Leahy and Tax Practitioners Board (Taxation)

This matter concerned an application for a stay of a decision by the Tax Practitioners Board to terminate the registration of Mr Leahy as a tax agent. The dispute arose from an investigation into Mr Leahy's conduct as a tax agent, which led to the Board's decision to terminate his registration. The application for a stay was heard by Keith James SM.

The primary legal issue before the court was whether it was in the public interest to grant a stay of the Tax Practitioners Board's decision to terminate Mr Leahy's registration as a tax agent. This required the court to consider the principles established in *Scott* and the overarching purpose of the *Tax Agent Services Act 2009* (TASA) in regulating tax agent services. The court also examined the procedural fairness afforded to Mr Leahy in the Board's deliberations and the communication of its decision.

The court reasoned that the TASA scheme, established to ensure tax agent services are provided to the public in accordance with appropriate standards of professional and ethical conduct, involves a mandatory Code of Professional Conduct and a range of sanctions for breaches. The court noted discrepancies between the Board Conduct Committee's minutes and the letter issued to Mr Leahy detailing the decision, which raised questions about procedural fairness. Ultimately, the court found that it was in the public interest to grant the stay.