TAXATION – where a registered tax agent seeks judicial review of investigation and sanction decisions made by the respondent and related decisions – where cross-examination evidence in prior proceedings in the Court protected by a certificate under s 128 of the Evidence Act 1995 (Cth) was used by an investigating body – whether use of the protected evidence resulted in an improper exercise of power in making the decision to investigate the applicant – whether the decision to sanction the tax agent was tainted by the protected evidence – whether there was any breach of the rules of natural justice and procedural fairness – held: application dismissed with costs
Original article available at: https://www.judgments.fedcourt.gov.au/judgments/Judgments/fca/single/2023/2023fca0878
For more information, see the original judgement.
