AAT upholds TPB’s decision-making approach
The Administrative Appeals Tribunal (AAT) has affirmed the Tax Practitioners Board’s (TPB’s) termination for tax agent Ranjit Dadwal’s tax agent registration, and the Board’s decision to impose a two-year ban for a re-application for registration.
The TPB made this decision as it found that Dadwal was not a fit and proper person to hold such a registration, as required by the Tax Agent Services Act 2009, as he had criminal convictions and had also failed to disclose those convictions in his annual declaration to the Board.
In this decision, the TPB followed an approach that even if a person’s behaviour doesn’t involve professional misconduct, it could still demonstrate qualities that would lead to a conclusion that they are not fit and proper under the Act. The AAT affirmed this approach.
The AAT also drew attention to Dadwal’s reluctance to take responsibility for his “lack of candour, honesty and integrity” in his dealings with regulatory and professional bodies.
It found that he had engaged in serious criminal conduct, presenting a risk to the reputation of the profession of registered tax agents. This was compounded by his non-disclosure of said conduct, and his false and misleading statements intended to downplay and cover up the conduct.
Dadwal would have until 12 September, this year, to appeal the AAT’s decision.
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