Gupta and Tax Practitioners Board [2022] AATA 4226

TAXATION – application for unrestricted registration as a tax agent – Master of Business Administration (MBA) – whether MBA is relevant to the unrestricted tax agent services to which the Applicant’s application for registration relates – MBA degree and units considered as a whole – only three out of 13 units relevant – eligibility requirements not satisfied – recommendations made concerning communications by Board staff concerning eligibility requirements – Reviewable Decision affirmed

Full decision here