The Administrative Review Tribunal (ART) officially replaced the Administrative Appeals Tribunal (AAT) on 14 October 2024. If you submitted an application for a review of a Tax Practitioners Board decision on or before 13 October 2024, there is no need to reapply to the ART. For more details regarding this transition, please visit the Attorney-General's Department website.
You can apply to the Administrative Review Tribunal (ART) for review of certain Tax Practitioners Board (TPB) decisions as outlined in Section 70-10 of the Tax Agent Services Act 2009. These decisions are listed below.
Registration:
Here are the actions related to registration decisions:
- Rejecting an application for registration, including renewal of registration.
- Specifying conditions for registration.
- Refusing to modify a registration condition.
- Denying a renewal application submitted outside the 30 to 90-day window before registration expiration.
- Setting a period during which an application for registration cannot be made.
- Extending the timeframe for completing an investigation.
- Issuing an order or setting a time period related to an order.
- Suspending registration, including determining the suspension duration.
- Deciding whether to terminate or maintain registration (regarding a request to surrender it).
- Deciding to publish investigation findings on the Register when an order, suspension, or termination isn’t appropriate (e.g., for unregistered entities).
- Rejecting an application for approval to employ or use the services of a disqualified entity.
Recognition as a professional association:
- Refusing to recognize an organization as a recognized tax agent association or a recognized BAS agent association.
- Terminating the recognition of a recognized tax agent association or a recognized BAS agent association.
Seeking a review of a reviewable decision:
To appeal a reviewable decision by the Tax Practitioners Board (TPB), you must submit an application for review to the Administrative Review Tribunal (ART) within 28 days of receiving the decision. Your application should include the reasons why you believe the TPB's decision is incorrect.
For further details about the review process, please visit the ART website.
Source: Australian Government Tax Practitioners Board (https://www.tpb.gov.au/home)
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