Tax Practitioners Board Gazette - May 2016

Administered by Department of the Treasury

Legislation au C2016G00803 In force Gazette

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Termination of tax agent registration

The Tax Practitioners Board has terminated the registration of the following tax agent(s) under subdivision 40-A of the Tax Agent Services Act 2009 (TASA):

Name of Tax agent:	Termination effective from:	Reason for termination:
Alberto Schiavone	30/05/2016	Deceased
Andrew Jon Noolan	5/05/2016	Surrender
Anne-Maree Downes	23/05/2016	Surrender
Ariston Accounting Pty Ltd	23/05/2016	Surrender
Asset Quantity Surveying Pty Ltd	5/05/2016	Surrender
Augustus Lambertus Wilhelmus Bysterveld	4/05/2016	Deceased
Barry Christopher Anthony Smith	5/05/2016	Surrender
Brian Ernest Axelsen	23/05/2016	Surrender
Brian R. Herrett	30/05/2016	Deceased
Cheryl June Brown	23/05/2016	Surrender
Chien Chung Chow	23/05/2016	Surrender
Christine Kirsty Catterwell	5/05/2016	Surrender
Christopher Alexander Scott	23/05/2016	Surrender
Colles Raymond James	5/05/2016	Surrender
D.J Klein & K.J Lonnon & P.J Winchester	5/05/2016	Surrender
Daniel Michal Purcell	5/05/2016	Surrender
David Robert Hughes	23/05/2016	Surrender
David Salvatore Cassaniti	5/05/2016	Surrender
Ed Hillier Pty Ltd	23/05/2016	Surrender
George Frank Wosinski	5/05/2016	Surrender
Gordon F. Whitaker	23/05/2016	Surrender
Graeme Nicholas Davies	4/05/2016	Deceased
Guardian Partners Accountants Pty Ltd	23/05/2016	Surrender
Janet Lynne Simpson	23/05/2016	Surrender
John Frederick Seccombe	5/05/2016	Surrender
John M. Feenan	30/05/2016	Deceased
Josephine Scaltrito	5/05/2016	Surrender
Karlie Dawn Wallace	5/05/2016	Surrender
Keith B. Johnson	5/05/2016	Surrender
Kitty Yi Ki Tsang	5/05/2016	Surrender
Leo Brogan & Josephine Scaltrito & Leo Brogan Pty Ltd & J Scaltrito Pty Ltd	23/05/2016	Surrender
Lindsay Stewart Brown	5/05/2016	Surrender
Lynne Maree Nichols	23/05/2016	Surrender
Madlinbell Pty Ltd	23/05/2016	Surrender
Mark Heffernan & Associates Pty Ltd	23/05/2016	Surrender
Martin Henry Greenhill	4/05/2016	Deceased
Matthew Robert Darwent	23/05/2016	Surrender
Melissa Jane Campbell	5/05/2016	Surrender
MGA Accountants (QLD) Pty Ltd	5/05/2016	Surrender
Michelle Louise Lambert	5/05/2016	Surrender
Moore Stephens (Gold Coast) Pty Ltd	23/05/2016	Surrender
Mr Hassan M Kharroubi	30/05/2016	Agent ceased to meet one of the tax practitioner requirements
Murray Consulting Group Pty Ltd	23/05/2016	Surrender
Naradan (Vic) Pty Ltd	5/05/2016	Surrender
Neil Andrew Watts	23/05/2016	Surrender
Nicholas James Hughes	5/05/2016	Surrender
Novi Tan	5/05/2016	Surrender
Paul Charles Rogan	5/05/2016	Surrender
Peter Robert Ogilvy	30/05/2016	Deceased
Phillip Rodney Noske	5/05/2016	Surrender
Rebecca Rice-Ward	23/05/2016	Surrender
Redesdale Consulting Pty Ltd	23/05/2016	Surrender
Reed Management Consultancy Pty Ltd	5/05/2016	Surrender
Richard James Young	23/05/2016	Surrender
Robert Richard Stevenson	5/05/2016	Surrender
Sok-Lin Tan	5/05/2016	Surrender
Strategic Compliance Pty Ltd	5/05/2016	Surrender
Susan Margaret Thomson	5/05/2016	Surrender
Terrence Neil Brown	30/05/2016	Deceased
TFS Accounting Services Pty Limited	5/05/2016	Surrender
Trevor Ronald Gorman	5/05/2016	Surrender
Vandeleur Pty Ltd And Thomas Andrew Ferris	5/05/2016	Surrender
William Macfarlane	30/05/2016	Deceased

The Tax Practitioners Board has terminated the registration of the following tax agent(s) under subdivision 30-B of the Tax Agent Services Act 2009 (TASA):

Name of Tax agent:	Termination effective from:	Reason for termination:
ACA Partners Pty Ltd	26/05/2016	Failure to comply with code of professional conduct
ATP Group Pty Ltd	30/05/2016	Failure to comply with code of professional conduct
Dant Business Solutions Pty Ltd	24/05/2016	Failure to comply with code of professional conduct
Mr Daniel Peter Bacelic	14/04/2016	Failure to comply with code of professional conduct

Rosemary Holloway
Secretary
Tax Practitioners Board
GPO Box 1620
Sydney NSW 2001

Termination of BAS agent registration

The Tax Practitioners Board has terminated the registration of the following BAS agent(s) under subdivision 40-A of the Tax Agent Services Act 2009 (TASA):

Name of BAS agent:	Termination effective from:	Reason for Termination:
Advance Systems Services Pty Ltd	5/05/2016	Surrender
Albany City Bookkeeping Services Pty Ltd	23/05/2016	Surrender
Boiton Hill Pty Ltd	5/05/2016	Surrender
Bonkara Pty Ltd	23/05/2016	Surrender
Bookkeeping Institute Of Australia Pty Ltd	23/05/2016	Surrender
Caroline Kennedy Dark	19/05/2016	Deceased
Catherine Rose Hatch	5/05/2016	Surrender
Chagall Pty Ltd	23/05/2016	Surrender
Chell Pty Ltd & Chellingtons Pty Ltd	23/05/2016	Surrender
Christina Rose Johansen	5/05/2016	Surrender
Christine Sedgman	5/05/2016	Surrender
Claudia Farfaglia Bevilacqua	5/05/2016	Surrender
Dakin Business Services Pty Ltd	23/05/2016	Surrender
Debra Coulthard	5/05/2016	Surrender
DNM Investments Pty Ltd	5/05/2016	Surrender
EAJ Investments Pty Ltd	5/05/2016	Surrender
Enjoy Bookkeeping Pty Ltd	5/05/2016	Surrender
Essam Investments Pty Ltd	5/05/2016	Surrender
Graciela Ramon Michel	5/05/2016	Surrender
Harish Rajak	23/05/2016	Surrender
Helen Doris Devine	23/05/2016	Surrender
Helen Margaret Bryant	23/05/2016	Surrender
Irene Lewis	5/05/2016	Surrender
John Boath	23/05/2016	Surrender
Josmat Investments Pty Ltd	23/05/2016	Surrender
Judith Ann Smith	23/05/2016	Surrender
Kalpeshkumar DAVE	23/05/2016	Surrender
Kathryn Elizabeth Primmer	5/05/2016	Surrender
Kelly Caroline Platt	5/05/2016	Surrender
Kerryn Christine Lindsay	23/05/2016	Surrender
Lloyd James Atkins	23/05/2016	Surrender
Lorraine Bennett	23/05/2016	Surrender
Melanee Adele Chittick	23/05/2016	Surrender
Micmel Services Pty Ltd	5/05/2016	Surrender
Monique Renz	23/05/2016	Surrender
More Than Numbers Bookkeeping Pty Ltd	5/05/2016	Ceased to Exist
Mulberry Tree Management Services Pty Ltd	5/05/2016	Surrender
Narelle Lesley Essam	5/05/2016	Surrender
Natasha Vanessa Benjamin	23/05/2016	Surrender
Network Business Group Pty Ltd	5/05/2016	Surrender
Office Wisdom Pty Ltd	23/05/2016	Surrender
Paravastu Ravi Kumar Ramayanam	5/05/2016	Surrender
PLRDA Pty Ltd	5/05/2016	Ceased to Exist
Rakeshni Devi Mudaliar	5/05/2016	Surrender
Renee Liza Reed	5/05/2016	Surrender
Sally May Smith	5/05/2016	Surrender
Sandra Kay Wood	5/05/2016	Surrender
Sara Elizabeth Smith	23/05/2016	Surrender
SCHEDULE BOSS PTY LTD	23/05/2016	Surrender
Sharon Hutchison	5/05/2016	Surrender
Southern Highlands Business Services Pty Ltd	5/05/2016	Surrender
Strata Management Centre Pty Ltd	5/05/2016	Surrender
Sutonne Holdings Pty Ltd	23/05/2016	Surrender
Tanya Louise Sincock	23/05/2016	Surrender
TBS Construction Services Pty Ltd	5/05/2016	Surrender
TOP Bookkeeping (SA) Pty Ltd	23/05/2016	Surrender
Tracey Catherine Bernasconi	5/05/2016	Surrender
Tracey Lyn Mills	5/05/2016	Surrender
William Paul Coffey	5/05/2016	Surrender
Work Direct Labour Hire Pty Ltd	5/05/2016	Surrender

Rosemary Holloway
Secretary
Tax Practitioners Board
GPO Box 1620
Sydney NSW 2001

Termination of Tax (financial) Adviser registration

The Tax Practitioners Board has terminated the registration of the following Tax (financial) Advisers under subdivision 40-A of the Tax Agent Services Act 2009 (TASA):

Name of Tax (financial) Advisers:	Termination effective from:	Reason for Termination:
Peter Ian Crump	5/05/2016	Surrender

Rosemary Holloway
Secretary
Tax Practitioners Board
GPO Box 1620
Sydney NSW 2001

Overview

The Tax Agent Services Act 2009 (TASA) was enacted by the Australian Parliament to establish a regulatory framework governing tax agents, BAS agents, and tax (financial) advisers. The Act was introduced to address the need for better regulation and oversight of the tax profession, aiming to protect the public interest by ensuring that tax practitioners meet certain professional standards and obligations. The primary policy objective of the Act is to enhance the integrity and competence of the tax profession, thereby fostering public confidence in the tax system. The Act provides for the registration and regulation of tax practitioners, including the establishment of the Tax Practitioners Board, which is responsible for administering the Act and ensuring compliance with its provisions.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to tax agents, BAS agents, and tax (financial) advisers operating in Australia. These professionals must be registered with the Tax Practitioners Board (TPB) to provide tax services to the public. The Act applies to individuals and entities offering tax services, including the preparation of tax returns, providing tax advice, and acting as a registered agent for the purposes of the Taxation Administration Act 1953. The Act's jurisdiction extends across Australia, covering all states and territories, and applies to both Commonwealth and state taxation matters. There are no explicit exclusions or exemptions mentioned in the provided excerpt, although the Act may extend or restrict its application through subordinate instruments not detailed here. The Act allows for the termination of registration under certain circumstances, such as surrender of the registration, failure to comply with the code of professional conduct, or the cessation of the agent's ability to meet the tax practitioner requirements.

Key Provisions

The Tax Agent Services Act 2009 (TASA) provides a framework for the regulation of tax practitioners in Australia, ensuring that individuals and entities that provide tax services meet certain standards and requirements. One of the key provisions of the Act is the authority of the Tax Practitioners Board to terminate the registration of tax agents, BAS agents, and tax (financial) advisers under subdivision 40-A (sections 40-35 and 40-40) if specific conditions are met. The Act also imposes obligations on these practitioners to maintain their professional standards and comply with the code of professional conduct (sections 40-30 and 40-35). For tax agents, BAS agents, and tax (financial) advisers, the Act requires that they meet the necessary qualifications and standards, as well as maintain their professional competence and integrity. These practitioners must adhere to the code of professional conduct set out in the Act and any regulations made under it. The code outlines the ethical and professional standards that tax practitioners must observe in their dealings with clients and the Australian Taxation Office. The Act also contains provisions for the termination of registration in cases of surrender of registration, death, or failure to comply with the code of professional conduct. Surrender of registration means that the practitioner has voluntarily given up their registration, which can occur for various reasons, such as choosing to no longer provide tax services or relocating to another jurisdiction. Death of the practitioner results in automatic termination of their registration. Failure to comply with the code of professional conduct can lead to termination of registration if the practitioner's actions are deemed to be in breach of the professional standards set out in the Act. Under the Tax Agent Services Act 2009 (TASA), breaches of the Act or regulations can result in both civil and criminal penalties. Civil penalties may include fines and orders for restitution or compensation. For example, section 40-50 of the Act provides for fines of up to $21,000 for individuals and $105,000 for bodies corporate for certain breaches. Criminal penalties may include fines and imprisonment. Section 40-55 of the Act provides for fines of up to $21,000 and imprisonment for up to 12 months for individuals and $105,000 and imprisonment for up to five years for bodies corporate for certain offences. Additionally, the Act includes provisions for the Tax Practitioners Board to refer matters to the Australian Taxation Office or other relevant authorities for further investigation and possible prosecution.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Offence Provisions; Reporting & Disclosure Obligations; Regulatory Standards; Enforcement Powers

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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