TAX AGENTS – Termination of registration as a tax agent – applicant prevented from applying for registration for a period of five years – tax practitioner registration requirements – whether a fit and proper person to be registered as a tax agent – decision affirmed
TAX AGENTS – Jurisdiction – whether Board conducted an investigation under Subdivision 60-E of the Tax Agent Services Act 2009 (Cth) – no investigation conducted – investigation unnecessary where Board concerned about whether practitioner was a fit and proper person – Tribunal has jurisdiction
PRACTICE AND PROCEDURE – Evidence – power of Tribunal to have regard to transcript of Tribunal proceedings that were the subject of a successful Federal Court appeal – having regard to transcript not inconsistent with any directions of the Court remitting the matter to the Tribunal to be re-heard. Read more