Kolya v Tax Practitioners Board: Fact finding role of Administrative Appeals Tribunal

In Kolya v Tax Practitioners Board [2012] FCA 215 (13 March 2012) the appelant (K) sought review of decisions by the Tax Practitioners Board rejecting K’s application for transitional registration as a tax agent and terminating K's registration as a BAS Agent. On appeal the Administrative Appeals Tribunal (AAT) concluded that K was not a “fit and proper person” and affirmed the decisions of the Board.

  K then appealed to the Federal Court which upheld the previous decisions of the Board and the AAT. In doing so the Federal Court considered the fact finding role of the AAT, the adequacy of reasons provided and findings on material questions of fact and went on to stress the need to "clearly identify a question of law" of law in order to invoke the jurisdiction of the Federal Court on appeal.   "The only jurisdiction of this Court is that confined to a “question of law” and the only power it has to make additional findings of fact is the limited power conferred by s 44(7) [of the AAT Act]."    " Each of the two Questions of Law, however they may have been better expressed, is to be resolved against Mr K. Nor has there been any denial of procedural fairness or denial of the opportunity set forth in s 39 of the Administrative Appeals Tribunal Act. His appeal is to be dismissed."   Timebase's TimeBase Income Tax Point in Time Service also allows subscribers to view complete histories of legislative provisions, compare and view changes over time and search for relevant content at any date. Please contact Timebase for a free trial.