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Termination of tax agent registration, Termination of BAS agent registration, Termination of Tax (financial) Adviser registration -August and September 2015

Termination of tax agent registration, Termination of BAS agent registration, Termination of Tax (financial) Adviser registration -August and September 2015

Administered by Department of the Treasury

Legislation au C2015G01636 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:
Alison Diane Cole	26/08/2015	Surrender
Amandeep Singh Sarna	17/09/2015	Surrender
Anton Stefanoff	17/09/2015	Surrender
Barry McGee	26/08/2015	Surrender
Colin Ffloyd Chomley	26/08/2015	Surrender
David Walter Drake	26/08/2015	Surrender
Denis James Sherman	26/08/2015	Surrender
Eric Kahn	18/08/2015	Deceased
F & K McGrath Pty Ltd	17/09/2015	Surrender
Frederick Arthur Rollo	17/09/2015	Surrender
George William Roberts	26/08/2015	Surrender
Hendrik Den Hertog	26/08/2015	Surrender
Henryk Dutkowski	17/09/2015	Surrender
Hovia Holdings Pty Ltd	17/09/2015	Surrender
IC Business Solutions Pty Ltd	17/09/2015	Surrender
Inkley Swan Business Services Pty Ltd	17/09/2015	Surrender
Insight Business & Financial Services	17/09/2015	Surrender
Jason Robert Pownall	26/08/2015	Surrender
John Edward Pollock	26/08/2015	Surrender
Kalpana Ramu	26/08/2015	Surrender
Kyltell Pty Ltd	26/08/2015	Surrender
LBW Taxation Services Pty Limited	26/08/2015	Surrender
Leigh Barker	26/08/2015	Surrender
Leonard George Anderson	22/09/2015	Deceased
Magma Finance Pty Limited	17/09/2015	Surrender
Maher Business & Tax Services Pty Limited	26/08/2015	Surrender
Michael John Thomas	17/09/2015	Surrender
Nick Tsavalas	22/09/2015	Deceased
Nigel Kyle Bradshaw	25/08/2015	Agent ceased to meet one of the tax practitioner requirements
Peter Wing	26/08/2015	Surrender
Pollock Accountants Pty Ltd	26/08/2015	Surrender
Prouse Joondalup Accountants Pty Ltd	26/08/2015	Surrender
Raymond A Young & Associates	26/08/2015	Surrender
Raymond Alfred Young	26/08/2015	Surrender
Robin William Perryman	22/09/2015	Deceased
Rollo & Company Pty Ltd	17/09/2015	Surrender
S.J. Dunkley Pty Ltd	17/09/2015	Ceased to exist
Small Business Works Pty Ltd	26/08/2015	Surrender
Susan Joan Hargraves	26/08/2015	Surrender
T G Ford & D Boxer	26/08/2015	Surrender
Tak Ming Chung	26/08/2015	Surrender
Time 4u Accounting Pty Ltd	26/08/2015	Surrender
Timothy Salewicz	17/09/2015	Surrender
Warren John Larsen	26/08/2015	Surrender
Warren Osborne Wilson	26/08/2015	Surrender
Wilma Dianne Murray	26/08/2015	Surrender

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:
John Robert Cleary JP	28/08/2015	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 effective from:	Reason for Suspension:
221 Pty Ltd	07/09/2015 -06/09/2016	Failure to comply with code of professional conduct

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

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:
Access Business Group Pty Ltd	26/08/2015	Surrender
Adven Plastics Pty Ltd	17/09/2015	Surrender
AIM S AUSTRALIA PTY LTD	17/09/2015	Surrender
Amanda Dungey	17/09/2015	Surrender
Amy Lalor	17/09/2015	Surrender
Angela Dell'Osa	26/08/2015	Surrender
Angie Nicole Knight	26/08/2015	Surrender
Bear Haven Pty Ltd	17/09/2015	Surrender
Belgin Bahtiyar	26/08/2015	Surrender
Bossco Investments Pty Ltd	26/08/2015	Surrender
Connole Services Pty Ltd	26/08/2015	Surrender
Deepak Kumar	17/09/2015	Surrender
Derrybrook Pty Ltd	26/08/2015	Surrender
DM Accounting & Financial Solutions Pty Ltd	26/08/2015	Surrender
Elizabeth Stapleton	26/08/2015	Surrender
EYEQ Operations Pty Ltd	26/08/2015	Surrender
Financial Systems Consulting Pty Ltd	26/08/2015	Surrender
Glenn Andrew Baumann	26/08/2015	Surrender
Jacqueline Milhench	26/08/2015	Surrender
Jahmielah Nana	26/08/2015	Surrender
Jennifer Ryan	17/09/2015	Surrender
Jodie Alison Pearce	17/09/2015	Surrender
June Popham	26/08/2015	Surrender
JYM Admin & Bookkeeping Services Pty Ltd	26/08/2015	Surrender
Karin Van Aswegen	26/08/2015	Surrender
KL & MB Knight	17/09/2015	Surrender
Linda Murray Pty Ltd	26/08/2015	Surrender
Lorraine McDonnell	17/09/2015	Surrender
Louis Vilanueva	26/08/2015	Surrender
M A Carter & R N Hodgson	17/09/2015	Surrender
Manoj Churiwala	26/08/2015	Surrender
Maria Rosaria Osborne	17/09/2015	Surrender
Mary Ann Pagalanan	17/09/2015	Surrender
Meragalge Rajapakse	26/08/2015	Surrender
Natalie Tania Paschke	17/09/2015	Surrender
Ottilie Julie Takash	22/09/2015	Deceased
Peter Joseph Sweeney	17/09/2015	Surrender
PHS Aspire Pty Ltd	17/09/2015	Surrender
PRS QLD Pty Ltd	26/08/2015	Surrender
Racheal Amy Graham	17/09/2015	Surrender
Ronald Norman Richards and Alison May Fong	17/09/2015	Surrender
Sajimon Pulimoottil John	26/08/2015	Surrender
Sherrilee Izydorski	26/08/2015	Surrender
Silsen Pty. Ltd.	17/09/2015	Surrender

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

Termination of Tax (financial) Adviser registration

The Tax Practitioners Board has terminated the registration of the following Tax (financial) Advisers under subdivision 40-A of the Tax Agent Services Act 2009 (TASA):

Name of Tax (financial) Advisers:	Termination effective from:	Reason for Termination:
AVERYNEWSTART PTY LTD	17/09/2015	Surrender
Barry William Lander Haydon	17/09/2015	Surrender
Capricorn Investment Partners Limited	26/08/2015	Surrender
Derek Robert Mondy	26/08/2015	Surrender
Feng Guo	26/08/2015	Surrender
Geoffrey Robert Rhodes	26/08/2015	Surrender
John Dimitroff	26/08/2015	Surrender
Michael Chee Koh	26/08/2015	Surrender
PORTFOLIO ADMINISTRATION AND REPORTING PTY LTD	17/09/2015	Surrender
Sudarshan Kumar Gupta	26/08/2015	Surrender
Vailios Tom antoniou	17/09/2015	Surrender

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

Overview

The Tax Agent Services Act 2009 (TASA), enacted by the Parliament of Australia, was introduced to address the need for regulation and oversight of tax agents, BAS agents, and tax (financial) advisers to ensure professional competence and ethical conduct within the tax industry. The Act aims to protect the public interest by ensuring tax practitioners meet certain standards and comply with the code of professional conduct. The Tax Practitioners Board, established under the Act, is responsible for the registration, monitoring, and disciplining of tax practitioners, ensuring they uphold the requisite standards of professional conduct and competence. The primary policy objective is to enhance the integrity of the tax profession by maintaining high standards of professional conduct and competency among tax practitioners, thereby fostering public confidence in the tax system.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to individuals and entities that provide tax agent services, including those who prepare and lodge tax returns or provide advice on taxation matters. This includes tax agents, BAS agents, and tax (financial) advisers. The Act's reach is Commonwealth in nature, meaning it applies across Australia, and it governs the conduct and transactions related to tax services provided by registered practitioners. TASA outlines criteria for registration, including qualifications, experience, and adherence to a code of professional conduct. The Act allows for termination or suspension of registration based on factors such as surrender of registration, failure to meet ongoing requirements, or breaches of the professional code. The Tax Practitioners Board, which operates under this Act, has the authority to enforce these provisions, including making decisions on the termination or suspension of registrations, and these decisions can be further detailed or extended through subordinate instruments or regulations. The Act does not specify exclusions or exemptions but rather sets out clear criteria for who is subject to its provisions and the conditions under which their registration may be affected.

Key Provisions

Under the Tax Agent Services Act 2009 (TASA), the Tax Practitioners Board has authority to manage the registration of tax agents, BAS agents, and tax (financial) advisers. The Act provides mechanisms for both the termination and suspension of these registrations. In this gazette, the Board has listed several instances of terminated registrations for tax agents, BAS agents, and tax (financial) advisers, often due to the agent’s surrender of their registration or failure to meet the requirements of a tax practitioner. Similarly, some registrations have been suspended, typically due to non-compliance with the code of professional conduct (sections 40-45 and 30-35 of TASA). Entities whose registrations have been terminated or suspended are required to cease their activities as tax agents, BAS agents, or tax (financial) advisers immediately. This means they can no longer provide tax services or represent clients in tax matters without the necessary registration. The affected entities must also notify their clients of the termination or suspension and ensure that any ongoing tax-related matters are transferred to a registered professional. The Act imposes strict obligations on these entities to maintain professional standards and comply with the regulatory requirements set forth by the Tax Practitioners Board. Failure to comply with the provisions of the Tax Agent Services Act 2009 (TASA) can result in severe consequences. For example, engaging in tax agent activities without a valid registration can lead to civil penalties, including fines of up to $22,200 for individuals and $111,000 for bodies corporate, as well as potential criminal charges. Additionally, knowingly or recklessly providing misleading or deceptive information to the Board can result in fines of up to $132,000 for individuals and $660,000 for bodies corporate. The Act also provides for the recovery of costs incurred by the Board in investigating non-compliance. Therefore, it is crucial for tax agents, BAS agents, and tax (financial) advisers to adhere to the regulatory framework to avoid these penalties and consequences.

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

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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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