Huang and Tax Practitioners Board (Taxation)

This matter concerned an application by Mr Huang to the Administrative Appeals Tribunal for review of a decision by the Tax Practitioners Board to cancel his registration as a tax agent. The Board's decision was based on Mr Huang's failure to meet the fit and proper person requirement, stemming from multiple instances of non-compliance and his failure to progress his application despite being granted numerous extensions.

The Tribunal was required to determine whether Mr Huang had failed to comply with directions and reasonably progress his application for registration. This involved assessing whether the opportunities and extensions provided to Mr Huang were sufficient, and whether his continued non-compliance warranted the dismissal of his application.

Deputy President McCabe P found that Mr Huang had been afforded ample opportunity to progress his case and had failed to comply with directions, notwithstanding the Tribunal's indulgence. While acknowledging Mr Huang's personal circumstances and health challenges, the Tribunal concluded that he had been given a reasonable time to fulfil the necessary requirements. The Tribunal noted that Mr Huang's actions had already caused expense and inconvenience to the Board and the Tribunal without a useful outcome, and therefore the matter needed to be concluded.

Consequently, the application was dismissed pursuant to s 42A(5) of the relevant Act. Mr Huang was, however, at liberty to make a fresh application for registration as a tax practitioner should he choose to do so.