Termination of Tax Agent registrations - November 2018

Administered by Department of the Treasury

Legislation au C2020G00097 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:
19 Stanley Street Pty Ltd	30/11/2018	Surrender
A D Tunny & W H Tunny	9/11/2018	Surrender
A Hage, T Newman, Portraka Pty Ltd, Radamindie Pty Ltd and Todd Newman Pty Ltd	9/11/2018	Surrender
A.C.N. 099 814 749 PTY LTD	30/11/2018	Ceased to Exist
Accounting Outsourcing Services Pty Ltd	30/11/2018	Surrender
ACN 066780612 Pty Ltd	9/11/2018	Surrender
ACN 168 908 754 Pty Ltd	9/11/2018	Surrender
Active Accounts Solutions Pty Ltd	30/11/2018	Surrender
Alan Hock Seong Lee	9/11/2018	Surrender
Alan Lindsay Johnston	9/11/2018	Surrender
Alan Mcnaughton	9/11/2018	Surrender
Alan Ross Normand	9/11/2018	Surrender
Allan Charles Whalen	30/11/2018	Surrender
Anthony Blake	30/11/2018	Surrender
Anthony Blake Pty Ltd	30/11/2018	Surrender
Anthony Cecil Rose	9/11/2018	Surrender
Anthony Christopher Leahy	9/11/2018	Surrender
Anthony John Hughes	9/11/2018	Surrender
Anthony Roy Grieve	30/11/2018	Surrender
Anthony Thomas Bendall	9/11/2018	Surrender
Arcstone Taxation and Accounting Services Pty Limited	30/11/2018	Surrender
Arena Taxation and Accounting Services Pty Ltd	9/11/2018	Surrender
Arie Lourens Havenaar	9/11/2018	Surrender
Ark Consultancy Pty Ltd	9/11/2018	Surrender
Astute Accountants & Associates Pty Ltd	30/11/2018	Surrender
Aus Bookkeeping & Taxation Services Pty Ltd	30/11/2018	Surrender
Brian Ho	9/11/2018	Surrender
Brian Lawrence Chambers	9/11/2018	Surrender
Brien Tracey	30/11/2018	Surrender
Bruce Martin Dangerfield	30/11/2018	Surrender
Business Ascent Pty Ltd	30/11/2018	Surrender
Campbell James Bennett	30/11/2018	Surrender
Caralyn Anne Louise Taylor	30/11/2018	Surrender
Carole Lynette Bauckham	9/11/2018	Surrender
CBS Complete Business Services Pty Ltd	9/11/2018	Surrender
Central Coast Taxation Group Pty Ltd	30/11/2018	Ceased to Exist
Charles Percy McConville	30/11/2018	Surrender
Christine Mary Mutton	9/11/2018	Surrender
Christopher Ian Bestic	30/11/2018	Surrender
Clement Maxwell Frost	30/11/2018	Surrender
Comprehensive Accounting Solutions Pty Ltd	9/11/2018	Surrender
Craig Esam	9/11/2018	Surrender
Crowe Horwath (Queensland) Ltd	9/11/2018	Surrender
D.W Fu & Z Zhou	9/11/2018	Surrender
Darryl Charles West	30/11/2018	Surrender
David C. Bergin	30/11/2018	Surrender
David J. Wyatt	30/11/2018	Surrender
David John Fahey	30/11/2018	Surrender
David John Kuhne	9/11/2018	Surrender
David Thomas Priose	9/11/2018	Surrender
Denise Ellen Bellmaine	9/11/2018	Surrender
Dennis Gordon Laundy	9/11/2018	Surrender
Dominic Joe Laricchia	9/11/2018	Surrender
Elmore Park Pty Ltd	30/11/2018	Surrender
Enright Holmes Pty Ltd	30/11/2018	Surrender
EPICSTRAWB Pty Ltd	30/11/2018	Surrender
Ernst Georg Kostal	30/11/2018	Surrender
Fbh Partners	9/11/2018	Surrender
Ferenc Budai	30/11/2018	Surrender
G F Dodd Pty Ltd	9/11/2018	Surrender
Garry Russell Winter	9/11/2018	Surrender
George Andrew Krithis	9/11/2018	Surrender
Gerard Charles Mulhearn	30/11/2018	Surrender
GOSS & CLARKE	30/11/2018	Surrender
Graeme Leslie Taylor	9/11/2018	Surrender
Graeme Wallace Neill	9/11/2018	Surrender
Graham John Bradley	9/11/2018	Surrender
Graham Peter Walsh	9/11/2018	Surrender
Grahame Anthony Raftery	9/11/2018	Surrender
Guy M. Smith	9/11/2018	Surrender
Harcharn Singh Sandhu	9/11/2018	Surrender
Helen Margaret Warner	9/11/2018	Surrender
Henderson Maxwell Accounting Pty Ltd	9/11/2018	Surrender
Holmes Stubbings Accountants Pty Ltd	30/11/2018	Surrender
I E Lenton & Associates Pty Ltd	30/11/2018	Surrender
Irving Errol Lenton	30/11/2018	Surrender
James Hayward	30/11/2018	Surrender
Jennifer Margaret Devlin	30/11/2018	Surrender
Jens Nygaard Staermose	9/11/2018	Surrender
John Francis Sheehan	30/11/2018	Surrender
John Frederic Martin Gillett	9/11/2018	Surrender
John J Elias & Co Pty Ltd	30/11/2018	Surrender
John Michael Marsden	9/11/2018	Surrender
John Patrick Cronin	9/11/2018	Surrender
Julie D. Sanders	30/11/2018	Surrender
Justin James Cadman	13/11/2018	Ceased to meet one of the tax practitioner registration requirements
Keryn Moore	9/11/2018	Surrender
Kieran John Moore	9/11/2018	Surrender
Kiltore Pty Ltd	9/11/2018	Surrender
Kim Deneys	9/11/2018	Surrender
Kostkas (NT) Pty Ltd	30/11/2018	Surrender
Laird Advisory Services Pty Ltd	9/11/2018	Surrender
Lalitrai Liladhar Unadkat	9/11/2018	Surrender
Leon William Gale	9/11/2018	Surrender
Leslie William Godwin	9/11/2018	Surrender
Lily Poh Gaik Ma	30/11/2018	Surrender
Linda Joy Teys	30/11/2018	Surrender
Lloyd Richard Baldwin	30/11/2018	Surrender
Local Biz Solutions Pty Ltd	30/11/2018	Surrender
Lynette Roslyn Knight	9/11/2018	Surrender
Macquarie Infrastructure Management Limited	9/11/2018	Surrender
Macquarie Palmer Pty Ltd	9/11/2018	Surrender
Malcolm James Brodie	9/11/2018	Surrender
Maurice Douglas Brennan	9/11/2018	Surrender
Mcconchie & Co Pty Ltd	30/11/2018	Surrender
Michael Francis Buxton	9/11/2018	Surrender
Michael J. Vail	9/11/2018	Surrender
Michael Paul Stibbard	9/11/2018	Surrender
Michael Wille	9/11/2018	Surrender
Munro & Partners Wealth Solutions Pty Ltd	30/11/2018	Surrender
Murray Edward Thompson	30/11/2018	Surrender
Nathan Mark Carger	9/11/2018	Surrender
Neil Donald Adams	30/11/2018	Surrender
Nicholas Peter Muriale	9/11/2018	Surrender
Nicole Louise Clark	30/11/2018	Surrender
Nicoline Louise Sudmeyer	9/11/2018	Surrender
OMG Tax Pty Ltd	30/11/2018	Surrender
Patrick Vincent Galligan	9/11/2018	Surrender
Peter Caracoussis	30/11/2018	Surrender
Peter Charles David Ireland	9/11/2018	Surrender
Peter Gordon Loxton	9/11/2018	Surrender
Peter Graham Stewart	30/11/2018	Surrender
Peter Norman Fox	9/11/2018	Surrender
Peter Robert Thomas	9/11/2018	Surrender
Peter William Skewes	9/11/2018	Surrender
Porters Financial Pty Ltd	9/11/2018	Surrender
Qadri Associates (NSW) Pty Ltd	9/11/2018	Surrender
R and D Tax Consultants Pty Ltd	9/11/2018	Surrender
Randsmith (VA Group) Pty Ltd	30/11/2018	Surrender
Richard Karl Angley	30/11/2018	Surrender
Richard Peter Lorbeer	9/11/2018	Surrender
Richmond Sinnott Delahunty Pty Ltd	30/11/2018	Surrender
Rijan Khadka	9/11/2018	Surrender
Robert Evelyn Stewart	9/11/2018	Surrender
Robert Henery Walmsley	9/11/2018	Surrender
Robert John Ford	9/11/2018	Surrender
Robin James Parsons	9/11/2018	Surrender
Rodney Gibson Taxation & Business Consultants Pty Ltd	9/11/2018	Surrender
Ron Domenic Fasciani	9/11/2018	Surrender
Ronald D. Vearing	30/11/2018	Surrender
Ross Clement Edwards	30/11/2018	Surrender
RPA Accountancy Pty Ltd	9/11/2018	Surrender
SMSF First Pty Ltd	9/11/2018	Surrender
Stephanie Rose Cutajar	9/11/2018	Surrender
Stephen John Crook	14/11/2018	Deceased
Steven Pikramenos	9/11/2018	Surrender
Stewart Barry Thompson	9/11/2018	Surrender
Stockdale Property Management Pty Ltd	30/11/2018	Surrender
Susan Ann King	9/11/2018	Surrender
Susan Margaret Hutchens	9/11/2018	Surrender
SV Partners (Tax Agents) Pty Ltd	9/11/2018	Ceased to Exist
Teck-Seng Koh	9/11/2018	Surrender
The Cetacean Group Pty Ltd	9/11/2018	Surrender
Thomas Peter Smith	9/11/2018	Surrender
Tino Di Placido	30/11/2018	Surrender
Urban Pacific Pty Limited	30/11/2018	Surrender
Village Accountants (SA) Pty. Ltd.	9/11/2018	Surrender
Walter Robert David Miles	9/11/2018	Surrender
Warren Geoffrey Turk	30/11/2018	Surrender
Wayne Geoffrey Hilton	9/11/2018	Surrender
William John & Elspeth Jean Dietrich	30/11/2018	Surrender
WK Corporate Advisory & Taxation Pty Ltd	9/11/2018	Surrender

Yours sincerely,

Michael O’Neill

Secretary

Tax Practitioners Board

GPO Box 1620 Sydney NSW 2001

Overview

The Tax Agent Services Act 2009 (TASA) was enacted to establish a legislative framework to regulate tax practitioners, ensuring that they meet professional standards and comply with ethical requirements. The Act was introduced to address the need for a structured regulatory environment that safeguards the interests of taxpayers and maintains the integrity of the tax system. The TASA was passed by the Parliament of Australia and aims to ensure that tax practitioners provide services with competence and integrity, protecting the public from improper conduct by tax agents. The Act empowers the Tax Practitioners Board to oversee the registration and conduct of tax agents, facilitating efficient and effective tax administration. In accordance with the TASA, the Tax Practitioners Board has the authority to terminate the registration of tax agents who either surrender their registration or cease to meet the requirements for registration. The recent terminations listed in the gazette reflect instances where tax agents have either voluntarily surrendered their registration or have ceased to exist, leading to their removal from the register of tax agents. This regulatory action is crucial for maintaining the standards and credibility of the tax profession, ensuring that only qualified and compliant practitioners provide tax services to the public.

Scope and Application

The Tax Agent Services Act 2009 (TASA) applies to tax agents and tax (financial) planners in Australia, including individuals and entities that provide tax services, with its jurisdiction extending nationally across the Commonwealth of Australia. The Act regulates the conduct of these professionals to ensure they meet certain standards of competence and ethical conduct. The Act applies to tax agents and tax (financial) planners who are registered under the Act, which is managed by the Tax Practitioners Board. The Act includes provisions for the registration, conduct, and termination of tax agent registrations. Termination can occur by surrender of the registration, cessation of existence of the entity, failure to meet registration requirements, or other specified reasons. The Act’s regulatory scope is further extended and specified through subordinate instruments, which can include regulations and guidelines issued by the Tax Practitioners Board to provide more detailed rules and procedures for compliance with the Act. Exclusions or exemptions from the Act are not explicitly stated in the provided text, but generally, the Act applies broadly to those engaged in the provision of tax services within Australia.

Key Provisions

Under the Tax Agent Services Act 2009 (TASA), the primary sections that govern the termination of tax agent registrations are found in Subdivision 40-A. These sections allow the Tax Practitioners Board to terminate the registration of a tax agent under certain conditions. The act requires that the Board can terminate the registration if the tax agent has surrendered their registration, ceased to exist, or has failed to meet one of the tax practitioner registration requirements. These sections (sections 40-140 to 40-160) detail the process and reasons for which a tax agent's registration can be terminated. The Act imposes various obligations on tax agents and the Tax Practitioners Board. Tax agents must maintain their professional competence and adhere to ethical standards. They are also required to ensure that they meet all continuing professional education and other regulatory requirements set by the Board. On the other hand, the Board is obligated to review applications for registration, conduct investigations when necessary, and make decisions regarding the registration of tax agents based on the provisions of the Act. The Board must also ensure that it maintains an up-to-date register of tax agents and publish details of any terminated registrations. Failure to comply with the provisions of the Act can result in significant consequences. For instance, if a tax agent continues to provide tax agent services without a valid registration, they can face civil penalties. Under section 146 of the Act, an individual can be fined up to 120 penalty units ($22,200 as of 2023) for each offence, while a body corporate can be fined up to 600 penalty units ($111,000 as of 2023). Additionally, in cases of serious misconduct or criminal activity, tax agents can face criminal charges which may result in imprisonment. It is important for tax agents to understand these obligations and the potential penalties to ensure compliance with the Act.

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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