The Administrative Appeals Tribunal (AAT) has rejected an application by Anas Hanieh to stay our decision to terminate his registrations as a tax and BAS agent with the maximum 5-year ban from reapplying.

Mr Hanieh’s registrations were terminated after we found he failed to act honestly and with integrity by lodging false business activity statements, which resulted in him receiving significant refunds in excess of $230,000 which he was not entitled to. He also provided false statements to us and demonstrated a pattern of failure to comply with tax laws over a period of 3 years.

Senior AAT Member D Benk noted: ‘agents are the interface between the public and the tax office, helping Australian’s navigate and comply with the exceptionally complex and ever changing taxation legislation...I find the public interest is likely to be adversely affected by the Applicant continuing to act as a tax agent, even if for a limited time, especially in circumstances where he has admitted that his conduct has fallen short’.

The Tribunal concluded: ‘Allowing a stay…would also frustrate the objectives of the Board. It is a regulatory body. The public rely on it to impose, maintain, educate and reinforce standards required of all registered practitioners who provide these important BAS and tax agent services…the refusal of a stay ensures that the public can retain confidence that the core obligations, with regard to conduct, are taken seriously…This results in the promotion of integrity, reliability, and ethics – all of which engender public trust.’

Mr Hanieh’s also requested a confidentiality order, stating he was concerned about embarrassment and reputational damage. The AAT determined this was not sound reasoning, and would hinder ‘open justice’, which is the paramount consideration in assessing if such orders are to be made.

We welcomed the AAT’s decision noting Mr Hanieh continues to appeal his termination. Although the final review of our decision is still pending, the AAT’s decision sends a clear message that community confidence in the tax profession is paramount and supports our primary objective of protecting the public and ensuring the integrity of the tax profession and the overall tax system.

Tax practitioners demonstrating a serious and blatant disregard for tax laws put the integrity of the tax profession and system at risk. We take a firm approach to support honest tax practitioners by terminating those who fail their legal and ethical responsibilities. Where we identify a serious risk to clients, the public or to revenue, we will act swiftly to support the public interest.