Shaheed v Tax Agents Board of NSW (No 2)

[2008] FCA 763

FEDERAL COURT OF AUSTRALIA

Shaheed v Tax Agents Board of NSW (No 2) [2008] FCA 763

MOHAMMED SHAHEED v TAX AGENTS BOARD OF NSW
NSD 2273 of 2006

MOHAMMED SHAHEED v TAX AGENTS BOARD OF NSW
NSD 1956 OF 2007

ALLSOP J
23 MAY 2008
SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 2273 OF 2206

BETWEEN:	MOHAMMED SHAHEED Applicant
AND:	TAX AGENTS BOARD OF NSW Respondent

JUDGE:	ALLSOP J
DATE OF ORDER:	23 MAY 2008
WHERE MADE:	SYDNEY

THE COURT ORDERS THAT:

1.The operation of the orders contained in the judgment dated 23 May 2008 be stayed until 13 June 2008, or until further order of this Court.

2.There be no orders as to the costs of the application for stay.

Note:   Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 1956 OF 2007

BETWEEN:	MOHAMMED SHAHEED Applicant
AND:	TAX AGENTS BOARD OF NSW Respondent

JUDGE:	ALLSOP J
DATE OF ORDER:	23 MAY 2008
WHERE MADE:	SYDNEY

THE COURT ORDERS THAT:

1.The operation of the orders contained in the judgment dated 23 May 2008 be stayed until 13 June 2008, or until further order of this Court.

2.There be no orders as to the costs of the application for stay.

Note:   Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 2273 OF 2006

BETWEEN:	MOHAMMED SHAHEED Applicant
AND:	TAX AGENTS BOARD OF NSW Respondent

JUDGE:	ALLSOP J
DATE:	23 MAY 2008
PLACE:	SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	NSD 1956 OF 2007

BETWEEN:	MOHAMMED SHAHEED Applicant
AND:	TAX AGENTS BOARD OF NSW Respondent

JUDGE:	ALLSOP J
DATE:	23 MAY 2008
PLACE:	SYDNEY

REASONS FOR JUDGMENT

1. I made orders this morning in each of these two matters. The nature of the orders is the dismissal of the applications before the Court. Those applications were an appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) and another application in the original jurisdiction of the Court seeking true judicial review under s 39B of the Judiciary Act 1903 (Cth) and also the Administrative Decisions (Judicial Review) Act 1977 (Cth). An application has been made orally by the unsuccessful applicant in each matter for a stay of my orders.

2. The precise nature of the staying of orders dismissing the applications is not entirely clear.  However, the relevant legislative structure will mean that, unattended by some form of stay, Mr Shaheed will not have legal authority to continue to act as a tax agent pending obtaining advice in relation to any possible appeal and prosecuting that appeal. 

3. It is now 23 May 2008.  I heard this matter in October last year.  The matter should have been dealt with with some more dispatch.  That it was not is my fault, partly brought about by the movement of all the files from Queens Square to William Street.  My usual system for ensuring the identity of reserved judgments broke down because of that move.

4. In those circumstances, what I am concerned about, as well as ensuring that Mr Shaheed’s position is not prejudiced unnecessarily, is that in the last six weeks of the financial year many third parties may be relying upon Mr Shaheed to deal with their taxation matters.  I appreciate that the nature of the decision of both the Board and the Tribunal went to Mr Shaheed’s fitness to undertake those tasks.  That fitness, based on the reasons given by the Board, and in particular the Tribunal, was not directed to any lack of skill of Mr Shaheed.

5. Therefore, taking those third parties into account primarily, I am minded to take a step to ensure that Mr Shaheed’s clients are not prejudiced and so Mr Shaheed is able to mount an application for a stay in the appellate jurisdiction before another judge.  Therefore, what I am prepared to do, which is not opposed by the Tax Agents’ Board, is stay the operation of the orders made for 21 days (that is, up to and including midnight on 13 June 2008), or until further order of a Judge of the Court.  There will be no orders to costs as to that application for the stay.

I certify that the preceding five (5) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Allsop.

Associate:
Dated:       27 May 2008

Solicitor for the Applicant:	Powrie & Co
Solicitor for the Respondent:	Australian Government Solicitor
Date of Hearing:	23 May 2008
Date of Judgment:	23 May 2008