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BAS agent

Issued: 18 September 2019

Last modified: 18 September 2019

Date of decision: 22 August 2019

The Board Conduct Committee (BCC) investigated a BAS agent and found they had breached multiple items of the Code of Professional Conduct (Code) when they failed to:

  • act honestly and with integrity by falsifying:

    • suppliers’ records (invoices)

    • their personal bank statements 

  • lodge an income tax return and quarterly activity statements by their respective due dates and pay a tax liability to the Australian Taxation Office

  • advise the Board they had become an undischarged bankrupt.

Based on the Code breaches found the BCC terminated the BAS agent registration as the agent was no longer a fit and proper person. The agent is also prohibited from reapplying for registration for a period of five years.