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
7 December 2020	Dishonesty and multiple Code breaches lead to termination of tax agent
1 October 2020	Company tries to influence client to withdraw complaint Multiple code breaches lead to suspension of tax agent
10 September 2020	Tax agent delays passing on tax refunds and fails to maintain PI insurance Tax (financial) adviser fails to comply with tax laws and Board’s Order
18 August 2020	Company amends tax returns without client authorisations
6 August 2020	Tax agent terminated for false declarations in SMSF returns
2 July 2020	Suspended individual allows company to lodge returns with no supervising tax agent
11 June 2020	Tax agent caught in tax evasion of over $1.6 million
29 May 2020	Company ordered to appoint additional supervising tax agent Tax (financial) adviser no longer satisfies registration requirement
14 May 2020	Tax agent cautioned for not passing on tax refunds Company suspended for aiding unregistered agent activities
30 April 2020	Company practises with no registered agent Suspended tax agent fails to complete CPE as ordered
16 April 2020	A company loses registration due to dishonesty and incompetent services
2 April 2020	False audit declarations result in termination
12 March 2020	Stolen tax refunds and fraudulent returns uncovered in Board investigations
20 February 2020	Tax agent underreports over $900,000 in income Reckless behaviour and disregard for tax laws end registration
30 January 2020	Superannuation guarantee charge debt and bankruptcy lead to termination Failure to comply with Board's order

Last modified: 5 March 2021

Tax Practitioners Board

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