Lead Accounting & Taxation Services Pty Ltd (Migration)

The Administrative Appeals Tribunal reviewed a decision concerning a nomination for a Subclass 457 visa by Lead Accounting & Taxation Services Pty Ltd. The core dispute revolved around whether the applicant met the criteria for the approval of the nominated position of Taxation Accountant, particularly in light of the employer's sponsorship status at the time of the delegate's decision.

The Tribunal was required to determine if the applicant, Lead Accounting & Taxation Services Pty Ltd, satisfied the requirements of Regulation 2.72 of the Migration Regulations 1994. This included assessing whether the nomination was made in accordance with the prescribed process, whether the nominator was an approved sponsor, whether the nominee was correctly identified, and whether the nominated occupation corresponded to a specified occupation in the relevant instrument. Additionally, the Tribunal had to consider whether there was any adverse information known to Immigration about the applicant or associated persons, and whether the terms and conditions of employment for the nominee would be no less favourable than those provided to an Australian citizen or permanent resident in an equivalent role.

The Tribunal found that the applicant had complied with the procedural requirements for making the nomination, including using the approved form and providing necessary certifications. Crucially, while the employer's standard business sponsorship had expired at the time of the delegate's decision, the Tribunal noted that a current approval had since been obtained. The Tribunal was satisfied that there was no adverse information known to Immigration and that the nominated occupation of Taxation Accountant (ANZSCO 221113) corresponded to a specified occupation in the relevant instrument, with the tasks of the position aligning with the description of the occupation. The Tribunal also found that the terms and conditions of employment would be no less favourable than those for an Australian worker.

Consequently, the Tribunal set aside the original decision not to approve the nomination and substituted a decision approving the nomination.