Madz and Tax Practitioners Board

This matter concerned an application by Mr. Madz for review of a decision by the Tax Practitioners Board. The Board had determined to terminate Mr. Madz's registration as a tax agent and imposed an 18-month prohibition on him applying for re-registration. The dispute arose from allegations that Mr. Madz had failed to comply with taxation laws in the conduct of his personal affairs and had not responded to directions from the Board in a timely manner. The application was heard by the Hon. John Pascoe AC CVO.

The primary legal issues before the court were whether Mr. Madz had indeed failed to comply with taxation laws in his personal affairs and whether he had failed to respond to the Board's directions in a timely manner, as alleged by the Respondent. The court was required to consider these findings in the context of the appropriate period of prohibition from re-registration.

In reaching his decision, the court had regard to all the circumstances of the case, including the need for the applicant to have sufficient time to remedy the outstanding issues. Applying this consideration, the court determined that the period of prohibition should be reduced. The court varied the reviewable decision of the Tax Practitioners Board, reducing the period during which Mr. Madz is prohibited from applying for registration as a tax agent from 18 months to 12 months. The decision was otherwise affirmed.