Andrew Oliver HEWLETT

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

The respondent, a 60-year-old solicitor, was charged with professional misconduct for deliberately failing to lodge personal income tax returns for 11 consecutive years (1991-2001), accruing debt exceeding $620,000. He voluntarily disclosed the default to the ATO in 2003 and to the Queensland Law Society in 2006, and was declared bankrupt in 2006. Although the Court of Appeal precedent referred to 'lack of integrity,' the Tribunal made no express finding of dishonesty. The Tribunal found the deliberate, protracted default demonstrated a current character falling short of the standards required for legal practice, and ordered the respondent struck off the Roll with costs, prioritising protection of the public.

Duties found breached:

• No baseless or threatened misconduct report

Aggravating factors:

• Deliberate and knowing default over a protracted period of 11 years
• Substantial tax debt accruing (over $620,000 including penalties and interest)
• Continued non-compliance for about five years after practice became financially successful in 1997
• Preferred to pay other creditors over ATO obligations
• Sought a compromise rather than full payment, leaving fellow taxpayers out of pocket via bankruptcy
• Prior disciplinary history - censured in 1995 (acting without instructions) and 1997 (Trust Accounts Act breaches)
• As a solicitor, responsible for safeguarding clients' moneys

Mitigating factors:

• Voluntary disclosure to ATO in March 2003 and lodgement of outstanding returns
• Voluntary notification to Queensland Law Society via 'show cause' notice
• Difficult personal and financial circumstances (marriage breakdown, heavy drinking, deteriorated mental health)
• No tax payable for early years (1991-1996 minimal)
• Attempts to negotiate settlement with ATO
• Compliance with obligations since
• Good references as a practitioner
• Not motivated purely by greed