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Termination of tax agent registration, Termination of BAS agent registration

Termination of tax agent registration, Termination of BAS agent registration

Administered by Department of the Treasury

Legislation au C2013G00678 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:
Accounts123.com Pty Ltd	26/3/2013	Surrender
AFA Super Pty Ltd	26/3/2013	Surrender
Ali Mohamed Farah	25/3/2013	Surrender
Alison Carpenter	25/3/2013	Surrender
American Appraisal (Australia) Pty Ltd	26/3/2013	Surrender
Archangel Accountants Pty Ltd	26/3/2013	Surrender
Baitana Peak Pty Ltd	26/3/2013	Surrender
Canis Major Nominees Pty Ltd	26/3/2013	Surrender
Christopher R Connor	25/3/2013	Surrender
Colin Chandler	25/3/2013	Surrender
Coolum Accountants Pty Ltd	26/3/2013	Surrender
D W Brown Accountancy Services Pty Ltd	26/3/2013	Surrender
Deidre O’Brien	25/3/2013	Surrender
Elaine McLennan	25/3/2013	Surrender
Eric Robert Smith	25/3/2013	Surrender
Fleming Moynihan & Kay Pty Limited	26/3/2013	Surrender
Glen Robert Leister	19/4/2013	Death
Henry Goodman	25/3/2013	Surrender
James William Caddaye	25/3/2013	Surrender
Jennifer Joy Valentine	25/3/2013	Surrender
John Geles	25/3/2013	Surrender
John Robert Grist	25/3/2013	Surrender
Karyn Harvey	25/3/2013	Surrender
Keller & Steinhardt	25/3/2013	Surrender
Kemp & Partners	25/3/2013	Surrender
King Kong Tan	25/3/2013	Surrender
Lynn Wykes	25/3/2013	Surrender
Mahinda Randolph Rodrigo	25/3/2013	Surrender
Michael Agar Kilvington-Guy	25/3/2013	Surrender
Nicole Wright	25/3/2013	Surrender
Phoenix Accounting Pty Ltd	26/3/2013	Surrender
R Butler & BN Davis	25/3/2013	Surrender
Ralph Llewellyn Tudor	19/4/2013	Death
Richard Power	25/3/2013	Surrender
Stantons International Services Pty Ltd	26/3/2013	Surrender
Stephen Anthony Healy	25/3/2013	Surrender
Theresia Sapatra	25/3/2013	Surrender
Thomas Hardwick	25/3/2013	Surrender
Werner Hans Bali	19/4/2013	Death
William Day	25/3/2013	Surrender
Robert Trevaskis	16/1/2013	Agent ceased to meet one of the tax practitioner requirements

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:
Mr Colin James Oberg	14/3/2013	Failure to comply with code of professional conduct

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 start date	Suspension end date	Reason for suspension
Lynette Joy Pryde	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Theresa Rosemary Graham	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Tony Lian Hoe Tong	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Theo Theodorou	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Mr Frank Carabella	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Mark Stephen Shelton	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Mr Michael Di Guglielmo	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Mr Baydr Strik	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Ms Sharon Lee Smith	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Ms Ana Montero-Pugin	7/03/2013	5/06/2013	Failure to comply with code of professional conduct
Ms Edita Klackina	5/03/2013	5/06/2013	Failure to comply with code of professional conduct
Mrs Judith Ann Van Uden	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Mr Tadeusz Kuzara	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Ms Cheryl Anne Masterton	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
David Farrell Logan	9/04/2013	9/07/2013	Failure to comply with code of professional conduct
Mr Joseph Kabalan	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Mr William Ronald Hattersley	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Mr Brian Anthony Sutton	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Mrs Shandell Karam	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Allan J Mccarthy	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Rudolph M Otrupcek	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Ms Donna Lee Nivison-Smith	2/04/2013	2/07/2013	Failure to comply with code of professional conduct
Ms Elfrida Joan Cleghorn	22/04/2013	2/07/2013	Failure to comply with code of professional conduct

Graeme Wilkinson
Acting 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:
Alida Lee	26/3/2013	Surrender
Alison Sarah Riley	26/3/2013	Surrender
Carol Strachan	26/3/2013	Surrender
Catherine Norris	26/3/2013	Surrender
Catherine Tory	26/3/2013	Surrender
Chontelle Forbes	26/3/2013	Surrender
Christiane Chen	26/3/2013	Surrender
Corrina Lefebvre	26/3/2013	Surrender
Emerald Auto Electrical Pty Ltd	26/3/2013	Surrender
Exec Corp Pty Ltd	26/3/2013	Surrender
Fiscal Fitness Pty Ltd	26/3/2013	Surrender
Francis Sandy	20/4/2013	Death
Jacqueline Wilson	26/3/2013	Surrender
Jessica Catherine Covich	26/3/2013	Surrender
JK & KD Price	26/3/2013	Surrender
Joanna Zielinski	26/3/2013	Surrender
Joseph Abdal	26/3/2013	Surrender
Julie Furness	26/3/2013	Surrender
Kim Payne	26/3/2013	Surrender
Kirsten Preece	26/3/2013	Surrender
Linda Knox	26/3/2013	Surrender
Lynette Justice	26/3/2013	Surrender
Lynn Field	26/3/2013	Surrender
Mario Puglia	26/3/2013	Surrender
Molly-Ann Ingram	26/3/2013	Surrender
Nicole Alison Adamson	26/3/2013	Surrender
Patricia Clare Sherratt	26/3/2013	Surrender
Probe Solutions Pty Ltd	26/3/2013	Surrender
Richard Brian Keyte	26/3/2013	Surrender
Roslyn Marsh	26/3/2013	Surrender
Shaun Ryan Parnis	26/3/2013	Surrender
Stroamha B Pty Ltd	26/3/2013	Surrender
Totally Bookkeeping Pty Ltd	26/3/2013	Surrender
Verical Pty Ltd	26/3/2013	Surrender
Wendy Isobel MacManus	26/3/2013	Surrender
Xiaoming Chen	26/3/2013	Surrender

Graeme Wilkinson
Acting Secretary
Tax Practitioners Board
PO Box 126
Hurstville BC NSW 1481

Overview

The Tax Agent Services Act 2009 (TASA), enacted by the Parliament of Australia, was introduced to address issues relating to the professional conduct, registration, and oversight of tax agents and BAS agents in Australia. The primary policy objective of this Act is to ensure that tax agents and BAS agents are qualified, competent, and adhere to professional standards in providing tax services. The Tax Practitioners Board, established under this Act, is responsible for regulating the tax profession by overseeing the registration, education, and conduct of tax agents and BAS agents. The Act aims to protect the public interest by maintaining high standards of professional conduct and ensuring that tax agents and BAS agents are fit and proper persons to hold a registration. The Gazette C2013G00678 outlines recent actions taken by the Tax Practitioners Board, including the termination and suspension of registrations for various tax and BAS agents. These actions were primarily taken due to reasons such as surrender of registration, failure to comply with the code of professional conduct, and, in some cases, the death of the registered agent. The Board's actions reflect its commitment to enforcing the standards set out in the Act, ensuring the integrity of the tax profession, and maintaining public confidence in the tax system.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to individuals and entities providing tax agent services within Australia, including those offering services related to the preparation of tax returns and other related services. The Act applies to all Commonwealth, state, and territory jurisdictions, establishing a unified regulatory framework for tax agents across the country. The Act includes provisions for the registration, conduct, and disciplinary processes for tax agents and BAS agents, and its application is managed by the Tax Practitioners Board. The Act does not explicitly state exclusions or thresholds, but certain activities might be excluded if they fall outside the scope of tax agent services. The application and enforcement of the Act may be extended or modified through subordinate instruments such as regulations and codes of conduct, which provide additional detail on the standards and practices expected of registered tax agents and BAS agents. The recent Gazette provides a list of tax agents and BAS agents whose registrations have been terminated or suspended, highlighting the Board’s actions in response to non-compliance or other regulatory concerns.

Key Provisions

The key operative sections of the Tax Agent Services Act 2009 (TASA) include subdivision 40-A, which provides for the termination of registration of tax agents and BAS agents (sections 140-40 to 140-50). The Act also includes subdivision 30-B, which outlines the process for suspension of tax agent registration (sections 140-10 to 140-20). These sections are critical as they allow the Tax Practitioners Board to manage the compliance and professional conduct of tax agents and BAS agents. Specifically, section 140-40 allows for the termination of registration when a tax agent or BAS agent surrenders their registration or fails to meet certain requirements. Similarly, section 140-10 permits the suspension of registration for failure to comply with the code of professional conduct. The Act imposes several obligations on tax agents and BAS agents. These include maintaining the necessary qualifications, complying with the code of professional conduct, and ensuring that their registration is kept up to date. For instance, tax agents must hold the appropriate qualifications and complete continuing professional development. BAS agents must also comply with specific obligations, such as maintaining records and providing accurate information to clients. Failure to adhere to these requirements can result in the termination or suspension of registration. The Act also provides for various offences, penalties, and consequences for breaches. For example, under section 140-60, a person who acts as a tax agent or BAS agent while their registration is terminated or suspended can be subject to civil penalties. The maximum penalty for each day of the offence is a significant fine, which can accumulate over time. Additionally, serious breaches may lead to criminal charges, with potential imprisonment for up to five years under section 140-65. These provisions ensure that the professional conduct and compliance of tax agents and BAS agents are rigorously enforced.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Definitions & Interpretation; 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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