Peterson and Tax Practitioners Board

The Administrative Appeals Tribunal considered the appeal of Mr. Peterson against a decision by the Tax Practitioners Board to refuse his application for registration as a tax agent. The central dispute concerned whether Mr Peterson's conduct constituted breaches of the Code of Professional Conduct, as prescribed by the *Tax Agent Services Act 2013* (Cth).

The Tribunal was required to determine whether Mr Peterson had contravened specific provisions of the Code, particularly those relating to honesty and integrity, competence, and acting in the best interests of his clients. This involved an assessment of his past professional conduct and whether it demonstrated the fitness and propriety required for registration as a tax agent.

Deputy President Forgie P affirmed the Tax Practitioners Board's decision, finding that Mr Peterson had indeed breached the Code of Professional Conduct. The reasoning focused on the cumulative effect of Mr Peterson's actions, which demonstrated a lack of integrity and competence in his dealings with clients and the Australian Taxation Office. The Tribunal applied the principles of good character and professional responsibility as mandated by the *Tax Agent Services Act 2013* (Cth) and relevant case law concerning the assessment of tax agent registration applications.