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austlii:cth/ARTA/2025/353
General information, not legal advice.
ARTA
2025-04-10
Original judgment source is linked above.
(a) Mr Mihajlovic has not satisfied either the Experience Requirement or the Fitness Requirement. > > (b) Accordingly, Mr Mihajlovic did not meet the requirements prescribed by the TASA and the TAS Regulations and was not eligible for registration as a tax agent under section. 20-5(1)(a) and section 20-5(1)(b) of the TASA. and > > (c) The correct or preferable decision on the material before me is for the Reviewable Decision to be affirmed.
Solicitor for the Applicant: Ms J Ng, McLachlan Thorpe Partners
Solicitor for the Respondent: Ms S Pannam, Tax Practitioners Board
[1] T4, Tribunal Hearing Book pages 647 - 653.
[2] T5, Tribunal Hearing Book pages 654 - 657.
[3] T1, Tribunal Hearing Book pages 1 - 13.
[4] Respondent's ASFIC, [1]; Applicant's SFIC, [2].
[5] Respondent's ASFIC at [2] - [24]; Applicant's SFIC [3].
[6] T3, Tribunal Hearing Book pages 54 - 58.
[7] ST8, Tribunal Hearing Book pages 700 - 710. The 589 ITR's comprised 445 individual ITRs, 7 partnership ITRs, 28 trust ITRs, 85 company ITRs and 24 superannuation fund ITRs.
[8] Mihajlovic and Tax Practitioners Board [2022] AATA 342 at [105], [112] - [113].
[9] T3, Tribunal Hearing Book pages 54 - 58.
[10] T3, Tribunal Hearing Book pages 59 - 60.
[20] T5, Tribunal Hearing Book page 655.
[21] T5, Tribunal Hearing Book page 656.
[22] T3, Tribunal Hearing Book pages 87 - 102.
[23] T3, Tribunal Hearing Book pages 118 - 121.
[24] T3, Tribunal Hearing Book pages 122 - 125.
[25] T3, Tribunal Hearing Book pages 126 - 129.
[27] T3, Tribunal Hearing Book pages 19 - 20.
[28] T3, Tribunal Hearing Book pages 638 - 646.
[32] See paragraphs [26] - [32] of these Reasons; Applicant's SFIC, [27] - [28].
[33] See paragraph [29] of these Reasons; Applicant's SFIC, [28].
[35] T3, Tribunal Hearing Book page 35.
[36] Oleshko and Tax Practitioners Board [2016] AATA 237, [19] - [20].
[40] [1990] FCA 379; (1990) 21 ATR 974, 985.
[43] Applicant's SFIC, [14] - [18].
[44] Applicant's SFIC, [15] - [18].
[45] Applicant's SFIC, [20] - [21].
[46] Applicant's SFIC, [22] - [24].
[48] Respondent's Submissions, [49] - [52].
[49] Respondent's Submissions, [53] - [57].
[50] Respondent's Submissions, [59] - [60].
[51] [1990] FCA 379; (1990) 21 ATR 974, 985; Respondent's Submissions, [62].
[53] [2024] AATA 1303, [62].
[54] First Mihajlovic Statement, [33].
[55] Second Mihajlovic Statement, [5]. The current employers identified are Efficiency Works Pty Ltd, Synergy Recruitment Solutions, Treloar Trading Pty Ltd and Halliwell.
[56] ST8, Tribunal Hearing Book pages 700-710. ST8 is also the source of information for sub-paragraphs (e), (f), (g) and (h).
[58] First Mihajlovic Statement, [31], [38].
[59] First Mihajlovic Statement, [39] - [40].
[61] Not less than 12,320 hours - see paragraph [60].
[66] [2014] AATA 100, [36].
[68] [1990] FCA 379; (1990) 21 ATR 974, 984.
[69] [1990] FCA 379; (1990) 21 ATR 974, 985.
Stasos v Tax Agents' Board of New South Wales [1990] FCA 379; (1990) 21 ATR 974
Mihajlovic and Tax Practitioners Board [2022] AATA 342
Oleshko and Tax Practitioners Board [2016] AATA 237
Grosfield and Tax Practitioners Board [2014] AATA 100
GSXZ and Tax Practitioners Board [2024] AATA 1303
(1990) 170 CLR 321