We have terminated the registration of a BAS agent and imposed a 2-year ban on reapplying. Our investigation found the BAS agent was not a fit and proper person to remain registered. They breached multiple items of the Code of Professional Conduct (Code) under the Tax Agent Services Act 2009, including:

• Code item 1 – knowingly making false or misleading statements in income tax returns and activity statements to the Commissioner of Taxation by claiming amounts that were not allowed or could not be substantiated.
• Code item 2 – failing to comply with taxation laws in relation to their personal affairs, resulting in significant tax shortfalls of nearly $60,000 and penalties of more than $8,000 for recklessness.
• Code item 13 – failing to maintain professional indemnity insurance, an ongoing registration requirement for all registered tax and BAS agents.
• Code item 14 – failing to respond to Board enquiries in a timely and reasonable manner.

Despite being audited for similar conduct, the BAS agent continued to act recklessly, making further false lodgements to the Commissioner. This pattern of behaviour undermined the integrity of the tax system and the standards of the tax profession.

This decision reflects our commitment to consumer protection and maintaining public confidence in the tax practitioner profession. Knowingly submitting false or misleading statements to the Australian Taxation Office is unacceptable, and we will take action against those who fail to comply with the Code and placing clients at risk. 

The Code is essential to protecting clients, maintaining trust, and safeguarding the integrity of the tax system.