Alan Gough and Vision Business Group Pty Ltd and Tax Practitioners Board

This matter concerned an appeal by Alan Gough and Vision Business Group Pty Ltd (the Applicants) against decisions of the Tax Practitioners Board (TPB) to terminate their registrations as tax agents. The dispute arose from the Applicants' failure to comply with taxation laws in their personal and business affairs, including late or non-lodgement of income tax returns and Business Activity Statements, and failure to comply with TPB orders requiring them to rectify these issues and undertake further education. The case was heard by Linda Kirk SM in the Administrative Appeals Tribunal.

The Tribunal was required to determine whether Vision Business Group Pty Ltd had breached specific subsections of the Code of Professional Conduct, whether it had ceased to meet the registration requirement of having a director who is a fit and proper person, and if so, whether termination of its registration was appropriate. In relation to Alan Gough, the Tribunal had to consider whether he had breached the same subsections of the Code, whether he was a fit and proper person, and if not, whether the termination of his individual registration was appropriate.

The Tribunal's reasoning focused on the Applicants' persistent failure to comply with their taxation obligations and the TPB's directives. It was established that "personal affairs" for a tax practitioner encompasses their practice and associated entities under their control. The evidence demonstrated that both Mr. Gough and Vision Business Group Pty Ltd failed to comply with Debt and Lodgement Orders issued by the TPB, and Mr. Gough also failed to comply with an Education Order. The Tribunal found that these failures constituted breaches of the Code of Professional Conduct and that Mr. Gough, as the sole director of Vision Business Group Pty Ltd, was not a fit and proper person to be a registered tax agent.

Consequently, the Tribunal affirmed the TPB's decisions to terminate the registrations of both Alan Gough and Vision Business Group Pty Ltd. The Tribunal noted that the Applicants could reapply for registration in the future should they meet the required criteria.