Su, Stephen Tien-Ping v Tax Agents Board of South Australia

I N THE	FEDERAL	COURT	OF	AUSTRALIA	)
1

S O U T H	A U S T R A L I A	D I S T R I C T	R E G I S T R Y	j	S.	A.	N o .	G 2 1	of	1 9 8 2
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GENERAL

D I V I S I O N

ON A P P E A L f r o m t h e A d m i n i s t r a f l v e

A p p e a l s 'Tribunal General A d m i n i s t r a t i v e
D i v i s i o n I n t h e m a t t e r o f A p p l i c a t i o n

f o r R e v l e w N o . S81/71
BETIFEEN :

S T E P H E N T I E N - P I N G S U

Applicant

AND : -

TAX AGENTS BOARD OF SOUTH AUSTRALIA

R e s p o n d e n t

. . .
O R D E R

J U D G E S :	FOX J . , WOODWARD J .	and McGREGOR	J .	'
DATE	OF	ORDER:	1 2 N o v e m b e r	1982

WHERE

MADE :

A d e l a i d e

TIIE

COURT

ORDERS

THAT:

T h e appeal be d i s m i s s e d w i t h costs .

In o u r v iew, the appea l must be dismissed.

T h i s Court can only

dea l

t h i s

a p p e a l

with

ques t ions

o f

law.

On a p rope r

ana lys i s

o f

t he

appe l l an t ' s

a rgumen t s ,

a r e

o f

t h e

view

t h a t

no such quest ion has

been ra

ised.

The

argument

counse l

f o r t h e a p p e l l a n t

amounted

t o no

than criticism

o f t h e way

the Tribunal

had marshal

led

the

evldence

and

the

welght

i t

had

given

t o v a r i o u s

c o n s i d e r a t i o n s

a r l s i n g

t h e r e f r o m .

1Ve can add t ha t t he re was , i n o u r opinion, ample

evidence	upon	whlch	the	Tribunal	could	reach	the	conclusion
it	d id .	The	appeal	should	be	dismissed	with	c o s t s and we
s o o r d e r .	1Ve	make	no	o rde r 111 r e s p e c t of	t h e	c o s t s	o f	t h e

n o t i c e

o f

motion.

. ..

I certify that thls and thc
preccding page is a true copy
of the judgment of their
Honours Mr. Justice Fox, bfr.
Justice Woodward and hk. Justlce
NcGregor .

&dtu QchiiGnlo

Assoclate

Date: f 2 d O V 1982.

CaseChat Overview and Summary

The applicant, Stephen Tien-Ping Su, appealed against a decision of the Administrative Appeals Tribunal (AAT), which had dismissed his application for review of a decision by the Tax Agents Board of South Australia. The nature of the dispute was that the AAT had determined that the applicant was not fit to be registered as a tax agent due to his lack of integrity, honesty, and trustworthiness. The case was heard in the Federal Court of Australia, South Australia District Registry.

The legal issues that the court was required to decide were whether the AAT had erred in its decision and whether there were any questions of law that needed to be addressed. The applicant argued that the AAT had not properly considered the evidence and the weight it should have given to various considerations arising from it. However, the court found that the AAT had ample evidence to reach its conclusion and that the applicant's arguments amounted to no more than criticism of the way the evidence was marshalled and the weight given to it.

The court held that it could only deal with questions of law on this appeal and that no such question had been raised. The court was satisfied that the AAT had properly exercised its discretion and that the applicant's arguments did not present any legal issues. Therefore, the appeal was dismissed with costs, and the decision of the AAT was upheld.

In conclusion, the court dismissed the applicant's appeal against the decision of the AAT, which had found that he was not fit to be registered as a tax agent. The court held that the AAT had properly exercised its discretion and that there were no questions of law that needed to be addressed. The decision of the AAT was upheld, and the applicant was ordered to pay the costs of the appeal.

CaseChat Overview and Summary

Orders of the court

Background to the litigation

Evidence Before The Court

Reasons for decision

Legal Principle Established