Le'Sam Accounting Pty Ltd and Tax Practitioners Board (Taxation)

In the matter of Le'Sam Accounting Pty Ltd and the Tax Practitioners Board, Deputy President Bernard J McCabe considered an application for a stay of a decision to terminate the registration of Le'Sam Accounting Pty Ltd as a tax agent. The dispute arose from allegations that the applicant had failed to respond to requests and directions from the Board in a timely, responsible, and reasonable manner, and had not provided requested information.

The primary legal issue before the court was whether to grant a stay of the termination decision pending the outcome of the review of that decision. In determining this, the court was required to consider the prospects of success of the applicants on review, the interests of persons affected by the review, the public interest, and the impact of the respondent's regulatory role. The court also had to assess whether the review process would be rendered nugatory if the stay were not granted.

Deputy President McCabe acknowledged that the question of granting a stay was finely balanced. While noting a lack of detailed information regarding the applicants' businesses and their capacity to withstand disruption, the court was satisfied that there would be enduring consequences that could not be entirely remediated if the applicants were successful on review, thereby calling into question the efficacy of the review process. Consequently, the court made orders under s 41(2) of the Administrative Appeals Tribunal Act 1975 (Cth) to permit the applicants to remain in practice pending the outcome of the review. The stay was made conditional upon the applicants informing each of their clients of the regulatory action taken and the progress of the review, through a letter approved by the Board and including a link to the reasons for decision.