Mendonca and Tax Practitioners Board

In *Mendonca and Tax Practitioners Board*, the applicant sought review of a decision made by the Tax Practitioners Board concerning its power to investigate a complaint. The dispute before the Administrative Appeals Tribunal (AAT) was whether the AAT had jurisdiction to review the Board's decision.

The primary legal issue was whether the AAT had the power to review the Tax Practitioners Board's decision regarding its jurisdiction to investigate a complaint. This required the AAT to determine if the Board's decision fell within the scope of reviewable decisions as defined by section 70-10 of the relevant Act.

The AAT, constituted by A Poljak SM, reasoned that section 70-10 lists specific decisions that are reviewable by the Tribunal. The applicant contended that the Board's decision was effectively a decision "not to terminate" registration, thereby falling under section 70-10(ga). However, the SM found this argument to be a "long bow to draw." The SM concluded that the Board's decision was merely an initial step in determining its power to review the complaint and was not a decision listed in section 70-10, nor was it a decision made after an investigation under section 60-95. Consequently, the AAT determined it lacked jurisdiction to review the Board's decision.

The application was therefore dismissed for want of jurisdiction. The SM noted, in any event, that the Board had advised the decision had been referred for independent review, which was consistent with review rights previously identified.