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Court Decisions

AAT decision erroneous
28.11.2008

The Federal Court (Middleton J) has upheld an appeal from a decision of the AAT refusing the re-registration of the appellant as a tax agent (Toohey v Tax Agents’ Board of Victoria (No 2) [2008] FCA 1796).  The AAT did not correctly approach the ultimate issue of determining whether the appellant was a fit and proper person and the reasoning of the AAT indicated a failure to focus on all the relevant circumstances up to the Tribunal hearing date.  Middleton J remitted the matter to the AAT.

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