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

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

Administered by Department of the Treasury

Legislation au C2014G01043 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:
AFIA 1 Pty Ltd & AFIA 2 Pty Ltd	23/05/2014	Surrender
Anthony Wood	13/06/2014	Surrender
Belair Business Services Pty Ltd	01/05/2014	Ceasing to exist
Bluecolt Nominees Pty Ltd	13/06/2014	Surrender
CBD Accounting Solutions Pty Ltd	23/05/2014	Surrender
Charterhill Group Pty Ltd	13/06/2014	Surrender
Christopher James Lynch	16/06/2014	Deceased
C-Lab Pty Ltd	23/05/2014	Surrender
Clarke Waldron Accounting Services Pty Ltd	01/05/2014	Ceasing to exist
Clements Dunne & Bell Pty Ltd	23/05/2014	Surrender
Criteria Bookkeepers Company Pty Ltd	23/05/2014	Surrender
Dalchristie Pty Ltd	23/05/2014	Surrender
David Jacobs	24/04/2014	Agent ceased to meet one of the tax practitioner requirements
Dock & Associates	13/06/2014	Surrender
Duncan Plante & Lynne Birtles	23/05/2014	Surrender
Erwin Hayman	17/05/2014	Deceased
Freelance Global Processing Pty Ltd	13/06/2014	Surrender
Gavin G Rhodes	17/05/2014	Deceased
Geoffrey D Pont	17/05/2014	Deceased
George W Ingram	23/05/2014	Surrender
Grant R Walden	17/05/2014	Deceased
Guild Accountants Pty Limited	23/05/2014	Surrender
HH & Associates Pty Ltd	23/05/2014	Surrender
Ian Stuart Armitage Power	23/05/2014	Surrender
James Richard Bengough	23/05/2014	Surrender
James Robert Miller	16/06/2014	Deceased
John Campbell Ross	16/06/2014	Deceased
John D Pegler	17/05/2014	Deceased
Julie Ann Dempster	17/05/2014	Deceased
K.D.P Consulting Pty Ltd	23/05/2014	Surrender
Kenneth Dacres Magoffin	23/05/2014	Surrender
Kenneth F Smith	17/05/2014	Deceased
Kenneth Raymond Fergus	17/05/2014	Deceased
Kev Ryan Pty Ltd	23/05/2014	Surrender
Magoffin Business Services Pty Ltd	23/05/2014	Surrender
Martha Noy	13/06/2014	Surrender
Moylan Business Solutions Pty Limited	23/05/2014	Surrender
Mullen (WA) Holdings Pty Ltd	13/06/2014	Surrender
Neil Ellis Weeks	17/05/2014	Deceased
Noy & Associates Pty Ltd	13/06/2014	Surrender
Paul McFadzean	13/06/2014	Surrender
PCM Tax Consulting Pty Ltd	23/05/2014	Surrender
Peter Bruce Turnbull	17/05/2014	Deceased
Reginald Valwynne Lowry	23/05/2014	Surrender
Robert Adamson	16/06/2014	Deceased
Robert Elliott Tambree	23/05/2014	Surrender
Robert Henry Deuble	16/06/2014	Deceased
Robert James Harper	16/06/2014	Deceased
Satvir Singh Birk	23/05/2014	Surrender
TCL Partners Pty Ltd	23/05/2014	Surrender
Thomas Richard Dock	16/06/2014	Deceased
Timothy Christiansen	13/06/2014	Surrender
Walter R Murray	17/05/2014	Deceased

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 from:	Reason for Suspension:
Avery Accounting Group Pty Ltd	16/05/2014 – 16/08/2014	Failure to comply with code of professional conduct
John Robert Cleary	17/04/2014 – 17/04/2015	Failure to comply with code of professional conduct
Jun Zhou	23/04/2014 – 23/07/2014	Failure to comply with code of professional conduct
Natasha Christina Rhodes	23/04/2014 – 23/07/2014	Failure to comply with code of professional conduct
Patrick K Chan	21/05/2014 - 21/08/2014	Failure to comply with code of professional conduct
Phillip Young Jin Min	16/05/2014 – 16/08/2014	Failure to comply with code of professional conduct
Scott William Edmonds	16/05/2014 – 16/08/2014	Failure to comply with code of professional conduct
Yee Khang Tan	16/05/201 – 16/08/2014	Failure to comply with code of professional conduct
Zhen Zheng	23/04/2014 – 23/07/2014	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:
Accuracy With Flair Pty Ltd	13/06/2014	Surrender
Allan Dori & Judy Mikola-Dori	26/05/2014	Surrender
Anekah Holdings Pty Ltd	13/06/2014	Surrender
Arlington Bookkeeping Pty Ltd	26/05/2014	Surrender
Assured Bookwork Pty Ltd	13/06/2014	Surrender
Belinda Ann McNamara	23/05/2014	Surrender
Beta Business Solutions Pty Ltd	13/06/2014	Surrender
Bookkeepers Of Melbourne Pty Ltd	26/05/2014	Surrender
C & G Whybro Pty Limited	26/05/2014	Surrender
C H Doubleday & Co Pty Ltd	26/05/2014	Surrender
Carol Ann Sigley	23/05/2014	Surrender
Comtechserve Pty Ltd	13/06/2014	Surrender
Corinne A Whybro	23/05/2014	Surrender
David W Lawson	23/05/2014	Surrender
DC Consultants (Aust) Pty Ltd	26/05/2014	Surrender
Donjan Investments Pty Ltd	26/05/2014	Surrender
E T Management Services Pty Ltd	26/05/2014	Surrender
Edgardo Seiton	13/06/2014	Surrender
Francis Maybir	23/05/2014	Surrender
Froilan Altarez	23/05/2014	Surrender
Gisele Muller	13/06/2014	Surrender
Glenda Kellas	23/05/2014	Surrender
Irwin Saunders	13/06/2014	Surrender
J Halim & V Ismartini	26/05/2014	Surrender
James Halim	23/05/2014	Surrender
Janette Y Reid	23/05/2014	Surrender
Janine Heather Smith	23/05/2014	Surrender
Joanne Rose Galea	23/05/2014	Surrender
Ken Wong	23/05/2014	Surrender
Laura Donnelly	13/06/2014	Surrender
Lee-Ann Van Dam	13/06/2014	Surrender
Marcia Lamarr	23/05/2014	Surrender
Margaret Joy Chapman	28/04/2014	Agent ceased to meet one of the tax practitioner requirements
Marilena Cristea	23/05/2014	Surrender
Mark Ingall	13/06/2014	Surrender
Natalie Ursa Mills	23/05/2014	Surrender
Owbiz Corporate Pty Ltd	13/06/2014	Surrender
Pamela May Walter	23/05/2014	Surrender
PGS Venture Pty Ltd	26/05/2014	Surrender
Pregelj Process Engineers (Aust) Pty Ltd	13/06/2014	Surrender
Rebekka Paula Alberg	23/05/2014	Surrender
Reece Custance	13/06/2014	Surrender
Renee Szopory	13/06/2014	Surrender
Richard Eric Wong	23/05/2014	Surrender
RMO Pty Ltd	13/06/2014	Surrender
Sandeep Bhatt	23/05/2014	Surrender
Skateceen Pty Ltd	26/05/2014	Surrender
Strategic Management & Consulting Services Pty Ltd	26/05/2014	Surrender
Tammy Hartog	23/05/2014	Surrender
The Flying Circus Pty Ltd	26/05/2014	Surrender
Tien Nguyen	13/06/2014	Surrender
Tony Ibrahim Fenkci	23/05/2014	Surrender
Tracy Gaff	23/05/2014	Surrender
Zenith Administration Services Pty Ltd.	13/06/2014	Surrender

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 Suspension
Beenish Sheeraz	23/04/2014 – 23/07/2014	Failure to comply with code of professional conduct
Beverley Ann Heterick	23/04/2014 – 23/07/2014	Failure to comply with code of professional conduct
D & K Brown Pty Ltd	16/05/2014 – 16/08/2014	Failure to comply with code of professional conduct
Saowanee Riding	23/04/2014 – 23/07/2014	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:
A.G Shead & M.F Shead	01/04/2014	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 by the Commonwealth Parliament to address issues related to the professional conduct and registration of tax agents and BAS agents in Australia. The primary policy objective of the Act is to ensure that tax agents and BAS agents meet the requisite standards of competence and integrity, thereby protecting the public and maintaining the integrity of the Australian taxation system. The Act provides the Tax Practitioners Board with the authority to manage the registration and ongoing compliance of tax agents and BAS agents, including the ability to terminate or suspend registrations when necessary. This legislation is crucial in maintaining public trust in the tax profession and ensuring that only qualified and compliant professionals provide tax services.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to entities and individuals acting as tax agents and BAS agents within Australia. This Commonwealth legislation regulates the conduct and professional standards of tax practitioners who provide tax agent services, which include preparing tax returns, providing tax advice, and acting on behalf of taxpayers in dealings with the Australian Taxation Office. The Act covers all states and territories of Australia, thereby having a national jurisdictional reach. The Act allows for the suspension and termination of registrations of tax agents and BAS agents, with reasons for such actions including surrender of registration, failure to comply with the code of professional conduct, and ceasing to exist. The Act may extend its application through subordinate instruments, such as regulations or guidelines, which provide further detail on the professional conduct expected of tax practitioners. There are no stated exclusions or thresholds in the Act itself, but specific conditions for registration and conduct are outlined in related regulations and codes of conduct.

Key Provisions

Under the Tax Agent Services Act 2009 (TASA), the Tax Practitioners Board has the authority to terminate or suspend the registration of tax agents and BAS agents. In the case of tax agent terminations, these are often due to the agent surrendering their registration, ceasing to exist, or failing to meet tax practitioner requirements (sections 40-25 and 40-30). The reasons for termination include voluntary surrender by the agent, the entity ceasing to exist, or the agent no longer meeting the criteria for registration. For example, David Jacobs' registration was terminated on 24/04/2014 because he ceased to meet one of the tax practitioner requirements. The Tax Practitioners Board also has the power to suspend the registration of tax agents and BAS agents under section 30-10 of the TASA. Suspensions are generally due to failure to comply with the code of professional conduct (sections 30-15 and 30-20). For instance, Avery Accounting Group Pty Ltd's registration was suspended from 16/05/2014 to 16/08/2014 due to non-compliance with the code of professional conduct. Similarly, BAS agent suspensions, such as that of Beenish Sheeraz from 23/04/2014 to 23/07/2014, are also based on failure to adhere to the code of professional conduct. The Act imposes specific obligations and requirements on registered tax agents and BAS agents, including adherence to a code of professional conduct and maintaining requisite qualifications. Failure to meet these obligations can result in termination or suspension of registration. Additionally, the Act provides for both civil and criminal penalties for serious breaches, with maximum penalties for offences such as providing misleading or false information potentially reaching up to $132,000 for individuals and $660,000 for bodies corporate, as stipulated under section 13-02 of the Criminal Code Act 1995 (Cth). These penalties underscore the importance of compliance with the Act's provisions to maintain registration and avoid legal repercussions.

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