Mavrokokki 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 James Mavrokokki as a tax agent. The application was heard by Mr A Maryniak QC, Member, of the Tribunal.

The Tribunal was required to determine whether to grant a stay of the decision to terminate Mr Mavrokokki's registration pending the substantive review of that decision. In considering this, the Tribunal had to assess the prospects of success of the applicant, the potential consequences for the parties if a stay was or was not granted, and the public interest.

The Tribunal found that while the applicant had not established that his business would be "destroyed" without a stay, there was a significant risk of substantial harm to his business and his employees' livelihoods. The Tribunal also noted that the substantive review was unlikely to occur within the 12-month period of the imposed sanction, which would render the review process nugatory if a stay was not granted. Balancing these factors, and acknowledging that the public interest weighed against granting a stay without strict conditions, the Tribunal determined that a conditional stay was necessary to secure the effectiveness of the review process. The Tribunal granted a conditional stay, with conditions proposed by the applicant, including restrictions on taking new clients, weekly reporting of lodgments, the use of an income tax return checklist, and making completed forms available for inspection.