TPB Termination and Suspension of Tax Agent/BAS Agent Registrations (Q4) 2024-2025

Administered by Department of the Treasury

Legislation au F2025N00765 In force Notifiable Instrument

Legislation content

TPB Termination and Suspension of Tax Agent/BAS Agent Registrations (Q4) 2024-2025

The Tax Practitioners Board has terminated or suspended the registration of the following tax agent(s) under Subdivision 40-A or 30-B (respectively) of the Tax Agent Services Act 2009:

Name of Tax agent:

Registration Number

Effective from:

Reason:

ALTUS BOOKKEEPING PTY LTD

26230024

3/04/2025

40-15(2)(a) company surrendered registration

Ana Ni Mhanachain

24643625

3/04/2025

40-5(2)(a) Surrender Registration

Andrew Morris

25522653

3/04/2025

40-5(2)(a) Surrender Registration

Anthony Zahra

77866006

3/04/2025

40-5(2)(a) Surrender Registration

Antonio Moretta

12672008

3/04/2025

40-5(2)(a) Surrender Registration

Back Office Services & Solutions Pty Ltd

25253320

3/04/2025

40-15(2)(a) company surrendered registration

Benjamin Whitehouse

12855004

3/04/2025

40-5(2)(a) Surrender Registration

Books Boutique Pty Ltd

26269909

3/04/2025

40-15(2)(a) company surrendered registration

Brock Savage

25376902

3/04/2025

40-5(2)(a) Surrender Registration

C F Price & Co Pty Ltd

35045009

3/04/2025

40-15(2)(a) company surrendered registration

Effugium Pty. Ltd.

25991276

3/04/2025

40-15(2)(a) company surrendered registration

Eric Taylor

67299009

3/04/2025

40-5(2)(a) Surrender Registration

Fetch Accountants Pty Ltd

25599132

3/04/2025

40-15(2)(a) company surrendered registration

Fiona Second

92655008

3/04/2025

40-5(2)(a) Surrender Registration

Four Fifty Six Pty Ltd

25402810

3/04/2025

40-15(2)(a) company surrendered registration

Godwin Goh

58154006

3/04/2025

40-5(2)(a) Surrender Registration

Hilary Milsome

87010009

3/04/2025

40-5(2)(a) Surrender Registration

Hospitality Management & Consulting Pty Ltd

25200162

3/04/2025

40-15(2)(a) company surrendered registration

Jennie Thompson

25775541

3/04/2025

40-5(2)(a) Surrender Registration

Jessica Angelina

26220377

3/04/2025

40-5(2)(a) Surrender Registration

Joanne Purcell

26195673

3/04/2025

40-5(2)(a) Surrender Registration

Joseph Vellamathadathil Lukose

25533890

3/04/2025

40-5(2)(a) Surrender Registration

LEANNE THOMAS

20535003

3/04/2025

40-5(2)(a) Surrender Registration

Leon Patterson

25806851

3/04/2025

40-5(2)(a) Surrender Registration

Lyons Accounting Services Pty Ltd

24686700

3/04/2025

40-15(2)(a) company surrendered registration

Peter Crane Management Pty Ltd

77906000

3/04/2025

40-15(2)(a) company surrendered registration

Peter Ebbels

23408000

3/04/2025

40-5(2)(a) Surrender Registration

Peter Groves

15000003

3/04/2025

40-5(2)(a) Surrender Registration

Peter Scanlan

52799015

3/04/2025

40-5(2)(a) Surrender Registration

Robyn Taylor

24616262

3/04/2025

40-5(2)(a) Surrender Registration

Sharon Mcwilliam

92722008

3/04/2025

40-5(2)(a) Surrender Registration

Sustainable Numbers Pty Ltd

24664546

3/04/2025

40-15(2)(a) company surrendered registration

Tantalite Holdings Pty Ltd

62155003

3/04/2025

40-15(2)(a) company surrendered registration

Victoria Heaslop

26095757

3/04/2025

40-5(2)(a) Surrender Registration

Clive Henley

15346004

4/04/2025

40-5(2)(b) Death

Colin Price

07573005

4/04/2025

40-5(2)(b) Death

Colin Tuckett

74395001

4/04/2025

40-5(2)(b) Death

John Gillman

22740006

4/04/2025

40-5(2)(b) Death

Samuel Parisi

49654008

4/04/2025

40-5(2)(b) Death

Glenn Joyce

70602001

8/04/2025

40-5(1)(b) individual no longer meets registration requirements

John Koukoulias

26036803

23/04/2025

40-5(1)(b) individual no longer meets registration requirements

George Long

31939008

24/04/2025

40-5(2)(b) Death

John Hall

70160007

24/04/2025

40-5(2)(b) Death

Robina Cox

25485770

24/04/2025

40-5(2)(b) Death

Amy Wilson

26117083

25/04/2025

40-5(2)(a) Surrender Registration

Anthony Fiedler

15630009

25/04/2025

40-5(1)(b) individual no longer meets registration requirements

Anthony Ponti

06977002

25/04/2025

40-5(2)(a) Surrender Registration

Better Balanced Books Pty Ltd

24634762

25/04/2025

40-15(2)(a) company surrendered registration

Biscus Pty Ltd

63111001

25/04/2025

40-15(2)(a) company surrendered registration

David Bromet

55227008

25/04/2025

40-5(2)(a) Surrender Registration

Deranne Pty Ltd

59214005

25/04/2025

40-15(1)(b) company no longer meets registration requirements

 

 

Name of Tax agent:

Registration Number

Effective from:

Reason:

FIDELIS ACCOUNTING SERVICES PTY LTD

26211186

25/04/2025

40-15(2)(a) company surrendered registration

Gale Accountants

76799004

25/04/2025

40-10(2) partnership surrendered registration

Gary Chua

55403002

25/04/2025

40-5(2)(a) Surrender Registration

Indigo Consultants Pty Ltd

26047959

25/04/2025

40-15(2)(a) company surrendered registration

Jeffrey Russell

25963121

25/04/2025

40-5(2)(a) Surrender Registration

Jellner Pty Ltd

38855002

25/04/2025

40-15(2)(a) company surrendered registration

JOE R FANTO PTY LTD & TAX AND WEALTH PTY LTD

26260417

25/04/2025

40-10(2) partnership surrendered registration

Karen Shine

26161214

25/04/2025

40-5(2)(a) Surrender Registration

Kenneth Clark

92091009

25/04/2025

40-5(2)(a) Surrender Registration

Khinda Accountants Pty Ltd

25956063

25/04/2025

40-15(2)(a) company surrendered registration

LC Business Solutions Pty. Ltd.

25974710

25/04/2025

40-15(2)(a) company surrendered registration

Leslie Lowden

72088007

25/04/2025

40-5(2)(a) Surrender Registration

LIFESTYLE ACCOUNTING PTY LTD

25987681

25/04/2025

30-25 Failure to comply with the Code of Professional Conduct (suspension)

Linda Ferguson

25783113

25/04/2025

40-5(2)(a) Surrender Registration

Lyndall Ward

25591120

25/04/2025

40-5(2)(a) Surrender Registration

Lynette Spry

25988686

25/04/2025

40-5(2)(a) Surrender Registration

Mathers Accountants Pty Ltd

68955006

25/04/2025

40-15(2)(a) company surrendered registration

Maurice Gannon

25377508

25/04/2025

40-5(2)(a) Surrender Registration

Michael Robinson

33525006

25/04/2025

40-5(2)(a) Surrender Registration

Novanti Group Pty Ltd

77894006

25/04/2025

40-15(2)(a) company surrendered registration

Paul Van Gend & Associates Pty Ltd

59204009

25/04/2025

40-15(2)(a) company surrendered registration

Philippa Geard

86912000

25/04/2025

40-5(2)(a) Surrender Registration

RLF Advisory Pty Ltd

25963255

25/04/2025

40-15(2)(a) company surrendered registration

Santo Mancuso

02874009

25/04/2025

40-5(2)(a) Surrender Registration

Stephen Hall & Associates Pty Ltd

70678003

25/04/2025

40-15(2)(a) company surrendered registration

Stephen Henderson

65524006

25/04/2025

40-5(2)(a) Surrender Registration

Susan Riccobon

26019733

25/04/2025

40-5(2)(a) Surrender Registration

Taljaard Contracting Pty Ltd

25978330

25/04/2025

40-15(2)(a) company surrendered registration

Taxcellent Business Services Pty Ltd

26045259

25/04/2025

40-15(2)(a) company surrendered registration

TAXORAMA PTY LTD

26214799

25/04/2025

40-15(2)(a) company surrendered registration

TOOHE GROUP PTY LTD

26209656

25/04/2025

40-15(2)(a) company surrendered registration

Troy Burns

25898162

25/04/2025

30-25 Failure to comply with the Code of Professional Conduct (suspension)

UBT Accountants Pty Ltd

72929008

25/04/2025

40-15(2)(a) company surrendered registration

Warren Floyd

01060000

25/04/2025

40-5(2)(a) Surrender Registration

Warren Floyd & Co Pty Ltd

24677643

25/04/2025

40-15(2)(a) company surrendered registration

Yates Baker Mclean

36659001

25/04/2025

40-10(2) partnership surrendered registration

ALBUS ADVISORY PTY. LIMITED

26188077

10/05/2025

40-15(1)(b) company no longer meets registration requirements

Peter White

63627009

10/05/2025

40-5(1)(b) individual no longer meets registration requirements

Hamed Latif

25683239

15/05/2025

40-5(1)(b) individual no longer meets registration requirements

Kahtan Al Hassan

26184764

15/05/2025

40-5(1)(b) individual no longer meets registration requirements

Natalia Zhdanovich

25569133

15/05/2025

30-25 Failure to comply with the Code of Professional Conduct (suspension)

TABARK PTY LTD

26193509

15/05/2025

40-15(1)(b) company no longer meets registration requirements

GAGANDEEP SINGH

26031976

17/05/2025

40-5(1)(b) individual no longer meets registration requirements

SEHGAL ASSOCIATES PTY LTD

26034237

17/05/2025

40-15(1)(b) company no longer meets registration requirements

PRIMROSE ACCOUNTING SERVICES PTY LTD

26173435

21/05/2025

40-15(1)(b) company no longer meets registration requirements

Georgia Sellick

26086096

22/05/2025

40-5(1)(b) individual no longer meets registration requirements

360 Accounting & Financial Solutions Pty Ltd

25488963

23/05/2025

40-15(2)(b) Company Ceases to exist

 

 

Name of Tax agent:

Registration Number

Effective from:

Reason:

Anthony Mcilvride

46554015

23/05/2025

40-5(2)(a) Surrender Registration

Armstrong Dawson Pty Limited

23467004

23/05/2025

40-15(2)(a) company surrendered registration

B.A.S Services Pty

26171948

23/05/2025

40-15(2)(a) company surrendered registration

BMJ SYNERGY PTY LTD

26188925

23/05/2025

40-15(2)(b) Company Ceases to exist

Brett Kenny

47972006

23/05/2025

40-5(2)(a) Surrender Registration

Busacca & Colangelo Pty Ltd

59570003

23/05/2025

40-15(2)(a) company surrendered registration

Cassell & Co Pty Ltd

26282306

23/05/2025

40-15(2)(a) company surrendered registration

Cleland McFarlane Selth Pty Ltd & Others

25741615

23/05/2025

40-10(2) partnership surrendered registration

Computer Bureau Pty Ltd

93828015

23/05/2025

40-15(2)(a) company surrendered registration

Craig Baker & Associates Pty Ltd

70997015

23/05/2025

40-15(2)(a) company surrendered registration

CS & RM Watson

96865007

23/05/2025

40-10(2) partnership surrendered registration

Evan Verge

14196009

23/05/2025

40-5(2)(a) Surrender Registration

Fincare Accounting Pty Ltd

78308005

23/05/2025

40-15(2)(a) company surrendered registration

Fracchia Advisory Pty Ltd

26091764

23/05/2025

40-15(2)(a) company surrendered registration

Garry Bourke

35816006

23/05/2025

40-5(2)(a) Surrender Registration

Gurpreet Padda

26091273

23/05/2025

40-5(2)(a) Surrender Registration

Halkin Business Partners Pty Ltd

25860495

23/05/2025

40-15(2)(a) company surrendered registration

Howard Payne

52681004

23/05/2025

40-5(2)(a) Surrender Registration

Ian Hallett

66850007

23/05/2025

40-5(2)(a) Surrender Registration

INDIGO CARRIERS PTY LTD

26283098

23/05/2025

40-15(2)(a) company surrendered registration

International Accounting Solutions Pty Limited

25790838

23/05/2025

40-15(2)(a) company surrendered registration

Janice Quigg

69811001

23/05/2025

40-5(2)(a) Surrender Registration

Janice Vercoe

26179238

23/05/2025

40-5(2)(a) Surrender Registration

Joanne Siggins

68042001

23/05/2025

40-5(2)(a) Surrender Registration

Jonathan Blencowe

65581000

23/05/2025

40-5(2)(a) Surrender Registration

Josephine Norris

84853004

23/05/2025

40-5(2)(a) Surrender Registration

Julie Riches

25255713

23/05/2025

40-5(2)(a) Surrender Registration

K.H. Cross & McGregor Partners PL & B.P. McNabb & S.D. Odgers & W.I . Rinkin

15839005

23/05/2025

40-10(2) partnership surrendered registration

Kelena Hamilton

90615009

23/05/2025

40-5(2)(a) Surrender Registration

Korryn Malzard

25972803

23/05/2025

40-5(2)(a) Surrender Registration

L.C Dunlop & J.M Henderson

25965304

23/05/2025

40-10(2) partnership surrendered registration

LA Curio Group Pty Ltd

26008585

23/05/2025

40-15(2)(a) company surrendered registration

Lauren Middlebrook

26174891

23/05/2025

40-5(2)(a) Surrender Registration

Leading Edge Accounting Pty Ltd

25474738

23/05/2025

40-10(2) partnership surrendered registration

Leonie Flynn

26066101

23/05/2025

40-5(2)(a) Surrender Registration

Lesley Pickerd

86874005

23/05/2025

40-5(2)(a) Surrender Registration

Luke Spies

26171160

23/05/2025

40-5(2)(a) Surrender Registration

Maki Dalgleish

26089580

23/05/2025

40-5(2)(a) Surrender Registration

Maree Fracchia

26091738

23/05/2025

40-5(2)(a) Surrender Registration

Marie Bignoux

61459008

23/05/2025

40-5(2)(a) Surrender Registration

Mark Collins

46046009

23/05/2025

40-5(2)(a) Surrender Registration

Michael Coates

29507015

23/05/2025

40-5(2)(a) Surrender Registration

Midkey Pty Ltd

26244987

23/05/2025

40-15(2)(a) company surrendered registration

Natasha Patkin

26081839

23/05/2025

40-5(2)(a) Surrender Registration

Nicholas Zakula

52167005

23/05/2025

40-5(2)(a) Surrender Registration

Noel Ronan

52449015

23/05/2025

40-5(2)(a) Surrender Registration

Peter Brennan

06528004

23/05/2025

40-5(2)(a) Surrender Registration

Philip Dyson

43596009

23/05/2025

40-5(2)(a) Surrender Registration

Robin Judd

46181004

23/05/2025

40-5(2)(a) Surrender Registration

ROCCELLA GROUP PTY LTD

26202389

23/05/2025

40-15(2)(a) company surrendered registration

SJW CONSULTING AND MANAGEMENT PTY LTD

26079025

23/05/2025

40-15(2)(a) company surrendered registration

Southern Suburbs Tax And Accounting Service Pty Limited

29505000

23/05/2025

40-15(2)(a) company surrendered registration

Stephen Noble

26163297

23/05/2025

40-5(2)(a) Surrender Registration

Susan Gamble

25398337

23/05/2025

40-5(2)(a) Surrender Registration

Tamerlane Pty Limited

36596000

23/05/2025

40-15(2)(a) company surrendered registration

TAXSOLVER PTY LTD

24850271

23/05/2025

40-15(2)(b) Company Ceases to exist

 

 

Name of Tax agent:

Registration Number

Effective from:

Reason:

Tejal Dave

25714580

23/05/2025

40-5(2)(a) Surrender Registration

The Trustee for Mancuso Moretta Investment Trust & S Mancuso & A Moretta

56982004

23/05/2025

40-10(2) partnership surrendered registration

Treetop Financial Pty Ltd

26232816

23/05/2025

40-15(2)(a) company surrendered registration

VCN Australia Pty Ltd

26278026

23/05/2025

40-15(2)(a) company surrendered registration

Watership Down Kindy Pty Limited

81617006

23/05/2025

40-15(2)(a) company surrendered registration

William Douglas

49848005

23/05/2025

40-5(2)(a) Surrender Registration

William Nankervis

40662009

23/05/2025

40-5(2)(a) Surrender Registration

Damien Ward

08800007

26/05/2025

40-5(1)(b) individual no longer meets registration requirements

Huy Vuong

25620468

2/06/2025

40-5(2)(a) Surrender Registration

Your Accounting Partners Pty Ltd

25476779

2/06/2025

40-15(2)(a) company surrendered registration

Gregoriades Sofocleous & Associates Pty Ltd

60143004

3/06/2025

40-15(1)(b) company no longer meets registration requirements

Jeff Lunn

24628294

3/06/2025

40-5(1)(b) individual no longer meets registration requirements

Andrew Buchanan

47749003

6/06/2025

40-5(2)(a) Surrender Registration

Edward Henry

20220006

6/06/2025

40-5(2)(a) Surrender Registration

Elmbridge & Co Pty Ltd

26221350

6/06/2025

40-15(2)(b) Company Ceases to exist

Kayleen Franke

92585004

6/06/2025

40-5(2)(a) Surrender Registration

Peter Fry

12195000

6/06/2025

40-5(2)(a) Surrender Registration

Peter Gibson

27159006

6/06/2025

40-5(2)(a) Surrender Registration

Roger Davies

74417002

6/06/2025

40-5(2)(a) Surrender Registration

Accounting Council Victoria Pty Ltd

26230562

18/06/2025

40-15(1)(b) company no longer meets registration requirements

AMBICO PARTNER SERVICES PTY LTD

26178393

18/06/2025

40-15(1)(b) company no longer meets registration requirements

Baudin Consulting Pty Ltd

26042121

18/06/2025

40-15(1)(b) company no longer meets registration requirements

Duly & Associates Pty Limited

24759805

18/06/2025

40-15(1)(b) company no longer meets registration requirements

Ian Hayes & Associates (Qld) Pty Ltd

60848006

18/06/2025

40-15(1)(b) company no longer meets registration requirements

Jaffe Lee & Associates Pty Ltd

25864517

18/06/2025

40-15(1)(b) company no longer meets registration requirements

Julie-Anne Parfitt

79275005

18/06/2025

40-5(2)(a) Surrender Registration

MGH Advisory Pty Ltd

58839010

18/06/2025

40-15(1)(b) company no longer meets registration requirements

Perpetual Nominees Limited

83032003

18/06/2025

40-15(1)(b) company no longer meets registration requirements

STUDIO BOOKKEEPING PTY LTD

25988623

18/06/2025

40-15(1)(b) company no longer meets registration requirements

Xantias Financial Management Accounting Services Pty Ltd

25863339

18/06/2025

40-15(1)(b) company no longer meets registration requirements

BLUE ROCK ACCOUNTING (MELB) PTY LTD

26115499

26/06/2025

40-15(2)(a) company surrendered registration

Russell Grech

12916006

26/06/2025

40-5(1)(b) individual no longer meets registration requirements

ADD ME ACCOUNTING PTY LTD

26212721

27/06/2025

40-15(2)(a) company surrendered registration

Anthony Quinney

67861015

27/06/2025

40-5(1)(b) individual no longer meets registration requirements

Anton Heiduk

60960005

27/06/2025

40-5(2)(a) Surrender Registration

Asiani Simpson

25396301

27/06/2025

40-5(2)(a) Surrender Registration

Christine Pollard

87491005

27/06/2025

40-5(2)(a) Surrender Registration

Double Entry Pty Ltd

98684003

27/06/2025

40-15(2)(a) company surrendered registration

F360 GOSNELLS PTY LTD

26054930

27/06/2025

40-15(2)(a) company surrendered registration

George Eleftheriou

47386004

27/06/2025

40-5(2)(a) Surrender Registration

Heather Slater

25226443

27/06/2025

40-5(2)(a) Surrender Registration

JATA Nominees Pty Ltd

03107000

27/06/2025

40-15(2)(a) company surrendered registration

Jodee Tree

25994734

27/06/2025

40-5(2)(a) Surrender Registration

Julie Smith

74008015

27/06/2025

40-5(2)(a) Surrender Registration

 

 

Name of Tax agent:

Registration Number

Effective from:

Reason:

Kathryn De Pagter

24780488

27/06/2025

40-5(2)(a) Surrender Registration

Kenny Hollows

79021015

27/06/2025

40-5(2)(a) Surrender Registration

Kevin Clark

25458544

27/06/2025

40-5(2)(a) Surrender Registration

Leanne Schomacker

92099005

27/06/2025

40-5(2)(a) Surrender Registration

MACCALLA PTY LTD

26229593

27/06/2025

40-15(2)(a) company surrendered registration

Michael Blonsky

26055982

27/06/2025

40-5(2)(a) Surrender Registration

Michael Francis

26197861

27/06/2025

40-5(2)(a) Surrender Registration

Michael MacKenroth

03082006

27/06/2025

40-5(2)(a) Surrender Registration

Milan Bozic

26215260

27/06/2025

40-5(2)(a) Surrender Registration

MILLSHORT CO PTY LTD

26218852

27/06/2025

40-15(2)(a) company surrendered registration

MSS ACCOUNTING WEST PTY LTD

26291221

27/06/2025

40-15(2)(a) company surrendered registration

Nicholas Trotter

26220944

27/06/2025

40-5(2)(a) Surrender Registration

Patricia Byrne

53006001

27/06/2025

40-5(2)(a) Surrender Registration

Paul Coroneos

29205002

27/06/2025

40-5(2)(a) Surrender Registration

Peter Kan

30776002

27/06/2025

40-5(2)(a) Surrender Registration

Priyanka Gupta

25526483

27/06/2025

40-5(2)(a) Surrender Registration

Rachel Lyons

24662510

27/06/2025

40-5(2)(a) Surrender Registration

Sandra Taylor

90251005

27/06/2025

40-5(2)(a) Surrender Registration

Sharit Dass

26255972

27/06/2025

40-5(2)(a) Surrender Registration

Staten Island Pty Ltd

29420008

27/06/2025

40-15(2)(a) company surrendered registration

Sylvia Triffitt

19207008

27/06/2025

40-5(2)(a) Surrender Registration

A W G Services Pty

77223000

30/06/2025

40-15(1)(b) company no longer meets registration requirements

 

Michael O’Neill

Secretary and CEO

Tax Practitioners Board

GPO Box 1620 Sydney NSW 2001
Dated: 17 September 2025

Overview

The Tax Practitioners Board Termination and Suspension of Tax Agent/BAS Agent Registrations (Q4) 2024-2025 notifiable instrument, issued by the Tax Practitioners Board under the authority of the Tax Agent Services Act 2009, was enacted to address the need for a transparent and consistent process for terminating or suspending the registrations of tax agents and BAS agents who no longer meet the required standards or have voluntarily surrendered their registrations. This instrument ensures that the public is informed of such actions, thereby protecting the integrity of the tax and BAS agent profession. The policy objective is to maintain public confidence in the tax profession by ensuring that only qualified and compliant professionals provide tax and BAS agent services.

Scope and Application

The Tax Practitioners Board Termination and Suspension of Tax Agent/BAS Agent Registrations (Q4) 2024-2025 notifiable instrument applies to all tax agents and BAS agents registered under the Tax Agent Services Act 2009. This includes individual tax agents, companies, and partnerships providing tax agent services in Australia. The instrument outlines the termination or suspension of registrations for these agents due to various reasons such as surrender of registration, death of the agent, failure to comply with the Code of Professional Conduct, or the agent no longer meeting the registration requirements. The geographic reach of this instrument is national, as it applies to all registered tax agents and BAS agents across Australia. The instrument does not specify any exclusions, exemptions, or thresholds; however, it does note that the termination or suspension of registration may be extended or restricted through subordinate instruments.

Key Provisions

The document outlines the termination and suspension of registrations of tax agents and BAS agents under the Tax Agent Services Act 2009. The operative sections include provisions for the surrender of registration by companies and individuals (s40-15 and s40-5), the cessation of existence of a company (s40-15(2)(b)), and failure to comply with the Code of Professional Conduct (s30-25). The reasons for these actions range from voluntary surrender of registration, death of the individual, company no longer meeting registration requirements, and failure to comply with the Code of Professional Conduct. The obligations imposed on the tax agents and BAS agents by this legislation include the necessity to maintain the required standards and qualifications for registration, comply with the Code of Professional Conduct, and notify the Tax Practitioners Board of any changes in their circumstances that may affect their eligibility for registration. Failure to meet these obligations can result in the termination or suspension of their registration. The penalties and consequences for breaching the provisions of this Act can include the suspension or termination of registration, which effectively bars the individual or company from acting as a tax agent or BAS agent. For more serious breaches, such as failure to comply with the Code of Professional Conduct, the legislation does not specify a monetary penalty but such breaches could lead to further disciplinary actions by the Tax Practitioners Board. The exact civil or criminal consequences would depend on the nature and severity of the breach, and could potentially involve fines or legal action.

Legal classification tags

Area of Law
Taxation Law
Instrument
Notifiable instrument
Concepts
Regulatory Standards
Licensing & Registration
Offence Provisions
Repeal & Amendment

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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.