Termination of Tax (financial) Adviser registration - July 2019

Administered by Department of the Treasury

Legislation au C2020G00777 In force Gazette

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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:
Aaron Alston	9/07/2019	Surrender
Advance Wealth Management Pty Ltd	9/07/2019	Surrender
Alen Galeb	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Algate Pty Ltd	9/07/2019	Surrender
Amy Louise Johnstone	9/07/2019	Surrender
Andres Jones	9/07/2019	Surrender
Anna Bridgette Till	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Anneliese Ada Willmott	9/07/2019	Surrender
Anthony G. Speering	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Anthony Getson	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Ariel Crystal Clear Solutions Pty Ltd	9/07/2019	Surrender
Aroob Financial & Investment Planning Pty Ltd	9/07/2019	Surrender
Ascend Financial Planners Pty Ltd	9/07/2019	Surrender
Babiker Osman	9/07/2019	Surrender
Belinda Bialas	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Beljohn Financial Planning Pty Ltd	9/07/2019	Surrender
Bradley Raw	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Brian Gilbert	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Brian John Mooney	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
C W Spittal & Associates (Management) Pty Ltd	9/07/2019	Surrender
Cargill Financial Pty Ltd	9/07/2019	Surrender
Chad Thomas Thomas-Cook	9/07/2019	Surrender
Chang Liu	9/07/2019	Surrender
Christopher Perry Jameson	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
CMM Financial Planners Pty Ltd	9/07/2019	Surrender
Corewealth Solutions Pty Ltd	9/07/2019	Surrender
CPA Australia Advice Pty Ltd	9/07/2019	Surrender
Craig Anthony Wiseman	9/07/2019	Surrender
Danielle Cagney	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
David Chia	9/07/2019	Surrender
David Samuel Heyworth	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
David Scott Hooper	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
David Vincent Lewis	9/07/2019	Surrender
Denis Paquola	9/07/2019	Surrender
Derlin Van Tienen	9/07/2019	Surrender
Diane Antoniolli	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Douglas Wayne Sims	9/07/2019	Surrender
Edward Douglas Green	9/07/2019	Surrender
Equity Smartplan Financial Services Pty Ltd	9/07/2019	Surrender
Evermore Money Management Pty Ltd	9/07/2019	Surrender
FASBAK Pty Ltd	9/07/2019	Surrender
Financial Fitness WA Pty Ltd	9/07/2019	Surrender
Fountain Gate Nominees Pty Ltd	9/07/2019	Surrender
Frederick George Bloffwitch	9/07/2019	Surrender
Freya Zoe Poynton	9/07/2019	Surrender
Frieda Malter	9/07/2019	Surrender
Garry Medina (GMI) Pty Ltd	9/07/2019	Surrender
Graham Butson	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Graham Harold Tassicker	9/07/2019	Surrender
Graham Wearn	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Griffin Wealth Management Services Pty Ltd	9/07/2019	Surrender
Heinz Gunnar Patrick Hillenbrand	9/07/2019	Surrender
Ian Roland Littler	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Ilana Donde	9/07/2019	Surrender
Investicare Services Pty Ltd	9/07/2019	Surrender
Jacqueline Carol Smith	9/07/2019	Surrender
Jacqueline Maree Ashby	9/07/2019	Surrender
James Gordon Thomson	9/07/2019	Surrender
Jason Jesse Last	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Jenna Alessandra Curtis	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Jeremy Pearce	9/07/2019	Surrender
JGFinancial Pty Ltd	9/07/2019	Surrender
Jim Pavlidis	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
John Chan	9/07/2019	Surrender
John Harold Gledhill	9/07/2019	Surrender
Karen Ruth Jonas	9/07/2019	Surrender
Kate McCrimmon	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Kirrilly Jane Francis	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Kyle Duimel	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Laiyou Luo	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Lakes Financial Planning Pty. Ltd.	9/07/2019	Surrender
Larissa Tasker	9/07/2019	Surrender
Lee Thomas Virgin	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Lindsay Gordon Latham	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Lucian Russ	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Lynne Dianne Windmill	9/07/2019	Surrender
Madonna Anne O'Brien	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Mark Arthur Gibson	9/07/2019	Surrender
Matthew Burrows	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Michael John Wilson	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Michael Mulcahy	9/07/2019	Surrender
Michelle Dianne Carroll	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
MJ & C Burgess & Associates Pty Ltd	9/07/2019	Surrender
Nathan Boseley	9/07/2019	Surrender
National Investor Solutions Pty Ltd	9/07/2019	Surrender
Noor Ahmad	9/07/2019	Surrender
Owen Clifford Walker	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Owen Wilfred Clark	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Parmenian Tsiaplias	9/07/2019	Surrender
Paul Martin Larby	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Paul Thornton Armstrong	9/07/2019	Surrender
Pert Group Pty Ltd	9/07/2019	Surrender
Peter Haylock	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Peter John Austin	9/07/2019	Surrender
Peter Karaberidis	9/07/2019	Surrender
Ragg Weir Financial Services Pty Ltd	9/07/2019	Surrender
Raymond John Raaymakers	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Richard James Anderson	9/07/2019	Surrender
Robert Solomon Majman	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Ronald Peter Kucharski	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Sandra Sargeant	9/07/2019	Surrender
Sarah Jane Riegelhuth	9/07/2019	Surrender
Scott Anthony Donoghue	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Scott Thomas Healy	9/07/2019	Surrender
Shaoping Rebecca Liang	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Sharon Tan	9/07/2019	Surrender
Simon Richard Pownall	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
SMSF Advice Pty Limited	9/07/2019	Surrender
Stephen Duffy	9/07/2019	Surrender
Stephen James Castle	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Stephen Roger Klein	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Stephen Thomas Walsh	9/07/2019	Surrender
Steve Pike	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Steven Kipic	9/07/2019	Surrender
Stuart Mcintosh	9/07/2019	Surrender
Tara Kate Louise Walder	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Thaer Burbar	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Thomas James Meads	9/07/2019	Surrender
Todd Allan O'Neill	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
Troy Gudgeon	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
UNAC-West End Group Pty Ltd	9/07/2019	Surrender
Virginia Anna Burelli	9/07/2019	Individual ceased to meet one of the tax practitioner requirements
William John Cummins	9/07/2019	Surrender
Winston Kent Folland	9/07/2019	Surrender

The Tax Practitioners Board has terminated the registration of the following Tax (financial) Advisers under subdivision 30-B of the Tax Agent Services Act 2009 (TASA):

Name of Tax (financial) Advisers:	Termination effective from:	Reason for Termination:
Richard Lynch	29/07/2019	Failure to comply with code of professional conduct
Skyrange Investments Pty Ltd	29/07/2019	Failure to comply with code of professional conduct
Weisam Elgammal	29/07/2019	Failure to comply with code of professional conduct

Yours sincerely,

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 to establish a regulatory framework governing the conduct of tax (financial) advisers, ensuring that they meet specified standards of competence and integrity. This Act addresses the need for a reliable and trustworthy tax advisory sector, thereby protecting consumers from potential misconduct and ensuring compliance with professional standards. The Australian Parliament enacted this Act, with a clear policy objective to enhance the quality and reliability of tax services provided by financial advisers. The Act empowers the Tax Practitioners Board to oversee the registration and conduct of tax practitioners, including the authority to terminate the registration of those who fail to meet the necessary requirements or standards. This legislative action aims to maintain public confidence in the tax advisory profession and to safeguard the integrity of the tax system.

Scope and Application

The Tax Agent Services Act 2009 (TASA) governs the registration and conduct of tax practitioners in Australia. This Act applies to individuals and entities that provide tax (financial) advice, including tax agents, BAS agents, and financial advisers who provide tax services. The legislation ensures that tax practitioners meet certain professional standards and comply with the relevant codes of conduct. The Act operates at the Commonwealth level, and its provisions apply across Australia, ensuring a consistent regulatory environment. However, specific exclusions and exemptions may apply, such as for certain government entities or for advice provided by authorised deposit-taking institutions. The Act also provides for the termination of registration under specific circumstances, such as surrender of registration or failure to comply with the code of professional conduct. The scope and application of the Act can be further extended or restricted through subordinate instruments, such as regulations and codes of conduct, which provide more detailed guidance on the requirements for registration and conduct.

Key Provisions

The Tax Agent Services Act 2009 (TASA) includes provisions for the registration and regulation of tax (financial) advisers. Under section 40-10 (subsections 40-A and 30-B), the Tax Practitioners Board has the authority to terminate the registration of tax (financial) advisers. Termination can occur under various conditions, including surrender of registration or failure to comply with the code of professional conduct. In the case of surrender, the adviser chooses to voluntarily terminate their registration. Alternatively, if an adviser fails to meet certain professional standards, their registration may be terminated under section 30-B. The reasons for termination, as stated in the gazette, include either the adviser choosing to surrender their registration or the adviser not meeting the necessary tax practitioner requirements or failing to adhere to the code of professional conduct. The Act imposes several obligations on registered tax (financial) advisers. These include maintaining professional indemnity insurance, complying with continuing professional development requirements, and adhering to the code of professional conduct. Advisers must also keep accurate records of their tax advice and comply with other specific obligations as outlined in the Act and its regulations. Furthermore, advisers are required to notify the Tax Practitioners Board of any changes in their circumstances that may affect their eligibility to hold a registration. Breach of the Act or its regulations can result in various penalties and consequences. For example, if an adviser provides tax advice without holding the appropriate registration, they may be subject to civil penalties under section 135-5, which can include fines up to a certain amount specified in the Act. Additionally, criminal offences may be applicable for serious breaches, such as fraudulent conduct or providing false or misleading information. Penalties for criminal offences can include fines and imprisonment. The exact penalties depend on the specific nature of the offence and the discretion of the court.

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