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Termination of tax agent registration, Suspension of tax agent registration, Termination of BAS agent registration, Suspension of BAS agent registraion

Termination of tax agent registration, Suspension of tax agent registration, Termination of BAS agent registration, Suspension of BAS agent registraion

Administered by Department of the Treasury

Legislation au C2013G01584 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:
AL & Co Accountants Pty Ltd	21/10/2013	Surrendered
Alexander Georgiou	10/9/2013	Deceased
Allen John Walker	21/10/2013	Surrendered
Andrew Nicolaou	21/10/2013	Surrendered
Bobby Phang	16/9/2013	Surrendered
Brian Felix Monger	21/10/2013	Surrendered
Brian John Crimp	16/9/2013	Surrendered
Brian Nichols	12/10/2013	Deceased
Bruce J McAdam	12/10/2013	Deceased
Bryce William Rutherford Barker	21/10/2013	Surrendered
Charles Slidders	16/9/2013	Surrendered
Cheng Cheng Li	20/09/2013	Agent ceased to meet one of the tax practitioner requirements
Clare Louise Parkin	3/10/2013	Agent ceased to meet one of the tax practitioner requirements
Coghlan De Luca Pty Ltd	17/9/2013	Surrendered
Dapto Aif Pty Ltd	21/10/2013	Surrendered
David John Ferrier	16/9/2013	Surrendered
David John Press	21/10/2013	Surrendered
Denis Bernard Phelan	10/9/2013	Deceased
Denis William Moore	16/9/2013	Surrendered
Dennis H Ranford	17/9/2013	Surrendered
Derek Godfrey Alexander Bryden	21/10/2013	Surrendered
Desmond Grigg	16/9/2013	Surrendered
Edward Henderson	21/10/2013	Surrendered
Eric Siebert	12/10/2013	Deceased
Eyzin Holdings Pty Ltd	17/9/2013	Surrendered
Felix Kaye	10/9/2013	Deceased
Finovation Pty Ltd	21/10/2013	Surrendered
Gabriel Elizabeth Hughes	16/9/2013	Surrendered
Geoff Coleman & Co Pty Ltd	21/10/2013	Surrendered
Geoffrey Fennell	16/9/2013	Surrendered
Gordon Francis Cumming	10/9/2013	Deceased
Graeme John Ryan	21/10/2013	Surrendered
Graham William Ingram	21/10/2013	Surrendered
Hansig Kim	15/08/2013	Agent ceased to meet one of the tax practitioner requirements
Harold James Moyle	21/10/2013	Surrendered
Harry Moyle Pty Ltd	21/10/2013	Surrendered
Heffes And Associates Pty Ltd	21/10/2013	Surrendered
Herbert Andrew Purdon	21/10/2013	Surrendered
Ian Alexander Cuddihy	16/9/2013	Surrendered
Ian Mark Kras	16/9/2013	Surrendered
Jack Childers Henderson	16/9/2013	Surrendered
James Alfred Galpin	21/10/2013	Surrendered
James Gullan Dunstan	21/10/2013	Surrendered
John Caven Fizsimons	21/10/2013	Surrendered
John Daniel Basile	10/9/2013	Deceased
John Edwin Frank Beardsmore	21/10/2013	Surrendered
John Foster	21/10/2013	Surrendered
John Howard Marron	19/9/2013	Surrendered
John Littlemore	12/10/2013	Deceased
John Stanley Woodward	21/10/2013	Surrendered
Jon Gillett Noolan	16/9/2013	Surrendered
Kelvyn John Smith	21/10/2013	Surrendered
Kenneth J. Elder	21/10/2013	Surrendered
Kerry Anthony Cheers	10/9/2013	Deceased
Kevin Wilson	16/9/2013	Surrendered
Kiriley Roper	16/9/2013	Surrendered
Kym Jonathon Barnes	21/10/2013	Surrendered
Linda Lee	21/10/2013	Surrendered
Malones Business Advisors Pty Ltd	21/10/2013	Surrendered
Marjorie Ann Gannon	21/10/2013	Surrendered
Mark Anthony Vassallo	21/10/2013	Surrendered
Mary Choate	16/9/2013	Surrendered
McCosker Partners Pty Limited	21/10/2013	Surrendered
Medhat Charles Said	17/10/2013	Agent ceased to meet one of the tax practitioner requirements
Meenakshi Raju	10/9/2013	Deceased
Murray Baldwin	16/9/2013	Surrendered
Neville Keith Cuthbert	16/9/2013	Surrendered
Orest Sywak	8/08/2013	Agent ceased to meet one of the tax practitioner requirements
Paramount Business Advisor Pty Ltd	17/9/2013	Surrendered
Paul Phillip Iaconis	21/10/2013	Surrendered
Perta Thomson Partners	17/9/2013	Surrendered
Peter Beharis	12/10/2013	Deceased
Peter Michael Burns	16/9/2013	Surrendered
Phillip John Costello	21/10/2013	Surrendered
Robert Reardon	16/9/2013	Surrendered
Rodger Wayne Harrison & Peter Lindley Siepen	21/10/2013	Surrendered
Rodney Moreton Stewart	16/9/2013	Surrendered
Ross I. McFarlane	16/9/2013	Surrendered
Shaune A. McNamara	3/10/2013	Agent ceased to meet one of the tax practitioner requirements
Stephen Ross Gregory	16/9/2013	Surrendered
T S Dee Pty Ltd	21/10/2013	Surrendered
Taxation Consultants Pty Ltd	17/9/2013	Surrendered
Terence John Jenkins	16/9/2013	Surrendered
Thomas John Klemm	12/10/2013	Deceased
Timothy J Stafford-Gaffney	16/9/2013	Surrendered
Tsu Chien Su	9/09/2013	Agent ceased to meet one of the tax practitioner requirements
Watts Price & Associates Dimboola Pty Ltd	21/10/2013	Surrendered
Wilfred Clark	16/9/2013	Surrendered
William Chuck	16/9/2013	Surrendered
William J Meagher	16/9/2013	Surrendered
William Ramsay Carter	16/9/2013	Surrendered
William Tonkin	16/9/2013	Surrendered

Suspension of tax agent registration

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

Name of Tax agent:	Suspension effective:	Reason for termination:
Alan John Robison	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Eric Kwan	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Lai Yan Pak	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Michelle Anne Guthrie	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Peter Yingzhao Wu	11/8/2013 – 10/02/2014	Failure to comply with code of professional conduct
Stephen Charles Nuske	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Valerie Misoyannis	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
William Kong Wong	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Yu Seok Suh	12/8/2013 – 11/11/2013	Failure to comply with code of professional conduct

Rosemary Holloway

Secretary

Tax Practitioners Board

PO Box 126
Hurstville BC NSW 1481

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:
Ann Yoxall	17/9/2013	Surrendered
Belinda Lowe	17/9/2013	Surrendered
Christine Eden	21/10/2013	Surrendered
D and D Accounting and Financial Services Pty Ltd	17/9/2013	Surrendered
Danvana Pty Ltd	17/9/2013	Surrendered
David Chritopher Steytler	17/9/2013	Surrendered
Deepvale Pty Ltd & Marlinka Pty Ltd	21/10/2013	Surrendered
Dhruba Prasad Bhandari	21/10/2013	Surrendered
Elizabeth Colleen Milne	21/10/2013	Surrendered
Finglas Concrete Pty Ltd	17/9/2013	Surrendered
Gail Fisher	17/9/2013	Surrendered
Jennifer Land	17/9/2013	Surrendered
JI & MA Coubrough	21/10/2013	Surrendered
JT & KJ Mooring	17/9/2013	Surrendered
Jung Sun Lee	21/10/2013	Surrendered
Kerry Anne Stewart	17/9/2013	Surrendered
Kevin John Wibberley	21/10/2013	Surrendered
Kim Hue Thi Bell	13/10/2013	Deceased
Kim Maree Johnson	17/9/2013	Surrendered
Life Insurance And Super Pty Ltd	22/10/2013	Surrendered
Linda Anne Bailey	21/10/2013	Surrendered
Maria Macris	21/10/2013	Surrendered
Mark Grahame Dowling	21/10/2013	Surrendered
MDH Accounting Pty Ltd	22/10/2013	Surrendered
Melissa Edwards	17/9/2013	Surrendered
Michael John Hines	21/10/2013	Surrendered
Michelle Anne Coubrough	21/10/2013	Surrendered
Michelle Constance Diviney	17/9/2013	Surrendered
Michelle Manton	17/9/2013	Surrendered
Molly Panagopoulos	17/9/2013	Surrendered
Nagy Banoub	17/9/2013	Surrendered
Numberz Pty Ltd	17/9/2013	Surrendered
Peter Thomas Dawson	21/10/2013	Surrendered
Susan Kealey	21/10/2013	Surrendered
Veronica Messina	13/10/2013	Deceased
Wendy Smith Pty Ltd	22/10/2013	Surrendered
Zong Qi Xie	17/9/2013	Surrendered

Suspension of BAS agent registration

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

Name of BAS agent:	Suspension effective from:	Reason for termination:
Benjamin Charles Hinckfuss	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Frances Grace Kilpatrick	5/8/2013 – 4/11/2013	Failure to comply with code of professional conduct
Jessica Arminel O'Rourke	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Joanne Rose Dagher	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Karen Louise Cox	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Melanie Weeks	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Nicholas Keith Masotto	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Nicole Allen	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Nilesh Rohen Singh	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Norman Yap	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct
Numbers Figured Pty Ltd	5/8/2013 – 4/11/2013	Failure to comply with code of professional conduct
So Young Kim	26/8/2013 – 25/11/2013	Failure to comply with code of professional conduct

Termination of BAS agent registration

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

Name of BAS agent:	Termination effective from:	Reason for termination:
SME Results Group Pty Ltd	3/10/2013	Failure to comply with code of professional conduct

Rosemary Holloway

Secretary

Tax Practitioners Board

PO Box 126
Hurstville BC NSW 1481

Overview

The Tax Agent Services Act 2009 (TASA) was enacted to establish a regulatory framework governing tax practitioners, ensuring that they meet professional standards and comply with ethical requirements. This legislation was introduced by the Parliament of Australia to address gaps in the regulation of tax agents and BAS agents, aiming to protect consumers and maintain integrity in the tax system. The Act sets out the processes for the registration, conduct, and discipline of tax agents and BAS agents, including provisions for termination and suspension of registrations. The policy objective of TASA is to ensure that tax practitioners provide services with competence, diligence, and integrity, thereby enhancing public confidence in the tax system. The Tax Practitioners Board, as the regulatory body under TASA, is responsible for overseeing the conduct of tax agents and BAS agents and taking appropriate actions, such as termination or suspension of registrations, when necessary to uphold these standards.

Scope and Application

The Tax Agent Services Act 2009 (TASA) governs the registration and conduct of tax agents and BAS agents in Australia, ensuring that these professionals meet specific standards and comply with professional conduct requirements. This legislation applies to individuals and entities that provide tax agent services or BAS agent services, including those who prepare tax returns, lodge tax documents, or provide tax advice to the public. The Act is enforced by the Tax Practitioners Board (TPB), which has the authority to terminate or suspend registrations based on compliance with the Act’s provisions. The TPB can terminate registrations if a tax or BAS agent ceases to meet the required standards, surrenders their registration, or fails to comply with the code of professional conduct. Suspensions can be imposed for non-compliance with the professional conduct code and may be temporary, allowing the agent to reinstate their registration upon meeting the necessary conditions. The geographic reach of TASA is national, affecting tax and BAS agents across all states and territories in Australia. The Act does not specify exclusions or thresholds for registration, but subordinate instruments may further define these criteria. Through these instruments, the TPB can extend or restrict the application of the Act to ensure comprehensive oversight of tax and BAS agents.

Key Provisions

The primary sections of the Tax Agent Services Act 2009 (TASA) referenced in the Gazette are subdivisions 40-A and 30-B. Subdivision 40-A (sections 40-90 to 40-100) outlines the procedures for terminating the registration of tax agents, while subdivision 30-B (sections 30-80 to 30-90) covers the suspension of such registrations. These sections mandate the Tax Practitioners Board to take action against tax agents who fail to meet the required standards or have ceased to be eligible for registration. Subdivision 40-A similarly applies to the registration of BAS agents, ensuring that those who manage Business Activity Statements (BAS) adhere to the same standards as tax agents. The Act imposes several obligations on tax agents and BAS agents. Both must comply with a code of professional conduct, which includes ethical standards, competency requirements, and obligations to clients. Additionally, tax agents must hold appropriate qualifications, such as a tax agent's licence, and BAS agents must meet specific requirements for managing BAS. Both types of agents are also required to maintain professional indemnity insurance and to report any changes in their circumstances to the Tax Practitioners Board. Breaches of the Act can lead to significant consequences. Under the Act, the Tax Practitioners Board can terminate the registration of a tax agent or BAS agent for reasons such as surrendering the registration, failing to meet the tax practitioner requirements, or ceasing to be a fit and proper person. Suspension of registration can occur if an agent fails to comply with the code of professional conduct. The penalties for these breaches can include fines and, in severe cases, criminal charges. For example, knowingly making a false statement in an application for registration can result in a fine of up to 5,000 penalty units or imprisonment for up to five years, or both. These measures ensure that tax and BAS agents operate within the legal framework, maintaining the integrity of the tax system.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Reporting & Disclosure Obligations; Licensing & Registration; Enforcement Powers; Prohibited Conduct

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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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