Courtney Ensor successfully appeared for the Tax Practitioners Board in the recently decided Borella v Tax Practitioners Board [2023] AATA 3748.
Mr Borella was a registered tax agent. The Board had determined to terminate his registration on the basis that he had ceased to meet the requirement of being a fit and proper person, and to preclude any application for registration for a two year period from the date of termination. Mr Borella sought administrative review of that decision by the Tribunal.
In affirming the Board’s decision, the Tribunal (Senior Member Lazanas) recognised that Mr Borella had failed to comply with the Code of Professional Conduct in the Tax Agent Services Act 2009 (Cth) on over 100 occasions during a 16 year period, principally concerning failures to comply with personal tax obligations.
The Tribunal’s decision confirms that a failure to comply with personal tax obligations is inconsistent with a person being fit and proper and is sufficiently serious of itself to justify a finding that a person fails to meet the fit and proper person requirement. While accepting that termination should only be reserved for the most serious cases of wrongdoing, the Tribunal agreed with the Board’s decision that this was such a case. In affirming the period of prohibition on reapplication determined by the Board, the Tribunal reiterated the need for protection of the public, the maintenance of proper standards within the regulated tax agent profession, and specific and general deterrence.
A copy of the Tribunal’s reasons can be found here.
Courtney is experienced in appearing in, and advising on, professional conduct matters both for natural persons and regulators. She has also been an appointed committee member on a Professional Conduct Committee of the New South Wales Bar Association.
Should you require further information about whether Courtney has availability to accept your brief, please contact the clerk of New Chambers, Angela Noakes.
