Sabbagh and Tax Practitioners Board

This matter concerned an application by Mr Sabbagh (the applicant) to review a decision by the Tax Practitioners Board (the respondent) to prohibit him from applying for registration as a tax agent for a period of five years. The prohibition arose from the applicant's failure to honestly disclose convictions and tax obligations, which constituted breaches of the Code of Professional Conduct and raised questions about his fitness and propriety to be a registered tax agent.

The Tribunal was required to determine whether the five-year prohibition imposed by the Board was appropriate, considering the applicant's conduct, the objectives of the *Tax Agent Services Act 2009* (TASA), and relevant factors for assessing fitness and propriety. Specifically, the Tribunal had to weigh the public interest in maintaining confidence in the tax profession against the personal circumstances of the applicant, including the seriousness of his conduct, the potential for repetition, and any demonstrated contrition.

The Tribunal acknowledged that registered tax agents have continuous obligations to disclose matters affecting their good fame and character, and that failure to do so, particularly in relation to convictions and tax obligations, breaches the TASA. However, the Tribunal considered that a five-year prohibition was too severe in this instance. It took into account that the applicant had not renewed his registration, which could be seen as an act of contrition, and that he was able to maintain his livelihood as a bookkeeper. The Tribunal also noted the applicant's long registration history without prior offences.

Consequently, the Tribunal varied the Board's decision, reducing the period of prohibition. The applicant was prohibited from applying for registration as a tax agent from 17 April 2020 until 31 December 2022, a period significantly shorter than the five years initially imposed by the Board.