Elizabeth Bishop SC and Justen Nixon recently appeared for the Tax Practitioners Board in Tax Practitioners Board v LMU25 [2026] FCA 429.

The decision considers the recent amendments to the Tax Agent Services Regulations 2022 (Cth) and whether, in light of the new regulatory scheme, the publication of the Board’s decisions on the public register maintained pursuant to s 60-135 of the Tax Agent Services Act 2009 (Cth) constitutes the “operation” or “implementation” of a decision to terminate registration of a tax agent.

The decision provides important guidance on the scope of the powers of the Administrative Review Tribunal to stay the termination of a tax agent’s registration and the circumstances in which a stay can operate to prevent publication of the Board’s decision to terminate registration.

A copy of the decision can be found here.