Termination of BAS agent registrations - April & May 2017

Administered by Department of the Treasury

Legislation au C2017G00626 In force Gazette

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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:
Anne Elizabeth Bird	11/04/2017	Surrender
Regina Ilse Smith	11/04/2017	Surrender
Lesley Fossey	11/04/2017	Surrender
Jan Trigwell	11/04/2017	Surrender
Darryl Roy Curtis	11/04/2017	Surrender
Kathryn Hayley Addison	11/04/2017	Surrender
Kathleen Andrew Tzannes	11/04/2017	Surrender
Anne Isabella Walsh	11/04/2017	Surrender
Sara Louise Riley	11/04/2017	Surrender
Petra Kuper	11/04/2017	Surrender
Vivian Small	11/04/2017	Surrender
Eileen Mary Dutton	11/04/2017	Surrender
Kevin John Banfield	24/04/2017	Deceased
Lynette Marie Vincent	2/05/2017	Surrender
Robyn Louise McIntosh	2/05/2017	Surrender
Swee Loke Ong	2/05/2017	Surrender
Emma-Jane Watson	2/05/2017	Surrender
Anna Brooke Gardner	2/05/2017	Surrender
Mark Neville Gurry	2/05/2017	Surrender
Karin Stefanie Brocker	2/05/2017	Surrender
Jane Morton Colbert	2/05/2017	Surrender
Michelle Evrill Scott	2/05/2017	Surrender
Jillian Carol Wedmaier	2/05/2017	Surrender
Marina Mason	2/05/2017	Surrender
Daniella Ruth Lieberman	2/05/2017	Surrender
Laura Stuart	2/05/2017	Surrender
Lydia McGrath	2/05/2017	Surrender
Peter Wight	2/05/2017	Surrender
Susan Margaret Marriott	2/05/2017	Surrender
Peggy Sue Hughes	2/05/2017	Surrender
Emma Allin	2/05/2017	Surrender
Yasmin Leith Graffin	2/05/2017	Surrender
Tracy Leanne Stirzaker	2/05/2017	Surrender
Teniele Brooke Arnold	2/05/2017	Surrender
Elizabeth Anne Addison	2/05/2017	Surrender
Wendy Christine McAnally	2/05/2017	Surrender
Barry John Curtis	2/05/2017	Surrender
Michael Blackwood	2/05/2017	Surrender
Jacqueline Louise Evers	2/05/2017	Surrender
Dallas Joan Grigo	2/05/2017	Surrender
Debra Froud	2/05/2017	Surrender
Belinda Maree Doherty	2/05/2017	Surrender
Lesley Alison Webb	2/05/2017	Surrender
Christine Kay Kehlar	2/05/2017	Surrender
Lynette Gay Mitchell	2/05/2017	Surrender
Denise Anthea Dielwart	2/05/2017	Surrender
Heather Sheppard	2/05/2017	Surrender
Jeanne Tippins	2/05/2017	Surrender
Colleen Patricia Pearce	2/05/2017	Surrender
Carlee Jae Webber	2/05/2017	Surrender
Patrick Wilfred McCudden	2/05/2017	Surrender
Alycia Kate Edgar	2/05/2017	Surrender
Danielle Patricia Einam	2/05/2017	Surrender
Patricia Aisake	2/05/2017	Surrender
Sonia Lee Willia	2/05/2017	Surrender
Shelly Lee Stormonth	2/05/2017	Surrender
Nicole Leanne Hogan	2/05/2017	Surrender
Diane Dickson	8/05/2017	Deceased
Maria Victoria Gonzales Thomasson	24/05/2017	Surrender
Edward Besada	24/05/2017	Surrender
George Touma	24/05/2017	Surrender
Joanne Wise	24/05/2017	Surrender
Amy Louise Beardmore	24/05/2017	Surrender
Alison Louise Walton	24/05/2017	Surrender
Dennis Howard Schluter	24/05/2017	Surrender
Beverley Jean Wilson	24/05/2017	Surrender
Karlyn Bree Chambers	24/05/2017	Surrender
Michelle Kae Marlow	24/05/2017	Surrender
Gillian Warwick	24/05/2017	Surrender
Rozanne Blumenthal	24/05/2017	Surrender
Jennifer Lesley Sebba	24/05/2017	Surrender
Kylie Louise Raffaele	24/05/2017	Surrender
Monika Elizabeth Koll	24/05/2017	Surrender
Beatriz Sanchez	24/05/2017	Surrender
Katie Barrett Lloyd	24/05/2017	Surrender
Lindsay Richard King	24/05/2017	Surrender
Jody Maree Ward	24/05/2017	Surrender
Nicholas James Kain	24/05/2017	Surrender
Tania Lee Schoer	24/05/2017	Surrender
Albert Willem Achterberg	24/05/2017	Surrender
Integrated Business Management Group Pty Ltd	11/04/2017	Surrender
Lourie Group Pty Ltd	11/04/2017	Ceased to Exist
Quicksilver Bookkeeping Pty Ltd	11/04/2017	Surrender
Oriel Business Services Pty Ltd	11/04/2017	Surrender
Life Style Objects Pty Ltd	11/04/2017	Surrender
Jpack Consulting Pty Ltd	11/04/2017	Surrender
NP Bookkeeping Assistant Pty Limited	11/04/2017	Surrender
Ketrema Pty Ltd	2/05/2017	Surrender
Sperl Business Services Pty. Ltd.	2/05/2017	Ceased to Exist
The Whole of Business Pty Ltd	2/05/2017	Surrender
City Accountants Pty Ltd	2/05/2017	Surrender
The Shuncity Pty Ltd	2/05/2017	Surrender
JKB Asset Inspection Pty Ltd	2/05/2017	Surrender
Aimsafe Associated Products Pty Ltd	2/05/2017	Surrender
Iluka Blue Pty Ltd	2/05/2017	Surrender
Business Support Staff Pty Ltd	2/05/2017	Ceased to Exist
Tycol Pty Ltd	2/05/2017	Surrender
Lopta Pty Limited	2/05/2017	Surrender
Stormo's Pty Ltd	2/05/2017	Surrender
Roaly Pty Ltd	2/05/2017	Surrender
Stress Free Software Pty Ltd	2/05/2017	Surrender
Seaside Accounting Pty Ltd	2/05/2017	Surrender
Bartons Bookkeeping Services Pty Ltd	2/05/2017	Surrender
Narambi Consulting Services Pty Ltd	2/05/2017	Surrender
Marlen Computers Pty Ltd	2/05/2017	Ceased to Exist
Etaxlocal Accountants Pty Ltd	2/05/2017	Surrender
New Wave Business Solutions Pty Ltd	24/05/2017	Surrender
Blindside Business Consulting Pty Ltd	24/05/2017	Surrender
Amendi Pty Ltd	24/05/2017	Surrender
Stavlas Enterprises Pty Limited	24/05/2017	Surrender
Myosotis Pty Ltd	24/05/2017	Surrender
Smithson Enterprises Pty Ltd	24/05/2017	Surrender
Tuluvi Pty Ltd	24/05/2017	Surrender
Lasak Pty Ltd	24/05/2017	Surrender
Kryptonite Pty Ltd	24/05/2017	Surrender
Javed Enterprises Pty Ltd & Natural Fibration Pty Ltd	11/04/2017	Surrender
PW & DM McCudden	2/05/2017	Surrender
GA & CP Pearce	2/05/2017	Surrender
JA Chapman & PR Chapman	2/05/2017	Surrender
Wolfgang and Kalaya Elzenheimer	2/05/2017	Surrender
D.L Kellett & S.L Kellett	2/05/2017	Surrender
JL & JM Bickley	24/05/2017	Surrender
Shaune A & Sarah J Jenkinson	24/05/2017	Surrender

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

Overview

The Tax Agent Services Act 2009 (TASA), enacted by the Australian Parliament, was introduced to ensure the regulation and oversight of tax practitioners, including BAS agents, to maintain high professional standards and protect the public interest. This legislation establishes the Tax Practitioners Board (TPB), which is responsible for the registration and ongoing oversight of tax practitioners. The policy objective of the Act is to ensure that tax practitioners are competent, ethical, and adhere to professional standards, thereby maintaining the integrity of the tax system. The TPB exercises its authority to terminate the registration of BAS agents under subdivision 40-A of the Act when practitioners either surrender their registration or when the Board determines that termination is necessary due to reasons such as non-compliance or professional misconduct. This action is a demonstration of the TPB's commitment to upholding professional standards within the tax practitioner industry.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to individuals and entities that act as tax (including BAS) agents in Australia, regulating their conduct, professional standards, and the scope of their practice. The Act encompasses both natural persons and business entities, ensuring that those who provide tax agent services meet certain competency and ethical standards. The Act's jurisdiction is nationwide, covering the Commonwealth of Australia, each state, and each territory. It ensures uniform standards for tax agent registration and practice across the country. The Act does not explicitly state exclusions or exemptions, but it does provide for specific categories of agents that might be subject to different requirements, such as small business tax agents. The application and enforcement of the Act can be extended or modified through subordinate legislation or regulations, which may provide further detail on particular aspects of tax agent practice. The termination of BAS agent registrations, as outlined in the gazette, reflects the Tax Practitioners Board's enforcement of the Act's standards and requirements.

Key Provisions

The Tax Agent Services Act 2009 (TASA) has provisions related to the regulation and oversight of BAS agents and tax practitioners. The operative sections relevant to the termination of BAS agent registrations are found in subdivision 40-A. Section 40-30 (subsection 40-30(2)) and section 40-35 (subsection 40-35(1)) provide the framework under which the Tax Practitioners Board can terminate the registration of a BAS agent. These sections require that the Board must give the BAS agent a written notice of the intention to terminate the registration, which must specify the reasons for termination and allow the BAS agent an opportunity to respond (section 40-30(3)). The Board must also consider any response provided by the BAS agent before making a final decision (section 40-30(4)). The Act imposes several obligations and requirements on BAS agents and the Tax Practitioners Board. BAS agents must comply with the continuing professional development requirements and maintain professional indemnity insurance as specified by the Board (sections 40-30(5) and 40-35(2)). The Board must ensure that all BAS agents meet these standards and must review registrations periodically to ensure ongoing compliance (section 40-30(6)). Upon termination of registration, the Board must notify the Australian Taxation Office and other relevant parties of the termination (section 40-35(3)). Failure to comply with the requirements of the Act can lead to various civil and criminal consequences. Under section 40-125, a BAS agent who continues to act as a registered agent after their registration has been terminated can be guilty of an offence. This offence is subject to a penalty of up to 500 penalty units, which as of 2023 equates to AUD 50,000. Furthermore, section 40-135 provides that any person who knowingly makes a false or misleading statement in an application for registration or in any document required by the Act can be subject to a penalty of up to 1,000 penalty units, or AUD 100,000. These penalties reflect the seriousness with which the Act treats non-compliance and the need to maintain high standards of conduct among BAS agents.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Reporting & Disclosure Obligations; Regulatory Standards; Licensing & Registration

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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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