Ham v Tax Practitioners Board [2018] FCA 1652

TAXATION – tax agents – cancellation of registration – fit and proper person – tax agent knowingly concerned over lengthy period in equitable fraud when acting otherwise than as tax agent as account for client – extent to which this is a factor to be taken into account in determining whether person is a fit and proper person – observations upon role of and conduct befitting a tax agent and content of expressions “fit and proper person” and “good fame, integrity and character” – Tax Agent Services Act 2009 (Cth), ss 20-5, 20-15, 20-25, 20-50.

Held – appeal dismissed.

Full decision here