Australian Taxation Law: Kishore v Tax Practitioners Board Case Analysis

Running head: AUSTRALIAN TAXATION LAW
Australian Taxation Law
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1AUSTRALIAN TAXATION LAW
Introduction:
In the case of “Kishore v Tax Practitioners Board [2016] AATA 764” Mr Kishore
became the registered tax agent on 7th March 2011, at the time of working for his employer,
Charltons CJC Pty Ltd. The company provided accounting and tax agent services for the
clients. In this case, seven preliminary questions originating from the decisions of the board
defined that Mr Kishore considered his behaviour in respect of his departure from Charlton’s
as not the kind of behaviour that the board must unease itself with1. Under the Code of
Professional Conduct specified under Part 3 of the Act, the tax agents are compulsory
required to be acting honestly and with integrity.
Following the hearing of preliminary oral submission, the suitable way of
approaching resolution relating to the dispute between the parties was for the Tribunal to
address a series of threshold questions that was communicated by the parties and accepted by
the tribunal as the central issue to the dispute.
Discussion
According to the “section 2-5 of the Act” it is necessary for the tax agent to make
sure that the tax agent services are provided to people which is in compliance with the correct
standards of the professional and ethical conduct2. This code should be attained by forming a
national board for the registration of tax agents, financial tax advisers and BAS agents. The
code of professional conduct states that the tax agents are required to act with honesty and
with integrity and should comply with the regulations relating to taxation while directing
personal affairs. The operation of code requires the tax agent to act lawfully in the best
1 Glover, John. "Tax agents providing trust deeds and/or advising about trusts: unauthorised legal practice?." Australian Tax
Forum. Vol. 33. No. 3. 2018.
2 Caratti, Silvia, et al. "An analysis of the Tax Practitioners Board outsourcing exposure draft." Tax Specialist 21.3 (2018):
106.

2AUSTRALIAN TAXATION LAW
interest of the party. The Act requires the agent to have a relevant arrangement in place to
manage the conflict of interest which might originate in respect to the activities, they
undertake in capacity of registered tax agent.
The act specially requires the agent to have a legal duty where they should not reveal
any information related to the affairs of the third party without the permission of client3. In
the written submission on the preliminary questions, the taxation board specified that it
remains dependent on the totality of the conduct engaged by Mr Kishore as explained and
characterised in the five judgement by the New South Wales supreme court.
The submission of the court continued by stating that the findings in relation to the
Applicant’s conduct based on which the board and supreme court remain dependent on the
situation of conduct that occurred and the characterisation of conduct. Most importantly, the
defendants have admitted that the majority of the conduct based on which the plaintiff
complained and the dispute among the concerned parties was preliminary directed for
obtaining relief4. Mr Kishore submits by stating that the board must not be permitted to
remain dependent on the matters, factors and situations in detail based on the written
submission of the board to the extent that they do not reflect either the statement of
notification letter or the facts that was stated by the board in the statement of issues, facts and
contentions of the respondents filed to the tribunal.
The decision of the board stated that Mr Kishore had breached the “subsection 30-10
(1)” of the Act by failing to act honestly and with integrity towards his previous employer
Chartons CJC Pty Ltd. The submission of Mr Kishore was rejected since it attempted to
3 James, Simon, Adrian Sawyer, and Ian Wallschutzky. "Tax simplification: A review of initiatives in Australia, New
Zealand and the United Kingdom." eJTR 13 (2015): 280.
4 Barkoczy, Stephen. "Foundations of taxation law 2016." OUP Catalogue (2016).