Tomkinson and Tax Practitioners Board

This matter concerned an application for review of decisions made by the Tax Practitioners Board (TPB) to terminate the registration of the applicant as a tax agent and to impose an 18-month non-application period. The applicant's conduct, which led to the TPB's decisions, included multiple failures to manage his personal tax affairs, such as failing to lodge business activity statements and income tax returns, defaulting on numerous payment arrangements, and failing to pay superannuation and trust indebtedness. Furthermore, the applicant had lodged an application for renewal of his registration with a false declaration regarding his overdue tax obligations.

The Tribunal was required to determine whether the applicant had breached specific subsections of the Code of Professional Conduct, specifically concerning honesty and integrity. It also had to assess whether the applicant was a 'fit and proper person' to be a registered tax agent, and consequently, whether the termination of his registration and the imposition of the 18-month non-application period were appropriate sanctions. The definition of 'personal affairs' was clarified to encompass not only the tax practitioner's practice but also the affairs of all associated entities under their direct or indirect control.

In reaching its decision, the Tribunal considered the applicant's extensive history of non-compliance with his tax obligations and his failure to act with honesty and integrity, particularly in relation to the false declaration made in his renewal application. The Tribunal found that these actions constituted breaches of the Code of Professional Conduct and demonstrated that the applicant was not a fit and proper person. Applying the principles from Drake (No 2) and considering the applicant's circumstances and comparable Tribunal decisions, the Tribunal affirmed the TPB's decision to terminate the applicant's registration and agreed that an 18-month period during which the applicant could not apply for registration was appropriate.