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austlii:cth/ARTA/2025/697
General information, not legal advice.
ARTA
2025-06-03
Original judgment source is linked above.
Applicants: Mr J. Lunn (self-represented/representing GSA Pty Ltd)
Counsel for the Respondent: Mr L. Molesworth
Solicitors for the Respondent: Ms J Mills, Mr A Seremitis (Tax Practitioners Board)
[5] Respondent's Submissions, [18(a)].
[6] Respondent's Submissions, [18(b)].
[9] Re Oaklands and Australian Securities and Investments Commission [2011] AATA 199, [11].
[10] Explanatory Memorandum to the Administrative Review Tribunal Bill, [339].
[12] See for example Technical Education Australia Pty Ltd and Australian Skills Quality Authority [2018] AATA 3047 at [59]; Birdseye and Tax Practitioners Board [2020] AATA 1250 (Birdseye).
[13] [2009] AATA 798, [4].
[14] [2018] AATA 3047 at [60].
[15] Hopfner and Tax Practitioners Board [2019] AATA 851, [7].
[17] [2018] AATA 4210, [7].
[20] [2023] AATA 757, [35].
[22] Respondent's Submissions, [25(a)].
[23] Respondent's Submissions, [25(b)].
[24] Respondent's Submissions, [26] - [27].
[28] [2020] AATA 1523; (2020) 169 ALD 653, 657; [2020] AATA 1523 at [24].
[30] [2016] AATA 22 at [21] - [22].
[34] [2024] AATA 3251, [29]-[30].
[36] [2020] AATA 1471; (2020) 171 ALD 337, 352; [2020] AATA 1471, [68].
[37] Respondent's Submissions, [31] (citations omitted).
[38] [2020] AATA 1250; (2020) 82 AAR 241,261; [2020] AATA 1250, [109]. See also Hanieh at [31].
[41] [2020] AATA 1471; (2020) 171 ALD 337, 352-353; [2020] AATA 1471 at [73].
Birdseye and Tax Practitioners Board [2020] AATA 1250; 82 AAR 241
Cross and Tax Practitioners Board (2020) 171 ALD 337; [2020] AATA 1471
Greenfield Education Pty Ltd and Australian Skills Quality Authority [2018] AATA 4210
Hanieh and Tax Practitioners Board [2024] AATA 3251
Hopfner and Tax Practitioners Board [2019] AATA 851
Iseppi and Tax Practitioners Board (2020) 169 ALD 653; [2020] AATA 1523
Mclean and Australian Securities and Investments Commission [2016] AATA 22
Poidevin and Australian Securities and Investments Commission [2018] AATA 124
Re Oaklands and Australian Securities and Investments Commission [2011] AATA 199
Re Scott and Australian Securities and Investments Commission (2009) 51 AAR 114; [2009] AATA 798
Taxation Guru Pty Ltd & Anor and Tax Practitioners Board (2019) 166 ALD 5628; [2019] AATA 3249
Technical Education Australia Pty Ltd and Australian Skills Quality Authority [2018] AATA 3047
Thomas and Tax Practitioners Board [2023] AATA 757