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

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

Administered by Department of the Treasury

Legislation au C2014G00690 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:
4 U Financial Planning Pty Ltd	28/04/2014	Surrender
Andrew Vincent Mills	28/04/2014	Surrender
Arnold Clive Harrington	28/04/2014	Deceased
Ashley John Callewaert	28/04/2014	Surrender
Bailiss Pty Ltd & Plantagenet Professional Services Pty Ltd	25/03/2014	Surrender
Ballina Holdings Pty Ltd	25/03/2014	Surrender
Casey Accounting & Business Services Pty Ltd	28/04/2014	Surrender
Chatfield Price Pty Ltd	28/04/2014	Surrender
Christopher John Langdon	28/04/2014	Surrender
Christopher Miles Fitzpatrick	22/04/2014	Deceased
CMH Accounting Pty Ltd	28/04/2014	Surrender
Colin W Stewart	25/03/2014	Surrender
D R Levy Pty Limited	25/03/2014	Surrender
Desmond John O'Keefe	25/03/2014	Surrender
Deymos Pty Ltd	25/03/2014	Surrender
Eleventh Floor Pty Ltd	25/03/2014	Surrender
Farouk Fagredin	01/04/2014	Agent ceased to meet one of the tax practitioner requirements
George Scott Patterson	25/03/2014	Surrender
Grant William Carroll	01/04/2014	Agent ceased to meet one of the tax practitioner requirements
Hindmarsh McDonald Pty Ltd	28/04/2014	Surrender
Integrated Adviser Learning Pty Ltd	25/03/2014	Surrender
Janette M Bastick	28/04/2014	Surrender
Jeannete F Thornley	22/04/2014	Deceased
Keith H Pearce	28/04/2014	Surrender
Kerry Cheers Accounting Services Pty Ltd	28/04/2014	Surrender
Kohhagen Group Pty Ltd	25/03/2014	Surrender
McGrath Business Advisory Pty Ltd	28/04/2014	Surrender
Nathan Robert Morris	04/04/2014	Agent ceased to meet one of the tax practitioner requirements
Peter A Dunn & David L Kean	28/04/2014	Surrender
Peter P Mulcahy	22/04/2014	Deceased
Prime Taxation & Business Solutions Pty Ltd	25/03/2014	Surrender
Raymond L Birch	28/04/2014	Surrender
Retirement and Superannuation Services Pty Ltd	25/03/2014	Company ceasing to exist
Rick Mandelson & Co Pty Ltd	25/03/2014	Surrender
Robert Arthur Stevens	25/03/2014	Surrender
SDP & Associates (Sydney) Pty Ltd	25/03/2014	Surrender
Shine Consultants Australia Pty Ltd	25/03/2014	Surrender
Sian Elizabeth Williams	25/03/2014	Surrender
Stephen R Duckham	28/04/2014	Surrender
Strata Tax Pty Ltd	28/04/2014	Company ceasing to exist
Superelements Pty Ltd	25/03/2014	Surrender
SW Accounting Plus Pty Ltd	28/04/2014	Surrender
Symons Thornley	25/03/2014	Surrender
Tania M Wilson	28/04/2014	Surrender
Tax Today (Pen) Pty Ltd	28/04/2014	Surrender
Trafalgar Financial (Cannington) Pty Ltd	25/03/2014	Surrender
Trafalgar Financial (Nedlands) Pty Ltd	25/03/2014	Surrender
Trafalgar Financial (Victoria Park) Pty Ltd	25/03/2014	Surrender
Trevor W Balwin	28/02/2014	Surrender
William Gary Perrow	28/04/2014	Surrender

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 Suspension:
Anita Mei Ling Cheung	22/04/2014 to 22/07/2014	Failure to comply with the Code of Professional Conduct
Ronald John Daubaras	24/01/2014 to 24/04/2014	Failure to comply with the Code of Professional Conduct

Termination of Tax agent registration

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:
Tax Matters & Business Affairs Pty Ltd	20/02/2014	Failure to comply with the Code of Professional Conduct
Zaia Arthur & Associates Pty Ltd	26/03/2014	Failure to comply with the 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:
A D Larfield & B A Larfield	25/03/2014	Surrender
Aimee Sue Cole	27/11/2013	Surrender
Aline V Arragon	28/04/2014	Surrender
Andrew N McIntosh	25/03/2014	Surrender
Angela Grech	25/03/2014	Surrender
Anthony Guy Arkell	25/03/2014	Surrender
Ashrafali Said	28/04/2014	Surrender
Australian Accounting And Business Needs Pty Ltd	28/04/2014	Surrender
Bath Nominees Pty Ltd	28/04/2014	Surrender
C M & M F White	25/03/2014	Surrender
Cascade Consulting Services Pty Ltd	28/04/2014	Surrender
D Duhaiwati & J Mendoza	25/03/2014	Surrender
Danyse M Bryant	28/04/2014	Surrender
Fanghua M Lin	25/3/2014	Agent ceased to meet one of the tax practitioner requirements
Felicity White	28/04/2014	Surrender
Haul Much Hutch Pty Ltd	25/03/2014	Surrender
JAH Accounting Services Pty Ltd	28/04/2014	Surrender
Jamal Investments (Qld) Pty Ltd	25/03/2014	Surrender
James Mendoza	25/03/2014	Surrender
Jane Louise Perkins	22/4/2014	Deceased
Janine Leigh Jobson	28/04/2014	Surrender
Jennifer Ann Hutchinson	25/03/2014	Surrender
Jessica A O'Rourke	25/03/2014	Surrender
Joanne M Bright	25/03/2014	Surrender
Kagan Property Pty Ltd	25/03/2014	Surrender
Karmala Services Pty Ltd	25/03/2014	Surrender
Khem P Joshi	25/03/2014	Surrender
Mary Dorothy Goodacre	25/03/2014	Agent ceased to meet one of the tax practitioner requirements
Melanie Faye White	25/03/2014	Surrender
Melanie Weeks	25/03/2014	Surrender
Natalie Kay Finger	25/03/2014	Surrender
Natasha Jane Painter	25/03/2014	Surrender
Nicole Allen	25/03/2014	Agent ceased to meet one of the tax practitioner requirements
Nicole Canale	28/04/2014	Surrender
Nilesh R Singh	25/03/2014	Surrender
Nlec Pty Ltd	25/03/2014	Surrender
NRC Enterprises Pty Ltd	28/04/2014	Surrender
Peter Robertson	28/04/2014	Surrender
Prabhdeep Sandhu	28/04/2014	Surrender
Rebecca Louise Weinbrecht	28/04/2014	Surrender
Remziye Melmet-Ali	25/03/2014	Surrender
Robald R Mucha	28/04/2014	Surrender
Robert Keith Hoepner	25/03/2014	Surrender
Roberts and Cowling Pty Ltd	25/03/2014	Surrender
Rosemary Jane Addison	25/03/2014	Surrender
S & R Godin	28/04/2014	Surrender
Samantha-Lee Noble	25/03/2014	Agent ceased to meet one of the tax practitioner requirements
Sara Jane Kelly	25/03/2014	Surrender
Suninder Jeet Kaur	25/03/2014	Surrender
Suong Thi Pham	01/04/2014	Agent ceased to meet one of the tax practitioner requirements
Susan Williams	25/03/2014	Surrender
Tauiti Neville Potaka	28/04/2014	Surrender
Toni M Martin	25/03/2014	Surrender
Tristar Consulting Pty Ltd	28/04/2014	Surrender
William Miles Smith	25/03/2014	Surrender

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 Parliament of Australia to regulate the conduct of tax agents and Business Activity Statement (BAS) agents in order to protect the public from incompetent or unscrupulous practitioners. The Act aims to ensure that tax agents and BAS agents meet certain professional standards and comply with the Code of Professional Conduct. The Tax Practitioners Board, established under the Act, is responsible for the registration and regulation of tax and BAS agents, and it has the authority to terminate or suspend the registration of agents who fail to meet the required standards or who have ceased to meet the tax practitioner requirements. The policy objective of the Act is to safeguard the integrity of the tax system and maintain public confidence in the profession by ensuring that only qualified and compliant practitioners provide tax and BAS agent services. The Gazette C2014G00690, issued under the authority of the Tax Agent Services Act 2009, notifies the public of the termination and suspension of the registrations of various tax and BAS agents by the Tax Practitioners Board. The terminations were generally due to the agents surrendering their registrations or ceasing to meet the tax practitioner requirements, while the suspensions were a result of agents failing to comply with the Code of Professional Conduct. The Gazette serves as an official record of these regulatory actions, which are crucial for maintaining the standards and integrity of the tax profession in Australia.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to individuals and entities registered as tax agents or BAS agents in Australia, governing their professional conduct and qualifications. The Act is enforced by the Tax Practitioners Board, which has the authority to suspend or terminate registrations based on compliance with the Code of Professional Conduct or failure to meet tax practitioner requirements. The jurisdiction of the Act is Commonwealth-wide, applying across all states and territories in Australia. The Act allows for the extension or restriction of its application through subordinate instruments, enabling the Tax Practitioners Board to adapt regulations to specific circumstances. Exclusions or exemptions from the Act's scope are not specified in the provided text, implying that the Act generally applies to all registered tax and BAS agents without stated exceptions. The Gazette notice informs the public of recent actions taken by the Tax Practitioners Board under the TASA, including the termination and suspension of registrations for various tax and BAS agents. These actions are typically due to reasons such as surrender of registration, failure to comply with professional conduct standards, or ceasing to meet the requirements for tax practitioner status. The notice serves to maintain transparency and accountability within the tax profession, ensuring that only compliant and qualified individuals and entities operate as tax agents or BAS agents in Australia.

Key Provisions

The Tax Agent Services Act 2009 (TASA) contains provisions that govern the registration, conduct, and termination of tax agents and BAS agents in Australia. Section 40-5 of the Act allows the Tax Practitioners Board to terminate the registration of a tax agent or BAS agent under certain conditions. This can occur either by surrender (sections 40-10 and 40-30), due to the agent no longer meeting the tax practitioner requirements (sections 40-10(1)(b) and 40-30(1)(b)), or as a result of the death of the agent (sections 40-10(1)(c) and 40-30(1)(c)). In the case of a company, the registration can be terminated if the company ceases to exist (sections 40-10(1)(d) and 40-30(1)(d)). The Act imposes several obligations on tax and BAS agents to ensure they meet specific professional standards. Agents must comply with the Code of Professional Conduct as outlined in section 30-20 of the Act. Failure to adhere to this code can result in the suspension or termination of their registration. For instance, sections 30-40 and 30-50 detail the process for suspending or terminating registration due to non-compliance. Agents are also required to notify the Tax Practitioners Board of any changes in their circumstances that might affect their eligibility to hold a registration. Breaches of the Act can lead to various consequences, including both civil and criminal penalties. Under section 30-60, the Board can impose administrative penalties on tax and BAS agents for non-compliance. Additionally, sections 40-60 and 40-70 outline the criminal penalties that can be imposed for serious breaches, including fines and imprisonment. The maximum penalties vary depending on the nature and severity of the offence, with fines potentially reaching up to $22,200 for individuals and higher for corporations, as specified in section 40-80.

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

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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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