Accountant seeks to overturn TPB findings in tribunal review

The TPB published allegations against Ristevski last month, alleging that he had contravened the Tax Agent Services Act 2009 (TASA) by providing tax agent services unlawfully.

The application filed with the Tribunal states that Ristevski disputes the Board's conclusion that he contravened sections 50-5 and 50-10 of the Tax Agent Services Act 2009. He further contends that he did not advertise tax agent services while unregistered and did not provide tax agent services for a fee or reward while unregistered.

"The purpose of the Tribunal review is to ensure that all relevant evidence is independently examined and that procedural fairness is upheld," Ristevski said.

The Administrative Review Tribunal application seeks review of the TPB's decision to publish findings against him, with Mr Ristevski arguing that publication was not warranted in the circumstances.

Ristevski said he welcomes the opportunity for an independent merits review and is confident the Tribunal process will allow the facts to be properly considered.

"Australians are entitled to due process and an independent review of government decisions. That is precisely what the Tribunal system is designed to provide," he said.

Ristevski noted that the filing of the ART application does not determine the merits of the case but initiates an independent review process.

As the matter is now before the Tribunal, the TPB said further comment will be limited while proceedings are underway.