While some facts were contentious between Graham and the Legal Services Commission, he admitted to a failure to furnish an income tax return, failure to furnish 20 goods and services (GST) tax returns, failure to give nine yearly income tax returns – and one charge of doing so despite written notice – and a failure to give 66 GST returns.

Graham submitted this failure was “a result of negligence” and not due to a deliberate attempt to avoid tax liability.

In addition to health issues, he said he had a “disposition for problem avoidance” and was unable to discipline himself to make necessary lodgements or to meet his tax obligations in a timely manner.

Since the issue came to light, Graham said he has put arrangements in place to prevent similar lapses from reoccurring and has been compliant with his obligations for the last five years.

In response, the Legal Services Commissioner said QCAT should find his explanations “insufficient” and it was reasonable to accept Graham was aware of his tax obligations because of written notices.

“Further, it is noted that for a substantial period of the relevant date range for the charges, the respondent was a costs assessor, a managing partner of a law practice and, from about 2004 or 2005, involved in a financial planning business,” QCAT said.

However, Justice Paul Williams said that while the commission does point out some inconsistencies in Graham’s evidence, “these alone do not support a conclusion” that the tribunal should not accept his evidence.

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“There are parts of the respondent’s explanation that are, for a responsible and competent practitioner or member of the community, difficult to rationalise. Simply getting organised and on top of his taxation affairs at an early stage was a practical solution.

“However, it appears from the respondent’s evidence that a form of procrastination set in such that he in effect found himself paralysed and unable to get it done,” Justice Williams said.

The tribunal concluded the facts “support a conclusion” that Graham’s misconduct was not because of a deliberate attempt to avoid his tax liabilities.

In addition to the reprimand, Graham was ordered to complete a course with the Queensland Law Society and pay costs.

He was also banned from applying for a practising certificate until February 2026. This is in addition to the three years he was given in 2021.

This case is Legal Services Commissioner v Graham [2024] QCAT 387.