its statutory
functions.
Reasons for refusal (decision record)
On 22 January 2021 the applicant lodged an Employer Nomination Scheme Application
Subclass 186 visa in the Temporary Residence transition stream for the position of
Management Accountant 221112 to be employed in Sydney NSW 2000 on $76,000 per
annum in favour of Mrs Ailin Dong (17 March 1988).
On 13 January 2022 the delegate refused the application on the basis the applicant’s
nomination did not satisfy reg 5.19(5)(n) of the Regulations because the applicant did
not provide evidence that demonstrated the nominator’s business had sufficient
financial capacity to employ the identified person for at least two years and pay the
identified person at least the annual market salary rate (AMSR) for the occupation each year. This was based on financial data.
Claims and Evidence
For the nomination to be approved, the following claims and evidence are present.
Application requirements – reg 5.19(4)(a)
The application was made on form 1395 internet, identified the position of Management
Accountant identified Mrs Ailin Dong in relation to the position and applied under the
Employer Nomination Scheme – visa subclass 186 application in Temporary Residence
Transition stream for the position of Management Accountant. A written certification
was included, and the Department would have accepted any training contribution
applicable.
No adverse information known to Immigration – reg 5.19(4)(b)
There is no adverse information about the directors, or anyone associated with the
directors.
Mandatory licencing, registration and memberships – reg 5.19(4)(c)
Regulation 5.19(4)(c) provides that if it is mandatory in the State or Territory in which
the position is located for a person to hold a licence or a registration of a particular kind,
or be a member (or a member of a particular kind) of a particular professional body, to
perform tasks of the kind to be performed in the occupation, the identified person is, or
is eligible to become, the holder of the licence, the holder of the registration, or a
member of the body, at the time of application. In this instance, the relevant State or
Territory is New South Wales, the relevant occupation is Management Accountant,
ANZSCO 221112, and the date of application is 22 January 2021. Management
Accountant is an occupation that does not require mandatory registration or licencing
in New South Wales. The nominee has the current membership as an associate of
Institute of Public Accountants.
Satisfactory compliance with employment laws – reg 5.19(4)(d)
There is no evidence of an unsatisfactory record of compliance with the laws of the
Commonwealth, and of each State or Territory in which the nominator operates a
business and employs employees in the business, relating to employment.
Training contribution debts – reg 5.19 (4)(da)
The applicant would have paid the Skilling Australian Fund SAF levy at the time of application.
Visa held by identified person at time of application – reg 5.19(5)(a)
The nominee obtained her subclass 457 visa on 12 October 2017 and she has held a
subclass 457 visa at the time the application for approval of the nominated position was
made.
Occupation requirements – reg 5.19 (5)(b), (c), (d)
The occupation identified in this application is Management Accountant.
The occupation is listed in ANZSCO (the Australian and New Zealand Standard
Classification of Occupations) and have the same 4 digit ANZSCO occupation unit group
code as the occupation in relation to which the identified person’s most recently held
Subclass 457 visa was granted.
The nominee has been undertaking the nominated occupation since 2017. The job
description provided by the applicant has evidenced that the nominated job was align [sic]
with the ANZSCO and the evidence shows that the nominee is genuinely performing the
tasks of the occupation as specified in ANZSCO.
Visas and previous employment of identified person – reg 5.19(5)(e), (f), (g)
The nomination application was made on 22 January 2021. For the purposes of
paragraph 5.19(5)(e), the period of three years immediately before the application was
made commenced on 23 January 2018. The identified person obtained her Subclass 457
visa on 12 October 2017. As such she has held a Subclass 457 visa for a total period of at
least 2 years during the period of 3 years immediately before the application was made.
The nomination application was made on 22 January 2021. For the purposes of
paragraph 5.19(5)(f), the period of three years immediately before the application was
made commences on 23 January 2018. PAYG payment summaries were submitted
showing that the nominee was employed on a full-time basis with the employment
being undertaken in Australia from FY 2018 to the present and payslips show she was
employed from FY 2018 to the present as well.
Paragraph 5.19(5)(g) applies to occupations specified in the instrument made under
subregulation 2.72(13). The nominated occupation is not specified in the instrument,
consequently paragraph 5.19(5)(g) does not apply to the application.
Status of nominator – 5.19(5)(h)
ASIC registration, current financial statements and BAS statements were provided
demonstrating that the business is actively and lawfully operating in Australia. The
standard business sponsor who last identified the nominee in a nomination approved was Elite Education Institute Pty Ltd which is the nominator in this application.
Genuine need for employment – 5.19(5)(j), (k)
The nominee has been working in the position since at least October 2017. The business
genuinely needs the services of the identified person to be employed in the position of
Management Accountant under the direct control of the nominator. As per stated by Dr
Jiang in his statement, the business has a genuine need for the position of Management
Accountant and the business has the financial capacity to employ the nominee in this
position for at least 2 further years on a full-time basis.
Future employment – reg 5.19(5)(l), (m), (n)
The latest financial statement in draft shows that the business has increased turnover
substantially to $1,376,230 in FY 2024 for a profit of $128,585. Mrs Ailin Dong is now
working for the business.
The latest employment contract 13 May 2024 shows a salary of $76,000 per annum and
does not include an express exclusion of the possibility of extending the period of
employment.
PayScale shows a Management Accountant earns an average of $73,000 per annum so
the salary of $76,000 is above the market salary rate for such a position and is more
than the TSMIT of $53,900 applicable at the time of application.
Conclusion
I respectfully submit as above and hope it is of assistance in making a decision in the applicant’s favour.
…
On 31 July 2024, the Tribunal received the applicant’s 2023/2024 financial statements and a statement from the applicant’s CEO, Dr Chun Jiang, dated 26 July 2024, as follows:
…
I am writing this statement to response your request dated 25th July 2024.
1. Having regard to the ANZSCO description and professional bodies such as CPA, there is
no mandatory of a professional body membership registration requirements for
people to perform the tasks for the nominated occupation Management Accountant
221112 in New South Wales.
2. The financial statements for the 2023/2024 financial year in draft are attached for your
reference. The latest financial statement shows that the business has a profit of
$128,585.00 in FY2024. The nominee is now working for the business.
3. We submit in the nomination application that the business needs the nominee as a
Management Accountant to support our business. The nominee has supported our
operations by providing comprehensive financial and statistical information, assessing our
capital deployment, reducing operation surprises that could result in losses, forecasting
and analysing financial data, and assisting in managerial decision-making. These
contributions have ensured that we are well-positioned to withstand or manage fiscal
risks effectively.
4. In recent years post COVID, the nominee is working closer with the business to deliver
outcomes. The nominee is often needed to take data and bridge the communication gap
with business leaders. In my opinion, the nominee has produced more than data. The
nominee’s job is to support the management team with a detailed analysis of the actual
financial status against the forecast; and refine the forecast in a timely manner. The
nominee’s job has influenced the direction and strategic planning for the business.
5. Two new postgraduate level courses are offered by us which were accredited by TEQSA
since 16th May 2024. The accreditation period is seven years. Increasing enrolments over
years will ensure the business profitability and steady growth. I confirm that we have the
financial capacity to employ the nominee in this position for at least 2 further years on
full time basis.
6. In the nomination application, we stated that we do not have Australian employee(s)
doing the same work as the nominated person. We declared that the market salary rate provided reflects the salary package that would be provided to the equivalent Australian
employee(s).
7. We used Industry Salary Survey and Market Research with Job Advertisements as the
evidence to determine the market salary rate for the nominated position of Management
Accountant, ANZSCO 221112.
8. We referred to salary survey such as PayScale, which indicated a Management Accountant earns an average of $73,000 per annum. We also referred to market research with advertisements for similar positions, which indicated that the salary range were from
$60,000 to $85,000 respectively.
9. We believe that the calculation of the nominee’s salary of $76,000 plus superannuation
has been determined in the manner required.
…
On 6 September 2024, the Tribunal wrote to the applicant via its agent seeking clarification of some issues and additional documentary evidence. On 13 September 2024, the Tribunal received additional material, being:
·current organisational chart and employee list for the applicant;
·current employment contract for the nominee dated 9 September 2024; and
·additional written statement dated 10 September 2024 from Dr Jiang.
In his most recent statement, Dr Jiang made the following points:
…
I am writing this statement to response your request dated 06th September 2024.
There is no Accountant (General) position in the organization currently; however, the position will be available along with the increasing turnover in the future. There is still the nominated Management Accountant position available.
The key differences between an Accountant (General) and a Management Accountant lie in their focus, responsibilities, and the types of decisions they support within an organization. Here's a breakdown of the distinctions:
1. Primary Focus:
• Accountant (General):
o Focuses on recording, summarizing, and reporting an organization’s financial transactions.
o Their work typically involves preparing financial statements, ensuring compliance with tax regulations, and managing external reporting.
• Management Accountant:
o Focuses on providing financial data and analysis to assist management in decision-making.
o They support strategic planning, budgeting, and performance evaluation.
2. Responsibilities:
• Accountant (General):
o Prepares financial statements (income statements, balance sheets, cash flow statements).
o Manages external audits and ensures compliance with accounting standards and regulations.
o Handles tax filings and financial reporting for external stakeholders (e.g., investors, government).
• Management Accountant:
o Analyzes internal financial data for budgeting, forecasting, and cost control.
o Works closely with management to provide insights on business operations, project profitability, and performance metrics.
o Helps in setting goals, managing risks, and optimizing costs through internal reports and analysis.
3. Reporting Focus:
• Accountant (General):
o Oriented towards historical financial reporting and regulatory compliance.
o Reports are usually prepared for external stakeholders (e.g., investors, tax authorities).
• Management Accountant:
o Oriented towards future planning and decision-making.
o Reports are often tailored for internal stakeholders, including management and department heads, to support strategy and operations.
4. Decision-Making Support:
• Accountant (General):
o Provides factual, past-oriented financial information, which supports external users in assessing the organization’s financial position.
• Management Accountant:
o Plays a critical role in strategic decision-making by providing financial projections, performance data, and cost-benefit analyses.
5. Tools and Techniques:
• Accountant (General):
o Primarily uses standard accounting practices (GAAP, IFRS) for financial reporting.
• Management Accountant:
o Uses specialized tools and techniques like variance analysis, cost-volume-profit analysis, and budgeting.
In summary, while Accountant (General) focuses on accurate financial reporting and compliance, Management Accountant more involves in strategic planning and guiding business decisions with forward looking financial insights.
In the current economic downturn, a Management Accountant’s construction inputs and suggestions will enhance the business competitiveness and implement more effective management.
In relation to the Annual Market Salary Rate for the nominated occupation, we updated the Employment Contract accordingly. The latest employment contract 9 September 2024 shows a salary of $88,000 per annum plus 11.5% superannuation and does not include an express exclusion of the possibility of extending the period of employment.
PayScale shows a Management Accountant earns an average of $82,260 per annum. The Seek.com.au website indicates the average salary range for a Management Accountant in Australia is $95,000 to $115,000 while the Glassdoor website indicates the average salary package for a Management
Accountant in Australia is $95,000. The salary of $88,000 plus 11.5% superannuation is aligned with the market salary rate for such a position and is more than the TSMIT of $53,900 applicable at the time of application.
If you have any further request, please feel free to contact me. Thank you for your time.
…

In reaching its decision the Tribunal did not consider a hearing to be necessary, as it was able to find in favour of the applicant on the basis of the material before it, pursuant to section 360(2)(a) of the Act.
For the following reasons, the Tribunal has decided to set aside the decision under review and substitute a decision approving the nomination.
CONSIDERATION OF LAW, CLAIMS AND EVIDENCE
The issue in this case is whether the applicant meets the general requirements for approval of the nomination set out in reg 5.19(4) and the stream specific requirements set out in reg 5.19(5), which are extracted in the attachment to this decision. For the nomination to be approved, all the requirements must be met.
Application requirements – reg 5.19(4)(a)
Regulation 5.19(4)(a) requires that an application for approval be made in accordance with a number of requirements set out in reg 5.19(2). Regulation 5.19(2) requires that an application must:
·be made in accordance with approved form 1395 (Internet);
·identify the position;
·identify a person in relation to the position;
·identify an occupation in relation to the position,
·identify the subclass and stream to which the nomination relates;
·be accompanied by the fee mentioned in reg 5.37; and
·include a written certification by the nominator stating whether or not the nominator has engaged in conduct, in relation to the nomination, that constitutes a contravention of s 245AR(1) of the Migration Act 1958 (Cth) (the Act).
Applications made on or after 12 August 2018 must also be accompanied by any nomination training contribution charge the nominator is liable for, and identify the annual turnover for the nomination: regs 5.19(2)(fa), (fb). The liability is imposed by s 140ZM of the Act and the charge is imposed by the Migration (Skilling Australians Fund) Charges Act 2018 (Cth), with the amount specified in the Migration (Skilling Australians Fund) Charges Regulations 2018 (Cth) (Charges Regulations). ‘Annual turnover’ is defined in the Charges Regulations for liable persons operating a business in Australia as the total ordinary income (within the meaning of the Income Tax Assessment Act 1997 (Cth)) derived in the most recent income year (within the meaning of the Income Tax Assessment Act 1997 (Cth)) ending before the day on which the nomination application is made. In any other case, it is defined as the total income the person liable derived in the ordinary course of business in the most recent financial year ending before the day on which the nomination application is made.
Further, if the subclass identified in the application is subclass 187, the application must be made before 16 November 2019, unless the exception in reg 5.19(2A) applies. The exception applies to an identified person who is a ‘transitional 457’ or ‘transitional 482’ worker at the time of application. This means, respectively, a person who on or after 18 April 2017 held a subclass 457 visa, and a person who on 20 March 2019 held a subclass 482 visa in the Medium-term stream or was an applicant for a subclass 482 visa in the Medium-term stream that was subsequently granted: reg 1.03.
In this case, the Tribunal is satisfied that the subclass identified in the application is a subclass 186 visa, and therefore the requirements set out in paragraph 15 above do not apply.
Having reviewed the Department’s file, the Tribunal is satisfied that the application complied with the requirements of r.5.19(2) and that the relevant nomination charge has been paid.
Given the above findings, the Tribunal is satisfied that the application complied with the requirements in reg 5.19(2) and that reg 5.19(4)(a) is met.
No adverse information known to Immigration – reg 5.19(4)(b)
Regulation 5.19(4)(b) requires that either there is no adverse information known to Immigration about the nominator or a person associated with the nominator, or it is reasonable to disregard any such information.
The Tribunal has reviewed the Department’s records, including the electronic records contained in its Integrated Client Services Environment, and has not located any evidence of any adverse information known to Immigration about the nominator or a person associated with the applicant.
Given the above findings, the Tribunal is satisfied that reg 5.19(4)(b) is met.
Mandatory licencing, registration and memberships – reg 5.19(4)(c)
Regulation 5.19(4)(c) provides that if it is mandatory in the State or Territory in which the position is located for a person to hold a licence or a registration of a particular kind, or be a member (or a member of a particular kind) of a particular professional body, to perform tasks of the kind to be performed in the occupation, the identified person is, or is eligible to become, the holder of the licence, the holder of the registration, or a member of the body, at the time of application.
In this instance, the relevant State or Territory is New South Wales, the relevant occupation is Management Accountant and the date of application is 22 January 2021.
The applicant’s agent has noted that no registration or licensing is required for a Management Accountant practising in New South Wales, and the Tribunal accepts this to be the case as it has found no evidence to contrary. While it is not mandatory, the nominee is a member of the Australian Institute of Public Accountants.
Given the above findings, the Tribunal is satisfied that reg 5.19(4)(c) is met.
Satisfactory compliance with employment laws - reg 5.19(4)(d)
Regulation 5.19(4)(d) requires that the nominator has a satisfactory record of compliance with the laws of the Commonwealth, and of each State or Territory in which the nominator operates a business and employs employees in the business, relating to employment.
There is no evidence before the Tribunal to indicate that the applicant does not have a satisfactory record of compliance with the laws of the Commonwealth and of New South Wales.
Given the above findings, the Tribunal is satisfied that reg 5.19(4)(d) is met.
Training contribution debts – reg 5.19(4)(da)
Regulation 5.19(4)(da) applies to applications made on or after 12 August 2018. It requires that any debt due by the nominator as mentioned in s 140ZO of the Act, relating to recovery of nomination training contribution charges and penalties for underpayments, has been paid in full.
From its review of the Department’s records, the Tribunal is satisfied that there is no evidence that the applicant owes any debt under s.140ZO.
Given the above findings, the Tribunal is satisfied that reg 5.19(4)(da) is met.
Visa held by identified person at time of application - reg 5.19(5)(a)
Regulation 5.19(5)(a) requires that the identified person holds a visa of a particular kind at the time the application for approval of the nominated position was made. There are several alternatives including:
·a subclass 457 visa granted on the basis of satisfying the Standard Business Sponsorship stream (cl 457.223(4)); or
·a subclass 482 visa in the Medium-term stream; or
·for persons specified in a legislative instrument, a subclass 482 visa in the Short-term stream; or
·if the last substantive visa held was one of the above three visa types, a bridging visa granted on the basis they are an applicant for one of those visa types (for a subclass 482 in the Short-term stream, only those persons specified in the legislative instrument), or for a subclass 186 or 187 visa.
The Department’s records indicate that as at 22 January 2021, the nominee held a subclass 457 visa in the SBS stream.
Given the above findings, the Tribunal is satisfied that reg 5.19(5)(a) is met.
Occupation requirements – regs 5.19(5)(b), (c), (d)
A number of requirements relating to the occupation identified in relation to the nominated position are set out in regs 5.19(5)(b), (c) and (d). The occupation identified in this application is Management Accountant (ANZSCO code 221112).
Firstly, the occupation must be listed in ANZSCO (the Australian and New Zealand Standard Classification of Occupations) and have the same 4 digit ANZSCO occupation unit group code as the occupation in relation to which the identified person’s most recently held subclass 457 or 482 visa was granted: reg 5.19(5)(b).
The Tribunal is satisfied that the nominated occupation of Management Accountant is listed in ANZSCO (code 221112) and the Department’s records indicate it was the same occupation for which the applicant was nominated for a subclass 457 visa. The Tribunal therefore finds that r.5.19(5)(b) is met.
Secondly, the occupation must be an occupation specified in a legislative instrument made under reg 5.19(8) and in force at the time the application is made, and apply to the identified person in accordance with that instrument, unless identified as exempt by an instrument made under that subregulation: reg 5.19(5)(c). The relevant instrument specifying the occupation in this instance is LIN 19/049, and the Tribunal is satisfied that it lists Management Accountant. LIN 19/049 imposes 3 occupational caveats on Management Accountants, as follows:
·a nomination cannot be approved if the position is a clerical, bookkeeper or accounting clerk position (note 6 of LIN 19/049);
·a nomination cannot be approved if the position is in a business that has an annual turnover of less than AUD1,000,000 (note 19 of LIN 19/049); and/or
·a nomination cannot be approved if the position is in a business that has fewer than 5 employees (note 21 of LIN 19/049).
The Tribunal is satisfied from the material provided to the Department and to the Tribunal (most notably the position description and the fact that the nominee was granted a subclass 457 visa on the basis of her role of Management Accountant) that the nominated position is accurately described as a Management Accountant, and is not a clerical, bookkeeper or accounting clerk position. Accordingly, it finds that the position is not subject to note 21 of LIN 19/049.
The Tribunal is satisfied that the most recent financial report for the applicant for the 2023/2024 financial year indicates that the applicant’s turnover was $1,376,230 (rounded to the nearest dollar) for that financial year, and therefore finds that the position is not subject to note 19 of LIN 19/049.
The Tribunal is satisfied from the most recent organisational chart and employee list provided to the Tribunal that the applicant has approximately 14 employees (excluding the nominee) and the position is thus not subject to note 21 of LIN 19/049.
As the nominated occupation is not excluded from approval by any of the caveats listed in LIN 19/049, the Tribunal finds that r.5.19(5)(c) is met.
Finally, the Tribunal must be satisfied either that there is no information known to Immigration that indicates that the identified person is not genuinely performing the tasks of the occupation as specified in ANZSCO, or that it is reasonable to disregard any such information: reg 5.19(5)(d).
As noted above, the nominee was granted a subclass 457 visa on the basis that she was employed by the applicant as a Management Accountant, and the duties specified in the position description provided to the Department match those set out in the Australian and New Zealand Standard Classification of Occupations (ANZSCO) dictionary for that occupation. The Tribunal notes that the nominee has been employed in this role since 2017, as evidenced by her payslips, PAYG summary statements, superannuation statements and bank records showing salary deposits.
Accordingly, the Tribunal finds that r.5.19(5)(d) is met.
Visas and previous employment of identified person – regs 5.19(5)(e), (f), (g)
Regulations 5.19(5)(e), (f) and (g) set out requirements in respect of the identified person’s visa history and employment during certain periods immediately prior to the nomination application being made. The qualifying periods set out in these provisions can be modified for specified persons by legislative instrument: reg 5.19(6).
Firstly, reg 5.19(5)(e) requires that the identified person must have held one or more of the following visas for a total period of at least 3 years in the period of 4 years immediately before the nomination application was made:
·a subclass 457 visa in the Standard Business Sponsorship stream, or
·a subclass 482 visa in the Medium-term stream, or
·for a person specified in a legislative instrument made under reg 5.19(5)(a)(iii), a subclass 482 visa in the Short-term stream.
Secondly, unless the subclass 457 or 482 visa held was granted in relation to an occupation specified in an instrument made under reg 2.72(13), reg 5.19(5)(f) requires that the identified person was employed in the position to which the subclass 457 or 482 visa(s) were granted on a full-time basis, with the employment being undertaken in Australia, for a total period of at least 3 years during the period of 4 years immediately before the nomination application was made. The 3 years of employment cannot include any periods of unpaid leave. The Tribunal is satisfied that the nominated occupation of Management Accountant is not specified in an instrument made under r.2.72(13).
If the subclass 457 or 482 visa was granted in relation to an occupation specified in an instrument under reg 2.72(13), then reg 5.19(5)(g) must be satisfied instead of reg 5.19(5)(f). It requires that the identified person was employed in that occupation for a total period of at least 3 years (not including any periods of unpaid leave) during the periods of 4 years immediately before the nomination application was made.
In this case, the nomination application was made on 22 January 2021. The relevant instrument made under reg 5.19(6) is IMMI 18/052. In summary, it provides for modified (shorter) periods for the period of holding a specified visa and working full time in the nominated occupation for ‘specified persons,’ who are defined as persons who held a subclass 457 visa on 18 April 2017 or who were an applicant for one on that date that was subsequently granted.
From the Department’s records, the Tribunal is satisfied that the nominee/visa applicant held a bridging visa A as at 18 April 2017 as a result of having made an application for a subclass 457 visa in the SBS stream on 28 February 2017. She was granted a subclass 457 visa in the SBS stream on 12 October 2017, which was valid until 12 October 2021.
Having regard to the terms of instrument IMMI 18/052, the Tribunal finds that it is applicable to this case and has applied the modified time periods as set out in the instrument.
From the Department’s records, the Tribunal is satisfied that, as at the date of lodgement of the nomination application on 22 January 2021, the nominee/visa applicant had held a subclass 457 visa for over 2 years out of the immediately preceding 3 years. It is further satisfied from the documentary evidence provided to the Department and Tribunal (most notably, the visa applicant’s payslips, PAYG summary statements and tax returns) that she was employed full time as a Management Accountant by the applicant in Australia for over 2 years out of the 3 years immediately preceding the nomination application.
Given the above findings, the Tribunal is satisfied that regs 5.19(5)(e) and (g) are met.
Status of the nominator – reg 5.19(5)(h)
Regulation 5.19(5)(h) requires that the nominator was the standard business sponsor (SBS) who last identified the identified person in a nomination approved under s 140GB of the Act and is actively and lawfully operating a business in Australia.
The Department’s records indicate that the applicant was approved as an SBS on 29 January 2016. It was renewed on 10 December 2020 and was valid until 10 December 2025. The Tribunal is satisfied that the applicant was the SBS who last nominated the nominee for a temporary visa.
Based on the financial information provided, notably its most recent financial statements for 2023/2024, BAS to date, and its TEQSA, ASIC and ABN registrations, the Tribunal is satisfied that the applicant is actively and lawfully operating a business in Australia.
Given the above findings, the Tribunal is satisfied that reg 5.19(5)(h) is met.
Genuine need for employment – regs 5.19(5)(j) and (k)
Regulation 5.19(5)(j) requires the nomination application to identify a need for the identified person to be employed in the position, under the direct control of the nominator, and reg 5.19(5)(k) requires this need to be genuine. These requirements do not apply in relation to occupations specified in an instrument made under reg 2.72(13): reg 5.19(7).
The Tribunal has reviewed the relevant instrument and is satisfied that the occupation of Management Accountant is not specified in it. Therefore, the nomination must meet the above requirements.
From the nomination application and the most recent employment contract provided, the Tribunal is satisfied that the applicant has identified a need for the nominee to continue to be employed as a Management Accountant under its direct control. Accordingly, the Tribunal finds that r.5.19(5)(j) is met.
Having regard to the updated and detailed evidence provided to the Tribunal, the Tribunal is satisfied that the applicant has a genuine need for a Management Accountant within its business. In reaching this conclusion, the Tribunal gives weight to the fact that:
·the nominated position is an existing one that the nominee has carried out since 2017; and
·the applicant operates a higher education business that requires high level, strategic advice and technical skills and analysis of the kind carried out by Management Accountants.
Given the above findings, the Tribunal is satisfied that regs 5.19(5)(j) and (k) are met.
Future employment – regs 5.19(5)(l), (m), (n)
Regulations 5.19(5)(l), (m) and (n) contain requirements relating to the future employment of the identified person.
Firstly, reg 5.19(5)(l) requires that the identified person will be employed on a full-time basis in the position for at least 2 years. This requirement does not apply in relation to occupations specified in an instrument made under reg 2.72(13) (see legislative instrument LIN 19/212): reg 5.19(7). The Tribunal is satisfied that the nominated occupation of Management Accountant is not listed in LIN 19/212.
Secondly, reg 5.19(5)(m) requires that the terms and conditions of the identified person’s employment will not include an express exclusion of the possibility of extending the period of employment.
The Tribunal has reviewed the most recent employment contract for the nominee, dated 9 September 2024, and is satisfied that it provides for full time employment, and does not include an express exclusion of the possibility of extending the period of employment beyond the next 2 years.
Accordingly, the Tribunal finds that rr.5.19(5)(l) and (m) are met.
Finally, reg 5.19(5)(n) requires that the nominator’s business has the capacity to employ the identified person for at least 2 years and to pay the person at least the annual market salary rate for the occupation each year. The ‘annual market salary rate’ (AMSR) is the earnings an Australian citizen or permanent resident earns or would earn for performing equivalent work on a full-time basis for a year in the same workplace at the same location: reg 1.03.
As noted above, the delegate was not satisfied that the applicant did have the financial capacity to employ the nominee for at least 2 years and to her at least the AMSR for the occupation each year, as it had made significant losses for the 2021/2022 and 2022/2023 financial years.
However, the Tribunal has now received the applicant’s 2023/2024 financial statements, which indicate that it had a turnover of $1,376,230 for that year, with salary and superannuation expenses of $451,412 and an overall profit of $128,585. Given this, and the evidence that the applicant has employed the applicant in the nominated occupation since 2017 on a full time basis, the Tribunal is satisfied that the applicant does have the financial capacity to employ the nominee for at least 2 years and to pay her at least the AMSR of $88,000 (see determination of AMSR discussion below) for that occupation each year.

Given the above findings, the Tribunal is satisfied that regs 5.19(5)(l), (m) and (n) are met.
Annual earnings – reg 5.19(5)(o)
Regulation 5.19(5)(o) provides that the requirements set out in reg 2.72(15) must be met, applying regs 2.72(15) and 2.72(16) as if reg 2.72(15)(a) did not apply and references to ‘the nominee’ and ‘the person’ were references to the identified person and the nominator respectively. Regulation 2.72(15) contains several requirements which must be met if the identified person’s annual earnings in relation to the occupation will not be at least the amount specified in the instrument IMMI 18/033 ($250,000 in this case). Regulation 2.57A provides for the meaning of ‘earnings’. Where reg 2.72(15) applies, it requires that:
·the annual market salary rate (the rate) for the occupation has been determined by the applicant by reference to instrument IMMI 18/033: reg 2.72(15)(c). The ‘annual market salary rate’ means the earnings an Australian citizen or an Australian permanent resident earns or would earn for performing equivalent work on a full-time basis for a year in the same workplace at the same location: reg 1.03.
·the rate, excluding any non-monetary benefits (as defined in reg 2.57A(3)), for the occupation is not less than the temporary skilled migration income threshold specified in the instrument IMMI 18/033 (TSMIT) ($53,900 in this case), unless the rate for the occupation is not less than the TSMIT, and it is reasonable in the circumstances to disregard this criterion: regs 2.72(15)(d) and 2.72(16)(a);
·the identified person’s annual earnings in relation to the occupation will not be less than the rate for the occupation, unless it is reasonable in the circumstances to disregard this criterion, and the criterion in reg 2.72(10)(b) in relation to the need for a full-time position is disregarded under reg 2.72(10A): regs 2.72(15)(e) and 2.72(16)(aa). However, in this case, the power under reg 2.72(10A) does not arise;
·the identified person’s annual earnings, excluding any non-monetary benefits (as defined in reg 2.57A(3)), in relation to the occupation will not be less than the TSMIT, unless it is reasonable in the circumstances to disregard this criterion: regs 2.72(15)(f) and 2.72(16)(b); and
·either there is no information known to Immigration that indicates the rate for the occupation is inconsistent with Australian labour market conditions relevant to the occupation, or it is reasonable to disregard any such information: reg 2.72(15)(g).
The most recent employment contract for the nominee, dated 9 September 2024, provides for an annual salary of $88,000 plus 11.5% superannuation (total package of $98,120).
As the annual earnings in relation to the occupation will not be at least the specified amount, the requirements of reg 2.72(15) must be met.
The Tribunal has reviewed the most recent organisational chart provided, which indicates that the nominee is the only person acting in the role of Management Accountant and there are no Australian citizens or permanent residents performing equivalent work at the same location.
In these circumstances, item 8 of IMMI 18/033 provides that:
(a) where there is a fair work instrument, state industrial instrument or transitional
instrument applicable to a nominated occupation, the annual market salary rate for a
nominated occupation, or an occupation in relation to which a position is nominated
under regulation 5.19 of the Regulations, is the annual earnings of an equivalent
Australian worker specified in those instruments.
(b) Where there is no fair work instrument, state industrial instrument or transitional
instrument applicable to a nominated occupation, the annual market salary rate for a
nominated occupation or an occupation in relation o which a position is nominated
under regulation 5.19 of the Regulations, is the annual earnings that would apply to an equivalent Australian worker, which must be determined by reference to relevant
information
‘Relevant information’ is defined in IMMI 18/033 as follows:
Relevant information may include, but is not limited to:
(a) information published on the Australian Government’s Job Outlook website;
(b) job advertisements from a national recruitment website or national print media that
are in English and specify the salary arrangements for the advertised position;
(c) written advice from registered employer associations and/or unions;
(d) remuneration surveys generated across the relevant industry by a reputable organisation or body.
The Tribunal is satisfied that there is no relevant State or national Award for the occupation of Management Accountant. Accordingly, it has taken into account relevant information set out in IMMI 18/033.
The Australian Government’s Jobs and Skills Australia (formerly Job Outlook) website (accessed on 24 July 2024) does not list any median weekly earnings for Management Accountants. The Payscale website (accessed 24 July 2024) indicates that the average salary for a Management Accountant in Australia is $82,260 in 2024. The Seek.com.au website (accessed 24 July 2024) indicates that the average annual salary range for a Management Accountant in Australia is $95,000 to $115,000, while the Glassdoor website (accessed 24 July 2024) indicates that the average salary for a Management Account in Australia is $95,000.
The Tribunal notes that the above sources indicate a considerable salary range for the nominated occupation. After consideration, the Tribunal considers a salary of $88,000 to be the appropriate AMSR for the occupation of Management Accountant in Australia, as this is approximately halfway between the average salary identified by Glass Door and the lower end of the Seek.com.au salary range ($95,000), and the Payscale average salary amount ($82,260). The Tribunal determines that $88,000 is the AMSR in this case, and for these reasons, it finds that the requirements of reg 2.72(15)(c) are met.
The Tribunal is satisfied that the AMSR of $88,000 exceeds the TSMIT of $53,900 and finds that the requirements of reg 2.72(15)(d) are met. It is further satisfied that the nominee’s annual earnings will not be less than the AMSR (they are the same amount: $88,000). Accordingly, it finds that the requirements of reg 2.72(15)(e) are met.
The Tribunal finds that the nominee’s annual earnings exceed the TSMIT and thus finds that the requirements of reg 2.72(15)(f) are met.
Finally, there is no evidence before the Tribunal to indicate that the AMSR is inconsistent with Australian labour market conditions. For these reasons, it finds that the requirements of reg 2.72(15)(g) are met.
Given the above findings, the Tribunal is satisfied that reg 5.19(5)(o) is met.
No information to indicate less favourable employment conditions – reg 5.19(5)(p)
Regulation 5.19(5)(p) requires that there is either no information known to Immigration that indicates the employment conditions (other than in relation to earnings) that will apply to the identified person are less favourable to those that apply, or would apply, to an Australian citizen or permanent resident performing equivalent work at the same location, or that it is reasonable to disregard any such information.
There is no evidence before the Tribunal to suggest that there is any information known to Immigration that indicates that the employment conditions (other than in relation to earnings) that will apply to the nominee are less favourable to those that would apply to an Australian citizen or permanent resident performing equivalent work at the same location.
Given the above findings, the Tribunal is satisfied that reg 5.19(5)(p) is met.
Information required by the Minister – reg 5.19(5)(q)
Regulation 5.19(5)(q) requires that the nominator has provided the information required by the Minister for the purposes of regs 5.19(k) to (n). Regulations 5.19(k) to (n) concern a genuine need for the identified person to be identified in the position under the nominator’s direct control; employment on a full-time basis for at least 2 years; the identified person’s terms and conditions not expressly excluding the possibility of extending the period of employment beyond this; and the nominator’s business having the capacity to employ the identified person for at least 2 years and pay them at least the annual market salary rate.
Having reviewed the nomination application made by the applicant, the Tribunal is satisfied that the applicant provided the above information as part of it.
Given the above findings, the Tribunal is satisfied that reg 5.19(5)(q) is met.
Based on the findings above, the Tribunal is satisfied that the applicant meets the requirements of reg 5.19 for approval of the nomination of the position in Australia.
DECISION
The Tribunal sets aside the decision under review and substitutes a decision approving the nomination.
Alison Mercer
Senior Member

ATTACHMENT – EXTRACTS FROM THE MIGRATION REGULATIONS 1994
5.19Approval of nominated positions—Subclass 186 (Employer Nomination Scheme) visa and Subclass 187 (Regional Sponsored Migration Scheme) visa
Application
(1)A person (the nominator) (including a partnership or unincorporated association) may apply to the Minister for approval of the nomination of a position in Australia.
(2)The application must:
(aa) if the application identifies a Subclass 187 (Regional Sponsored Migration Scheme) visa–be made before 16 November 2019 (subject to subclause (2A)); and
(a)be made in accordance with approved form 1395 (Internet); and
(b)identify the position; and
(c)identify a person (the identified person) in relation to the position; and
(d)identify an occupation in relation to the position; and
(e)identify the subclass and stream to which the nomination relates, which must be one of the following:
(i)a Subclass 186 (Employer Nomination Scheme) visa in the Temporary Residence Transition stream;
(ii)a Subclass 187 (Regional Sponsored Migration Scheme) visa in the Temporary Residence Transition stream;
(iii)a Subclass 186 (Employer Nomination Scheme) visa in the Direct Entry stream;
(iv)Subclass 187 (Regional Sponsored Migration Scheme) visa in the Direct Entry stream;
(v)a Subclass 186 (Employer Nomination Scheme) visa in the Labour Agreement stream; and
(f)be accompanied by the fee mentioned in regulation 5.37; and
(fa)be accompanied by any nomination training contribution charge the nominator is liable to pay in relation to the nomination; and
(fb)identify the annual turnover (within the meaning of the Migration (Skilling Australians Fund) Charges Regulations 2018) for the nomination; and
(g)include a written certification by the nominator stating whether or not the nominator has engaged in conduct, in relation to the nomination, that constitutes a contravention of subsection 245AR(1) of the Act.
(2A) Paragraph (2)(aa) does not apply if:
(a) the application identifies a Subclass 187 (Regional Sponsored Migration Scheme) visa in the Temporary Residence Transition stream; and
(b) the identified person is a transitional 457 worker or transitional 482 worker at the time the application is made.
Approval of nomination
(3)The Minister must, in writing:
(a)approve the nomination if the Minister is satisfied that the requirements set out in subregulation (4) are met; or
(b)otherwise—refuse to approve the nomination.
Requirements for approval—general
(4)The requirements to be met for the nomination to be approved are as follows:
(a)the application is made in accordance with subregulation (2);
(b)either:
(i)there is no adverse information known to Immigration about the nominator or a person associated with the nominator; or
(ii)it is reasonable to disregard any adverse information known to Immigration about the nominator or a person associated with the nominator;
(c)if it is mandatory, in the State or Territory in which the position is located, for a person to:
(i)hold a licence of a particular kind; or
(ii)hold registration of a particular kind; or
(iii)be a member (or a member of a particular kind) of a particular professional body;
to perform tasks of the kind to be performed in the occupation, the identified person is, or is eligible to become, the holder of the licence, the holder of the registration, or a member of the body, at the time of application;
(d)the nominator has a satisfactory record of compliance with the laws of the Commonwealth, and of each State or Territory in which the nominator operates a business and employs employees in the business, relating to employment;
(da)any debt due by the nominator as mentioned in section 140ZO of the Act (recovery of nomination training contribution charge and late payment penalty) has been paid in full;
(e)if the nomination relates to a visa in a Temporary Residence Transition stream—the requirements set out in subregulation (5) are met;
(f)if the nomination relates to a visa in a Direct Entry stream—the requirements set out in subregulation (9) are met;
(g)if the nomination relates to a visa in a Labour Agreement stream—the requirements set out in subregulation (14) are met.
Temporary Residence Transition stream—additional requirements for approval
(5)If the nomination relates to a visa in a Temporary Residence Transition stream, the following requirements must also be met:
(a)at the time the application is made, the identified person holds:
(i)a Subclass 457 (Temporary Work (Skilled)) visa granted on the basis that the person satisfied the criterion in subclause 457.223(4) of Schedule 2 as in force before 18 March 2018; or
(ii)a Subclass 482 (Temporary Skill Shortage) visa in the Medium‑term stream; or
(iii)for a person specified in a legislative instrument made by the Minister for the purposes of this subparagraph—a Subclass 482 (Temporary Skill Shortage) visa in the Short‑term stream; or
(iv)if the last substantive visa held by the identified person was a visa mentioned in subparagraph (i), (ii) or (iii)—a bridging visa granted on the basis that the person is an applicant for a visa mentioned in subparagraph (i) or (ii); or
(v)if the last substantive visa held by the identified person was a visa mentioned in subparagraph (i), (ii) or (iii)—for a person specified in a legislative instrument made under subparagraph (iii), a bridging visa granted on the basis that the person is an applicant for a visa mentioned in subparagraph (iii); or
(vi)if the last substantive visa held by the identified person was a visa mentioned in subparagraph (i), (ii) or (iii)—a bridging visa granted on the basis that the person is an applicant for a Subclass 186 (Employer Nomination Scheme) visa or a Subclass 187 (Regional Sponsored Migration Scheme) visa;
(b)the occupation:
(i)is listed in ANZSCO; and
(ii)has the same 4‑digit ANZSCO occupation unit group code as the occupation in relation to which the identified person’s most recently held Subclass 457 (Temporary Work (Skilled)) visa or Subclass 482 (Temporary Skill Shortage) visa was granted;
(c)unless a legislative instrument made under subregulation (8) exempts the identified person from the operation of this paragraph—the occupation must:
(i)be an occupation specified in an instrument made under subregulation (8) and in force at the time the application is made; and
(ii)apply to the identified person in accordance with an instrument made under that subregulation;
(d)either:
(i)there is no information known to Immigration that indicates that the identified person is not genuinely performing the tasks of the occupation as specified in ANZSCO; or
(ii)it is reasonable to disregard any such information;
(e)during the period of 4 years immediately before the application is made, the identified person held one or more of the following for a total period of at least 3 years:
(i)a Subclass 457 (Temporary Work (Skilled)) visa granted on the basis that the person satisfied the criterion in subclause 457.223(4) of Schedule 2 as in force before 18 March 2018;
(ii)a Subclass 482 (Temporary Skill Shortage) visa in the Medium‑term stream;
(iii)for a person specified in a legislative instrument made under subparagraph (a)(iii)—a Subclass 482 (Temporary Skill Shortage) visa in the Short‑term stream;
(f)unless paragraph (g) applies—during the period of 4 years immediately before the application is made, the identified person was employed in the position in relation to which the visa, or visas, mentioned in paragraph (e) were granted:
(i)for a total period of at least 3 years (not including any periods of unpaid leave); and
(ii)on a full‑time basis, with the employment being undertaken in Australia;
(g)if the visa, or visas, mentioned in paragraph (e) were granted in relation to an occupation specified in an instrument made under subregulation 2.72(13)—during the period of 4 years immediately before the application is made, the identified person was employed in the occupation for a total period of at least 3 years (not including any periods of unpaid leave);
(h)the nominator:
(i)was the standard business sponsor who last identified the identified person in a nomination approved under section 140GB of the Act; and
(ii)is actively and lawfully operating a business in Australia;
(j)the application identifies a need for the identified person to be employed in the position, under the direct control of the nominator;
(k)there is a genuine need for the identified person to be employed in the position, under the direct control of the nominator;
(l)the identified person will be employed on a full‑time basis in the position for at least 2 years;
(m)the terms and conditions of the identified person’s employment will not include an express exclusion of the possibility of extending the period of employment;
(n)the nominator’s business has the capacity to employ the identified person for at least 2 years and to pay the person at least the annual market salary rate for the occupation each year;
(o)the requirements set out in subregulation 2.72(15) are met, applying subregulations 2.72(15) and (16) as if:
(i)paragraph 2.72(15)(a) did not apply; and
(ii)references to the nominee were references to the identified person; and
(iii)references to the person were references to the nominator;
(p)either:
(i)there is no information known to Immigration that indicates that the employment conditions (other than in relation to earnings) that will apply to the identified person are less favourable than those that apply, or would apply, to an Australian citizen or an Australian permanent resident performing equivalent work at the same location; or
(ii)it is reasonable to disregard any such information;
(q)the nominator has provided the information required by the Minister for the purposes of paragraph (k) to (n).
Minister may vary certain Temporary Residence Transition stream requirements
(6)The Minister may, by legislative instrument, determine different periods of time for the purposes of paragraphs (5)(e), (f) and (g) for persons specified in the instrument.
(7)Paragraphs (5)(j), (k) and (l) do not apply in relation to occupations specified in an instrument made under subregulation 2.72(13).
(8)The Minister may, by legislative instrument, specify:
(a)occupations for the purposes of paragraph (5)(c); and
(b)persons who are exempt from the operation of that paragraph; and
(c)for each occupation, any matters for the purposes of determining whether the occupation applies to an identified person, including matters relating to any of the following:
(i)the nominator;
(ii)the identified person;
(iii)the occupation;
(iv)the position in which the identified person is to work;
(v)the circumstances in which the occupation is undertaken;
(vi)the circumstances in which the person is to be employed in the position.

[2024] AATA 3900

13 September 2024

Key Legal Topics

Areas of Law

Immigration

Administrative Law

Legal Concepts

Judicial Review

Statutory Construction

Appeal

Procedural Fairness