Andrew Oliver HEWLETT

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

A 60-year-old Queensland solicitor was found guilty of professional misconduct for failing to lodge personal income tax returns for 11 consecutive years (1991-2001), with substantial tax debt accruing over the last five years. Although he voluntarily disclosed to the ATO in 2003, negotiated to compromise the debt, and later became bankrupt, the Tribunal found his deliberate and protracted default, preference for other creditors, and character concerns rendered him presently unfit to practise. The Tribunal found a lack of integrity (not an express finding of dishonesty) and ordered his name removed from the Roll plus costs.

Duties found breached:

• No baseless or threatened misconduct report

Aggravating factors:

• Deliberate and protracted default over 11 years
• Knew of obligation and chose not to discharge it
• Continued to ignore obligations for about five years after practice became financially successful
• Preferred to pay other creditors over the ATO
• Sought a compromise rather than full payment, leaving fellow taxpayers out of pocket
• Prior censures in 1995 (acting without instructions) and 1997 (Trust Accounts Act breaches)
• Substantial tax debt (total due approx $621,413, later exceeding $900,000)

Mitigating factors:

• Voluntarily disclosed non-compliance to ATO and lodged outstanding returns
• Difficult personal and financial circumstances (marriage breakdown, heavy drinking, mental health deterioration)
• No tax payable for early years; significant liability only in five years
• Attempts to settle the debt with the ATO
• Compliance with obligations since
• Good references as a practitioner
• Conceded professional misconduct