Termination of tax agent registrations - July 2018

Administered by Department of the Treasury

Legislation au C2018G00985 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:
Adams Johnston Pty Ltd	24/07/2018	Surrender
Alexander Daniels	3/07/2018	Surrender
Andrew George Anthony Sciberras	3/07/2018	Surrender
Anthony Francis Underhill	3/07/2018	Surrender
Anthony Lamerton Cowley	28/07/2018	Deceased
APTP Pty Ltd	3/07/2018	Ceased to Exist
Arbitrans Pty. Ltd.	3/07/2018	Ceased to Exist
AWL Accounting (VIC) Pty Ltd	3/07/2018	Surrender
Barry Allan Miles	3/07/2018	Surrender
Beverley Joy Mead	3/07/2018	Surrender
Bevis Mead & Associates	3/07/2018	Surrender
Blue Grotto Consulting Pty Ltd	24/07/2018	Surrender
Bradley William Field	3/07/2018	Surrender
Brian David Charles	3/07/2018	Surrender
Brian Lindsay Smith	24/07/2018	Surrender
Bruce Elliott Rowntree	3/07/2018	Surrender
Capital Link Partners Pty Ltd	24/07/2018	Surrender
Catherine Pryor	3/07/2018	Surrender
Christopher Lloyd O'Connor	3/07/2018	Surrender
Christopher Low	24/07/2018	Surrender
Coffey Hunt	3/07/2018	Surrender
Combined Accounting Plus Pty Ltd	3/07/2018	Surrender
Con P Kramer and Timothy J Ryan	24/07/2018	Surrender
Cornerstone Tax Consulting Pty Ltd	3/07/2018	Surrender
Cosmas Psaltis	28/07/2018	Deceased
Craig Alexander Colette	3/07/2018	Surrender
Daniel Seaton Scougall	3/07/2018	Surrender
David G. Simpson	3/07/2018	Surrender
David Ian Buttery	24/07/2018	Surrender
Derek George De Vrieze	3/07/2018	Surrender
Discreet Pty Ltd	3/07/2018	Surrender
Distil International Pty Ltd	3/07/2018	Surrender
Donald Hugh Mckenzie	24/07/2018	Surrender
Edward G. Butler	24/07/2018	Surrender
Elfazan Pty Ltd	3/07/2018	Surrender
Endeavour Accounting Pty Ltd	3/07/2018	Surrender
Fincare Menai Pty Ltd	24/07/2018	Surrender
Focus Corporate Solutions Pty Ltd	24/07/2018	Surrender
Frank Peter Zipfinger	24/07/2018	Surrender
Geoffrey Hoy Cheung Lau	24/07/2018	Surrender
Graeme Roland Wade	3/07/2018	Surrender
Gregory Richard Furze	8/07/2018	Deceased
Gregory Robert Holman	3/07/2018	Surrender
HKF Holdings Pty Ltd	3/07/2018	Surrender
Ian Roy Egan	24/07/2018	Surrender
Income Tax Network Pty Ltd	3/07/2018	Ceased to Exist
Integrative Financial Services Pty Ltd	24/07/2018	Surrender
Ironbank Pty. Ltd.	24/07/2018	Surrender
James Gerard Thwin	3/07/2018	Surrender
James William Henry Rodger	8/07/2018	Deceased
John Feddema	3/07/2018	Surrender
John Leslie Nelson	3/07/2018	Surrender
Joseph Dennis Bowers	3/07/2018	Surrender
Kelly Thomas	3/07/2018	Surrender
Kenneth Edward Tatam	24/07/2018	Surrender
Koschel Investments Pty Ltd	24/07/2018	Surrender
Leo Christopher Griffiths	3/07/2018	Surrender
Leonard J Graff & Alan N Paul &Timothy J Parnell	3/07/2018	Surrender
Lesley Margaret Lambert	24/07/2018	Surrender
Luckydice Pty Ltd	3/07/2018	Surrender
Macquarie Business Advisors Pty Ltd	3/07/2018	Ceased to Exist
Mark Baines Bruce	3/07/2018	Surrender
Mark Edward Richards	28/07/2018	Deceased
Matthew Noel Snelleksz	24/07/2018	Surrender
McWhirter & Leong Pty & M.D Peck	24/07/2018	Surrender
Michael Blonsky	3/07/2018	Surrender
Michael Cowan Garrett	24/07/2018	Surrender
Michael Henry Flanagan	3/07/2018	Surrender
Michael Patrick Holland	28/07/2018	Deceased
Mitchell Anthony Bathurst	24/07/2018	Surrender
Morton Watson & Young	24/07/2018	Surrender
Neil Peter O'Shannassy	3/07/2018	Surrender
O.J. Fernandes and Orlando Fernandes Legal Pty Ltd	3/07/2018	Surrender
Ocean Grove Accounting Pty Ltd	24/07/2018	Surrender
Orlando Jose Fernandes	3/07/2018	Surrender
Ortmanns Pty Ltd	24/07/2018	Surrender
Patricia Mary Anne Allen	24/07/2018	Surrender
Paul Jeffress	28/07/2018	Deceased
Paul Vincent Brassil	3/07/2018	Surrender
Peta Noani Taylor	3/07/2018	Surrender
Peter White	24/07/2018	Surrender
Philip James O'Malley	24/07/2018	Surrender
Pitcher Partners NSW Pty Limited	3/07/2018	Surrender
Premium Strata Pty Ltd	3/07/2018	Surrender
Ramesh Chhatkuli	3/07/2018	Surrender
Robert C. Taber	3/07/2018	Surrender
Robert Ivor Mardell	3/07/2018	Surrender
Robert James Dyson	3/07/2018	Surrender
Robert Lloyd James	3/07/2018	Surrender
Robert Michael Kennedy	28/07/2018	Deceased
Ronald James Davies	24/07/2018	Surrender
Ross Leaver Charge	3/07/2018	Surrender
Rui Cao	3/07/2018	Surrender
Simon George Croft	3/07/2018	Surrender
Simon Mann	24/07/2018	Surrender
Stephen Foster Smith	3/07/2018	Surrender
Stephen Paul Westrup	24/07/2018	Surrender
Stephen Smith & Associates Pty Ltd and Neill Jennings Pty Ltd	3/07/2018	Surrender
Stuart Richard Hutchinson	3/07/2018	Surrender
SuperSure SMSF Pty Ltd	3/07/2018	Surrender
Telsop Pty Ltd	24/07/2018	Surrender
Terence Noel Scott	3/07/2018	Surrender
TFS Accounting Services Pty Limited	3/07/2018	Surrender
Tonto Nominees Pty Ltd	24/07/2018	Ceased to Exist
Trevor Anthony Mahony	3/07/2018	Surrender
Victor John Smith	24/07/2018	Surrender
Walter George Harrison	28/07/2018	Deceased
Wilhemina Louise Helen Findlay	24/07/2018	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:
Rade Tesanovic	20/07/2018	Individual ceased to meet one of the tax practitioner requirements
Salvatore Arcuri	2/07/2018	Individual ceased to meet one of the tax practitioner requirements

Michael O’Neill

Secretary and CEO

Tax Practitioners Board

GPO Box 1620 Sydney NSW 2001

Overview

The Tax Agent Services Act 2009 (TASA) was enacted by the Australian Parliament to establish a regulatory framework governing tax practitioners, ensuring that individuals and entities providing tax services meet certain standards of competence and integrity. The Act addresses the problem of inadequate regulation of tax agents, which could lead to misadvice and non-compliance, thereby undermining the integrity of the tax system. The Tax Practitioners Board, established under the Act, has the responsibility of administering and enforcing the provisions of TASA. The policy objective of the Act is to protect consumers by ensuring that tax practitioners are suitably qualified, competent and fit to provide tax services.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to tax agents, which are defined as individuals or entities that provide tax agent services. The Act governs the conduct of these tax agents, ensuring they meet certain professional standards and requirements to maintain their registration. The Act applies nationally, across all states and territories in Australia, thereby establishing a uniform regulatory framework for tax agents throughout the country. The Act includes specific exclusions, such as certain government officers and employees of the Australian Taxation Office, who are not subject to its provisions. The application and enforcement of the Act may be extended or restricted through subordinate instruments, which allow for the inclusion of additional details and specific provisions to address particular issues or circumstances. The Act’s termination of tax agent registrations, as evidenced by the gazetted list, reflects its enforcement mechanisms, ensuring compliance and maintaining the integrity of the tax profession.

Key Provisions

Under the Tax Agent Services Act 2009 (TASA), specifically within subdivisions 40-A and 30-B, the Tax Practitioners Board (TPB) has the authority to terminate the registration of tax agents under certain conditions. The document lists numerous tax agents whose registrations have been terminated, effective from specific dates, and provides reasons for the terminations, such as surrender, cessation of existence, or an individual no longer meeting the tax practitioner requirements. These terminations impose significant obligations on the affected tax agents. Once their registration is terminated, these agents can no longer legally act as tax agents. They must cease any activities associated with tax agent services immediately. Furthermore, they must notify their clients of the termination and assist in the transfer of client files to another registered tax agent if necessary. Failure to comply with these obligations can result in legal repercussions. The TASA also includes provisions for penalties and consequences for non-compliance. For instance, individuals or entities who continue to provide tax agent services without a valid registration can face substantial penalties. Civil penalties can include fines of up to $21,000 for individuals and $105,000 for bodies corporate, as stipulated in section 303-10 of the TASA. In more severe cases, criminal penalties may apply, including fines of up to $210,000 for individuals and $1,050,000 for bodies corporate, along with potential imprisonment terms, as outlined in sections 303-15 and 303-20 of the TASA. These penalties underscore the importance of adhering to the Act’s requirements and the serious consequences of non-compliance.

Area of Law: Taxation Law
Instrument: Gazette Notice
Concepts: Definitions & Interpretation; Regulatory Standards; Offence Provisions

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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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