Elsawi and Tax Practitioners Board (Taxation)

This matter concerned an appeal by Mr Elsawi against a decision by the Tax Practitioners Board to terminate his registration as a tax agent and to prohibit him from applying for registration for a period of four years. The dispute arose from Mr Elsawi's knowing participation in the lodgement of false business activity statements and his making of false and misleading statements to the Australian Taxation Office. The appeal was heard by Dr Keith Kendall, a Member of the Administrative Appeals Tribunal.

The Tribunal was required to determine whether the Tax Practitioners Board's decision to terminate Mr Elsawi's registration was justified, and whether the prohibition period of four years was appropriate, considering Mr Elsawi's conduct in relation to his obligations as a registered tax agent and the relevant provisions of the *Tax Agent Services Act 2009* (Cth) and the professional code of conduct.

Dr Kendall affirmed the decision to terminate Mr Elsawi's registration, finding that his conduct demonstrated a failure to meet the standard of a fit and proper person. However, the Tribunal varied the prohibition period, reducing it from four years to three years from the date of termination. This variation was based on the Tribunal's consideration of all the circumstances, including the opportunity for Mr Elsawi to undertake remedial action and demonstrate his eligibility for re-registration, while still signalling the seriousness of the breaches and their deterrent effect. The Tribunal ordered that Mr Elsawi may seek registration after three years from the date of termination.