Ristevski and Tax Practitioners Board

This matter concerned an application for a stay of a decision by the Tax Practitioners Board to terminate the registration of Mr Ristevski as a tax agent. The dispute arose from findings by the Board that Mr Ristevski had failed to disclose a disqualification under the *Superannuation Industry (Supervision) Act 1993* (Cth), had non-compliance with taxation laws through personal and corporate lodgement defaults and corporate tax debts, and had provided misleading statements about his fitness and compliance in renewal applications and annual declarations. Further issues included allegations of misleading information provided during the Board's investigation, disputed competency in tax agent services, and impropriety in responding to client complaints. The application was heard by Mr P W Taylor SC, Senior Member.

The court was required to determine whether to grant a stay of the Tax Practitioners Board's decision to terminate Mr Ristevski's tax agent registration pending a substantive review of that decision. This involved considering the nature of the statutory scheme under the *Tax Agent Services Act 2009* (Cth) (TASA), which mandates that tax agents be of good fame, integrity, and character, and satisfy probity and repute requirements. The court also had to assess the arguable imprecision of some of the Board's findings, the prospects of success of the substantive review application, the public interest, Mr Ristevski's personal circumstances, and the interests of his employees, clients, and the licensor of his business name.

The Senior Member granted the stay, subject to conditions requiring disclosure. The reasoning acknowledged that while a cautious consideration of the prospects of a favourable outcome in the review proceedings might not always lead to confidence, in cases where the prospects are uncertain but arguable, the focus shifts to the nature of the matter, the interests affected, and the practical consequences of granting or refusing a stay. The TASA scheme aims to ensure tax agent services are provided in accordance with appropriate professional and ethical standards, with registration being a fundamental means of achieving this. Eligibility for registration requires an applicant to be a "fit and proper person," which involves demonstrating good fame, integrity, and character, with considerations including past sanctions for tax-related misconduct or convictions. The decision noted that many of the alleged lodgement defaults and tax debts related to entities where Mr Ristevski had no current control or direct obligation, and that some lodgements had been made prior to the Board's decision.