Birdseye and Tax Practitioners Board 1

[2021] AATA 1011

Administrative Appeals Tribunal

Australia

20th April, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Worsley and Tax Practitioners Board (Taxation)	[2022] AATA 3742	Administrative Appeals Tribunal	Australia	4 Nov 2022	AustLII		1

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s2.1, s2.5, s3.1, s3.5, s15.5, s19.5, s25.5, s99.5
Corporations Act 2001 (Cth)	s203A
Fringe Benefits Tax Assessment Act 1986 (Cth)	s8, s30
Industry Research and Development Act 1986 (Cth)	s2, s27A
Income Tax Assessment Act 1936 (Cth)	s8, s23L, s161, s161A, s162, s163, s166, s167, s168, s169, s252
Income Tax Assessment Act 1997 (Cth)	s11.5, s35.5
Superannuation Guarantee (Administration) Act 1992 (Cth)	s17, s19, s22, s23, s33, s35, s43, s46, s49, s57, s59
Superannuation Industry (Supervision) Act 1993 (Cth)	s5, s6, s10, s11A, s12, s15, s16, s20, s30, s35, s35D, s40, s45, s61, s75, s80, s85, s95, s105, s161, s162, s163, s166, s169, s255, s268, s286
Taxation Administration Act 1953 (Cth)	s3A, s8C, s8D, s8F, s8Y, s20, s25, s50, s70
Tax Agent Services Regulations 2009 (Cth)	s5

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Shmuel and Tax Practitioners Board	[2019] AATA 2168	Administrative Appeals Tribunal	Australia	23 Jul 2019	AustLII	13
Carter and Tax Practitioners Board	[2017] AATA 528	Administrative Appeals Tribunal	Australia	21 Apr 2017	AustLII	7
SRBP and Tax Practitioners Board	[2016] AATA 456; (2016) 103 ATR 708	Administrative Appeals Tribunal	Australia	30 Jun 2016	AustLII	5
Delis and Tax Practitioners Board	[2015] AATA 820	Administrative Appeals Tribunal	Australia	23 Oct 2015	AustLII	11
Li and Tax Practitioners Board	[2014] AATA 299; (2014) 141 ALD 201	Administrative Appeals Tribunal	Australia	14 May 2014	AustLII	11
Hancox and Commissioner of Taxation	[2012] AATA 836	Administrative Appeals Tribunal	Australia	27 Nov 2012	AustLII	2
Phillip Same Accountants Pty Ltd and Tax Practitioners Board	[2010] AATA 439	Administrative Appeals Tribunal	Australia	11 Jun 2010	AustLII	8
Proh and Tax Agents' Board of Victoria	[2010] AATA 149; (2010) 115 ALD 68; (2010) 78 ATR 663; [2010] ATC 10-128	Administrative Appeals Tribunal	Australia	1 Mar 2010	AustLII	14
Comino v Tax Agents' Board of NSW	[2009] AATA 766; [2009] ATC 10-111; 114 ALD 169	Administrative Appeals Tribunal	Australia	7 Oct 2009	AustLII	3
Toohey and Tax Agents' Board of Victoria	[2009] AATA 603; 76 ATR 125	Administrative Appeals Tribunal	Australia	14 Aug 2009	AustLII	18
Bouffiere and Tax Agents' Board of NSW	[2007] AATA 1978	Administrative Appeals Tribunal	Australia	22 Nov 2007	AustLII	2
Wyborn v Tax Agents Board of NSW	[2007] AATA 1492	Administrative Appeals Tribunal	Australia	29 Jun 2007	AustLII	4
Stasos v Tax Agents ’ Board of New South Wales	[1990] AATA 346	Administrative Appeals Tribunal	Australia	31 Jan 1990	AustLII	3
Su v Tax Agents ’ Board South Australia	[1982] AATA 127; (1982) 61 FLR 1; (1982) 13 ATR 192; (1982) 4 ALN N279	Administrative Appeals Tribunal	Australia	24 Jun 1982	AustLII	80
Delis v Tax Practitioners Board	[2016] FCA 570	Federal Court of Australia	Australia - Commonwealth	24 May 2016	AustLII	12
Hancox v Commissioner of Taxation	[2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574	Federal Court of Australia	Australia - Commonwealth	29 Jul 2013	AustLII	5
Toohey v Tax Agents' Board of Victoria (No 3)	[2010] FCA 356; (2010) 78 ATR 905; [2010] ATC 20-177	Federal Court of Australia	Australia - Commonwealth	15 Apr 2010	AustLII	8
Toohey v Tax Agents' Board of Victoria (No 2)	[2008] FCA 1796; (2008) 73 ATR 849; (2008) 106 ALD 506; [2008] ATC 20-070	Federal Court of Australia	Australia - Commonwealth	27 Nov 2008	AustLII	16
Cain v Aero Marine Consulting Pty Ltd	[2003] FCA 1016; 133 FCR 1	Federal Court of Australia	Australia - Commonwealth	25 Sep 2003	AustLII	7
Roads and Traffic Authority of NSW v FCT	[1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76	Federal Court of Australia	Australia - Commonwealth	5 Jul 1993	AustLII	95
A Solicitor v Council of the Law Society of New South Wales	[2004] HCA 1; (2004) 216 CLR 253; (2004) 204 ALR 8; (2004) 78 ALJR 310	High Court of Australia	Australia - Commonwealth	4 Feb 2004	AustLII	410
Australian Broadcasting Tribunal v Bond	[1980] HCA 33; 170 CLR 380	High Court of Australia	Australia - Commonwealth	2 Sep 1980	AustLII	10
Hughes and Vale Pty Ltd v New South Wales (No 2)	[1955] HCA 28; (1955) 93 CLR 127; [1955] ALR 525; (1955) 29 ALJR 129	High Court of Australia	Australia - Commonwealth	9 Jun 1955	AustLII	1008
(1990) 21 Ald 442	(1990) 21 ALD 442		Australia	circa 1990	LexisNexis AU	2
[2010] Stair Rep 293	[2010] Stair Rep 293		United Kingdom - Scotland	circa 2010		1
Australian Broadcasting Tribunal v Bond	(1990) 170 CLR 321		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3521
(1990) 21 Ald 444	(1990) 21 ALD 444		Australia	circa 1990	LexisNexis AU	3
170 CLR 382	170 CLR 382		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3

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