Compliance case studies | TPB

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Compliance case studies

The following case studies provide a summary of Board Conduct Committee (BCC) decisions on compliance matters:

Date of decision	Case study
5 December 2019	Failure to disclose bankruptcy
21 November 2019	Tax agent fails to address personal tax obligations Tax agent cautioned for outstanding personal tax obligations
7 November 2019	Failure to conduct due diligence when using third party referrals High-risk tax agent terminated with a 5-year ban
24 October 2019	Tax agent loses registration due to serious misconduct Incompetence and lack of reasonable care result in termination
3 October 2019	Suspension for failing to take reasonable care A partnership tax agent misuses clients' funds
26 September 2019	Outstanding personal tax obligations lead to termination and a five-year ban Tax agent faces suspension for not completing CPE
19 September 2019	Conduct affecting fitness and propriety leads to registration termination Dishonest acts result in registration termination Tax agent found no longer fit and proper to be registered
22 August 2019	BAS agent no longer a fit and proper person Tax agent lodging false BAS Tax agent terminated for serious Code breaches
11 July 2019	Audit leads to TPB investigation Serious misconduct of a tax agent results in termination BAS agent banned for five years
20 June 2019	Tax mischief leads to termination and five-year ban Registration terminated after multiple Code breaches found Tax agent found to have $1.6 million in tax liabilities Failure to take reasonable care
30 May 2019	Overdue tax debt in excess of $350,000
9 May 2019	Company failed to comply with personal tax obligations
18 April 2019	Dishonest behaviour leads to termination Multiple Code breaches lead to termination Termination of tax agent company and sole director’s registration

Last modified: 31 January 2020

Tax Practitioners Board

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