The Administrative Review Tribunal (Tribunal) has set aside the Tax Practitioners Board’s (TPB’s) decisions to terminate both the individual and corporate registrations of Mr Sumit Bagga and AUZ Taxation Pty Ltd, respectively, and has instead issued written cautions pursuant to section 30-15(2)(a) of the tax Agent Services Act 2009 (TASA) coupled with detailed, time‑bound orders under section 30‑20 of the TASA.[1]
The decision in AUZ Taxation Pty Ltd and Bagga v Tax Practitioners Board [2025] ARTA 1711 (Decision) is significant because it replaced a termination decision with a structured order enabling the tax agent to continue to practice. In doing, so, it demonstrates how the Tribunal evaluates the orders and sanctions available, and that orders under section 30-20 of the TASA can be used as a structured, and deployed sanction allowing a practitioner to continue to act can be preferred to a suspension or termination of registration as a tax agent where the tax agent recognises and owns the contraventions and there is low risk of future contravention.
The Decision has been appealed by the TPB to the Federal Court of Australia.
Authors:
Megan Bishop, Partner
Email: mbishop@piperalderman.com.au
Christian Febrraro, Senior Associate
Email: cfebbraro@piperalderman.com.au
Gideon Stein, Lawyer
Email: gstein@piperalderman.com.au