Termination of Tax (financial) Adviser registration - June 2019

Administered by Department of the Treasury

Legislation au C2020G00096 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:
Adam Hartard	18/06/2019	Surrender
Albert Anthony Greig	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Amanda Hardy Lai	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Andrew Bruce Black	18/06/2019	Surrender
Andrew John Forbes	18/06/2019	Surrender
Andrew John Nicholls	18/06/2019	Surrender
Andrew Leslie Jennings	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Angela Barber	18/06/2019	Surrender
Angie Hoon Jenny Oh	18/06/2019	Surrender
Angove Financial Services Pty Ltd	18/06/2019	Surrender
Anthony Noel Lawrence	18/06/2019	Surrender
Arthur Roe	18/06/2019	Surrender
Barrie Cooper	18/06/2019	Surrender
Barry William Arthur Parker	18/06/2019	Surrender
Brandon Thomas	18/06/2019	Surrender
Brendan Mark Heck	18/06/2019	Surrender
Brian James Macpherson	18/06/2019	Surrender
Brian Walker	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Cameron James Vallve	18/06/2019	Surrender
Carol McRae-Pitt	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Chris Minas	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Christopher Blake	18/06/2019	Surrender
Clinton Boyd Weekes	18/06/2019	Surrender
Concord Financial Services (Victoria) Pty Ltd	18/06/2019	Surrender
Connor Financial Services Pty Ltd	18/06/2019	Surrender
Craig Douglas Robinson	18/06/2019	Surrender
Dale Leigh Martens	18/06/2019	Surrender
Daryl Grant Grant Brearley	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
DLG Financial Advice Pty Ltd	18/06/2019	Ceased to Exist
Donald Gregory Neville	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Donna Wilton	18/06/2019	Surrender
Douglas Geoffrey Button	18/06/2019	Surrender
Ebony Ashton Van Hamburg	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Elizabeth Anne Huggins	18/06/2019	Surrender
Eng Sivieng	18/06/2019	Surrender
Enrich Financial Advice Pty Ltd	18/06/2019	Surrender
Financial Ventures Pty Ltd	18/06/2019	Surrender
Frank Joseph Toner	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Fred Michael Reiter	18/06/2019	Surrender
Gary Chapman	18/06/2019	Surrender
Gavin Derepas	18/06/2019	Surrender
Geoffrey Rees	18/06/2019	Surrender
George Gulczynski	18/06/2019	Surrender
Geraldine Scott	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Graham King	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Havelock Wealth Management Pty Ltd	18/06/2019	Surrender
IGM Financial Services Pty Ltd	18/06/2019	Surrender
Ivan Shek Chuen Lee	18/06/2019	Surrender
Izzard Consulting Pty Ltd	18/06/2019	Surrender
J.A.S.Q. Investments Pty Ltd	18/06/2019	Surrender
Jacinta Nanson	18/06/2019	Surrender
Jacqueline Maria McCarthy	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
James Andrew Staples	18/06/2019	Surrender
James Edmund Connor	18/06/2019	Surrender
Janelle Ruth Collins	18/06/2019	Surrender
Jillian Margaret Hayes	18/06/2019	Surrender
John Barker	18/06/2019	Surrender
John Stephen Harris	18/06/2019	Surrender
Jonathan Lewis Rado	18/06/2019	Surrender
Joseph Luciani	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Kasey Mae Gale	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Katherine Therese Euers	18/06/2019	Surrender
Keith Knights	18/06/2019	Surrender
Kennedy McLaughlin Consulting Pty Ltd	18/06/2019	Surrender
Kenneth Brian Wheeler	18/06/2019	Surrender
Kiran Aloysius Saldanha	18/06/2019	Surrender
Kotkis Family Pty Ltd	18/06/2019	Surrender
KPF Financial Planning Pty Ltd	18/06/2019	Surrender
Leigh Kerrin Wahlstrom	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
LIO Bros Pty Ltd	18/06/2019	Surrender
Lisa Lee	18/06/2019	Surrender
Malcolm Izzard	18/06/2019	Surrender
Mark Stephenson	18/06/2019	Surrender
Mark Yuen	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Masoud Pourgholami	18/06/2019	Surrender
Matthew Geappen	18/06/2019	Surrender
Matthew James Jarrott	18/06/2019	Surrender
Max Jacobs	18/06/2019	Surrender
Mei Kit Wong	18/06/2019	Surrender
Michael James Tobin	18/06/2019	Surrender
Michael M. Nolan	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Michael Powell	18/06/2019	Surrender
Michael West	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Mitchell Parr	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Mohamed Said	18/06/2019	Surrender
MWM Private Wealth Pty Ltd	18/06/2019	Surrender
Naomi Mcintosh	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Nicholas Moschakis	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Nicole Maree Toohey	18/06/2019	Surrender
Nicole Sharon Tasker	18/06/2019	Surrender
Noel Hosken	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Norman Brian Van Den Berg	18/06/2019	Surrender
Pamela Ann Pointon	18/06/2019	Surrender
Patrina Chia	18/06/2019	Surrender
Paul Macquarrie Graham	18/06/2019	Surrender
Paul Ronald Hackney	18/06/2019	Surrender
Peter Alexander Macmillan	18/06/2019	Surrender
Peter Nicholas Amiradaki	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Peter O'Connor	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Peter Randell	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Plansmart Pty Ltd	18/06/2019	Surrender
Professional Womens Investment Service Pty Ltd	18/06/2019	Surrender
Richard William Arnold-Forster	18/06/2019	Surrender
Robert Gerard Michael Wall	18/06/2019	Surrender
Robert Klauke	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Robert Noel Angel	18/06/2019	Surrender
Robert O. Latimer	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Rochelle Leese	18/06/2019	Surrender
Roger B Lescun Pty Ltd	18/06/2019	Surrender
Russell Lanham	18/06/2019	Surrender
Ryan Anthony Glaser	18/06/2019	Surrender
Sally Shaw	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Samuel Marcus Campbell	18/06/2019	Surrender
Scott Ruddle Johnston	18/06/2019	Surrender
Sean Jeromy Schubert	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Sergio Arcaini	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Sergio Girardi	18/06/2019	Surrender
Shane Eric Keith Winders	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Shirley Anne Ferris	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Siew Mun Liew	18/06/2019	Surrender
SME Financial Services Group Pty Ltd	18/06/2019	Surrender
Stephen Laszlo Varhegyi	18/06/2019	Surrender
Stephen Roger Hickman	18/06/2019	Surrender
Steven Bemrose	18/06/2019	Surrender
Susan Gay Smith	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
The Trustee for AFGP Trust	18/06/2019	Surrender
Theresa McLellan	18/06/2019	Surrender
Timothy Gerard Curtin	18/06/2019	Surrender
Timothy Webb	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Travis Laurence Vincent Smith	18/06/2019	Individual ceased to meet one of the tax practitioner requirements
Wilson Luna	18/06/2019	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:
Andrew Charles Smith	11/06/2019	Failure to comply with the code of professional conduct
CBD Financial Services Pty Limited	14/06/2019	Failure to comply with the 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 by the Commonwealth Parliament of Australia to address the need for a robust regulatory framework governing tax practitioners. This Act aimed to protect the public interest by ensuring that tax agents and tax (financial) advisers were qualified, competent, and conducted their activities with integrity. The Tax Practitioners Board, established under this Act, is responsible for the registration and regulation of tax agents and tax (financial) advisers, ensuring compliance with the prescribed standards and codes of conduct. The policy objective of the Act is to maintain public confidence in the tax profession by promoting professional competence and ethical conduct among tax practitioners.

Scope and Application

The Tax Agent Services Act 2009 (TASA) governs the registration and conduct of tax (financial) advisers in Australia, providing a framework to ensure that tax practitioners meet certain standards and requirements. The Act applies to both individuals and entities that provide tax (financial) services, including tax agents, BAS agents, and financial advisers, who must hold a Tax Practitioners Board (TPB) registration to legally offer such services. The Act's jurisdiction is national, meaning it applies across all states and territories in Australia. The Act allows for the termination of registration if an individual or entity no longer meets the specified requirements, such as ceasing to meet the tax practitioner requirements or failing to comply with the code of professional conduct. The Act may also extend its application through subordinate instruments, such as regulations or codes, which provide further detail on the conduct expected from registered tax practitioners.

Key Provisions

The Tax Practitioners Board, under subdivisions 40-A and 30-B of the Tax Agent Services Act 2009 (TASA), has terminated the registration of numerous tax advisers. This action was taken following an assessment of the advisers' compliance with the statutory requirements. The primary sections involved in these terminations include sections 40-30, which outlines the conditions for registration, and sections 30-10 and 30-15, which pertain to the code of professional conduct and the circumstances under which a registration may be terminated. The obligations imposed on tax advisers by the Act include maintaining the requisite qualifications, adhering to a code of professional conduct, and ensuring ongoing professional development. Advisers must demonstrate their competence and integrity in providing tax services. The termination notices indicate that the advisers either surrendered their registrations, ceased to meet the requirements of a tax practitioner, or failed to comply with the code of professional conduct. These grounds for termination underscore the importance of both professional standards and compliance with legislative mandates. Failure to meet the obligations set out in the Act can lead to serious consequences. Under section 40-15 of TASA, an adviser whose registration is terminated is prohibited from performing any activities that require a tax agent registration. Additionally, under section 40-20, the Board has the authority to impose penalties on individuals or entities that breach the Act. The penalties can include fines and, in severe cases, imprisonment. The maximum penalties for such breaches are detailed in section 40-25, which specifies a fine of up to $126,000 for individuals and $630,000 for bodies corporate, alongside potential imprisonment terms. These stringent measures reflect the seriousness with which the Board treats non-compliance with the Act's provisions.

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

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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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