Hopfner and Tax Practitioners Board

Hopfner and Tax Practitioners Board [2019] AATA 851 (13 May 2019)

Division:TAXATION AND COMMERCIAL DIVISION

File Number(s):      2019/0508

Re:Rudolf Hopfner

APPLICANT

AndTax Practitioners Board

RESPONDENT

DECISION

Tribunal:Deputy President I R Molloy

Date:13 May 2019

Place:Brisbane

The Applicant’s application for a stay is refused. The interim stay granted on 11 February 2019 is discharged.

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Deputy President I R Molloy

Catchwords

TAX AGENT REGISTRATION – application for a stay of the decision under review – consent stay order in operation – consideration of the applicant’s prospects of success – the consequences to the applicant if a stay is not granted – the public interest – the consequences to the respondent if the stay is or is not granted – whether the application for review will be rendered nugatory if the stay is not granted – any other relevant matters – application for stay of the decision under review refused.    

Legislation

Administrative Appeals Tribunal Act 1975 (Cth)

Tax Agent Services Act 2009 (Cth)

Cases

Burnett and Tax Practitioners Board [2014] AATA 87

Re Dekenic and Tax Agents Board of NSW (1982) 6 ALD 240

Re Scott and Australian Securities Commission (2009) 51 AAR 114

REASONS FOR DECISION

Deputy President I R Molloy  

13 May 2019

INTRODUCTION

1. This is an application for a stay by the Applicant, Rudolf Richard Hopfner, made in a proceeding in which Mr Hopfner seeks to review a decision of the Tax Practitioners Board (“the Board” or “the Respondent”) to terminate his tax agent registration pursuant to s 40.5(1) of the Tax Agent Services Act 2009 (“the Act”).

2. By its decision the Board determined that Mr Hopfner had failed to comply with certain aspects of the Code of Professional Conduct under the Act, and that he had ceased to be a fit and proper person as required under s 20.5(1)(a) of the Act. As well as terminating his registration, the Board decided that Mr Hopfner may not apply for registration under the Act for four years from the date of termination.

3. The decision was made on 13 December 2018 to take effect on 14 February 2019. Mr Hopfner’s application for review is dated 24 January 2019 and his request for a stay was lodged on the same date. An interim stay was granted by consent on 11 February 2019 until further order of the Tribunal.

4. Section 41(2) of the Administrative Appeals Tribunal Act 1975 (Cth) provides relevantly:

   (2)  The Tribunal may, on request being made by a party to a proceeding before the Tribunal … if the Tribunal is of the opinion that it is desirable to do so after taking into account the interests of any persons who may be affected by the review, make such order or orders staying or otherwise affecting the operation or implementation of the decision to which the relevant proceeding relates or a part of that decision as the Tribunal considers appropriate for the purpose of securing the effectiveness of the hearing and determination of the application for…