Professional misconduct is not confined to conduct occurring in the course of professional practice. It extends to conduct sufficiently closely connected with actual practice, or conduct manifesting the presence or absence of qualities incompatible with or essential for the conduct of practice. Prolonged and systematic failure to lodge taxation returns by a legal practitioner constitutes professional misconduct on both bases. The Queensland approach in Re Wheeler and Queensland Law Society v Smith confining professional misconduct to conduct in the course of practice is not followed in New South Wales.
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