Gao and Tax Practitioners Board

The matter before the Tribunal concerned two applications for a stay pending a review of decisions by the Tax Practitioners Board (TPB) to terminate the registrations of the applicants as tax agents. The TPB's decisions were based on findings that the applicants were not fit and proper persons to be registered, as required by the *Tax Agent Services Act 2009* (TASA).

The Tribunal was required to determine whether to grant an interim stay of the TPB's termination decisions. In considering these applications, the Tribunal had to assess the prospects of success of the applicants' review applications and the public interest. The TASA aims to ensure tax agent services are provided to the public in accordance with appropriate professional and ethical standards, and the TPB is empowered to investigate conduct that may breach these standards.

The Tribunal considered the TPB's Explanatory Paper 02/2010, which provides guidance on the "fit and proper person" requirement. This paper states that a failure by a tax practitioner to discharge responsibilities on behalf of clients, such as lacking the requisite knowledge and skills to provide services to a professional and competent standard, could reflect adversely on their fitness and propriety for registration. The Tribunal noted that a tax agent's function involves preparing and lodging tax returns for others, and a fit and proper person must possess good reputation, proper knowledge of taxation laws, and the ability to competently prepare returns and handle queries from the Australian Taxation Office.

Ultimately, the Tribunal found that the applicants had not satisfied it that the stay applications should be granted. Accordingly, the stay applications were refused, and the interim stay orders previously in place were discharged.