Mahaffy v Administrative Appeals Tribunal

FEDERAL COURT OF AUSTRALIA

Mahaffy v Administrative Appeals Tribunal

[2015] FCA 251

Citation:

Mahaffy v Administrative Appeals Tribunal [2015] FCA 251

Parties:

DAVID B MAHAFFY  v ADMINISTRATIVE APPEALS TRIBUNAL AND ANOR

File number(s):

NSD 1356 of 2014

Judge(s):

WIGNEY J

Date of judgment:

17 February 2015

Catchwords:

TAXATION – Tax agents – Where the Tax Practitioners Board decided to reject an application for a renewal of registration as a tax agent – Application to the Administrative Appeals Tribunal for a review of the Tax Practitioners Board’s decision – Where the Administrative Appeals Tribunal granted a stay of the Tax Practitioners Board’s decision pending review of the Tax Practitioners Board’s decision – Where the Deputy President of the Administrative Appeals Tribunal decided to revoke the stay

PRACTICE AND PROCEDURE – Appeal – Appeal from the Administrative Appeals Tribunal – Interlocutory decision – Whether decision by the Administrative Appeals Tribunal to revoke the stay of the Administrative Appeals Tribunal’s decision is an appealable decision – Whether appeal is competent under s 44(1) of the Administrative Appeals Tribunal Act 1975 (Cth)

Legislation:

Administrative Appeals Tribunal Act 1975 (Cth), ss 44, 44(1)
Tax Agent Services Act 2009 (Cth)

Cases cited:

Croker v Secretary, Department of Employment and Workplace Relations [2006] FCA 1257
Director-General of Social Services v Chaney (1980) 3 ALD 161
Frugtniet v Tax Practitioners Board (2013) 136 ALD 324 Nelson v Commissioner of Taxation [2014] FCAFC 163

Date of hearing:

17 February 2015

Place:

Sydney

Division:

GENERAL DIVISION

Category:

Catchwords

Number of paragraphs:

21

Applicant:

The Applicant did not appear

Counsel for the Respondent:

Mr P Melican

Solicitor for the Respondent:

Australian Government Solicitor

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION	NSD 1356 of 2014

BETWEEN:

DAVID B MAHAFFY
Applicant

AND:

ADMINISTRATIVE APPEALS TRIBUNAL
First Respondent

TAX PRACTITIONERS BOARD
Second Respondent

JUDGE:	WIGNEY J
DATE OF ORDER:	17 FEBRUARY 2015
WHERE MADE:	SYDNEY

THE COURT ORDERS THAT:

1.The appeal is dismissed as incompetent.

2.The applicant pay the second respondent’s costs as agreed or assessed on an indemnity basis.

Note:    Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION	NSD 1356 of 2014

BETWEEN:

DAVID B MAHAFFY
Applicant

AND:

ADMINISTRATIVE APPEALS TRIBUNAL
First Respondent

TAX PRACTITIONERS BOARD
Second Respondent

JUDGE:	WIGNEY J
DATE:	17 FEBRUARY 2015
PLACE:	SYDNEY

REASONS FOR JUDGMENT

(Revised from transcript)

1. For many years prior to September 2013, Mr Mahaffy was a registered tax agent under the Tax Agent Services Act 2009 (Cth) (the Act).  In 2013, Mr Mahaffy applied for a renewal of his registration as a tax agent, but the Tax Practitioners Board (the Board) decided to reject his application. The Board found that Mr Mahaffy was not a fit and proper person to hold registration under sections 20-25 and 20-5 of the Act. For present purposes, it is unnecessary to consider the basis for the Board’s finding…