Grech and Tax Practitioners Board

The applicant, Mr. Grech, sought judicial review of a decision by the Tax Practitioners Board (the Board) to deregister him as a tax agent. The Board had determined that Mr. Grech was not a fit and proper person to be registered, finding that he had failed to provide competent tax services and adequately supervise employees working under his registration. The matter came before Deputy President Hanger of the Administrative Appeals Tribunal.

The Tribunal was required to determine whether Mr. Grech was a fit and proper person to remain registered as a tax agent, considering his failure to provide competent services and his inadequate supervision of his employees. A key aspect of the dispute involved Mr. Grech's lack of awareness regarding access to his tax agent portal, which raised questions about his control and oversight of the services provided under his registration.

Deputy President Hanger reasoned that a tax agent has a fundamental responsibility to ensure the competence of the services provided and to adequately supervise their staff. The applicant's ignorance of who had access to his portal and the activities conducted through it demonstrated a significant failure in his supervisory duties. This lack of control and oversight, coupled with the implied failure to ensure competent services were being rendered, led the Tribunal to conclude that Mr. Grech was not a fit and proper person. The Tribunal affirmed the Board's decision.