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The Tax Practitioners Board’s (TPB) compliance strategy protects consumers of tax practitioner services and provides strong support for responsible tax practitioners. We take the risk posed by unregistered preparers seriously and are continuing to build focus on these unethical preparers. Our commitment to deterring this conduct ensures these preparers are stopped from acting unlawfully and putting consumers at risk. 

We will continue to investigate these matters and deliver specific and general deterrence. In the highest risk cases, we apply to the Federal Court of Australia for injunctions and civil penalties.

What is an unregistered preparer?

Anyone providing tax agent services or BAS services for a fee or other reward must be registered with us before providing these services. An unregistered preparer offers these services illegally because they are unregistered. They are often unqualified and poorly trained. Many are simply scammers.

By using an unregistered preparer, you are exposing yourself to risk. Unregistered preparers often try to convince potential clients that they can obtain unrealistically large tax refunds. But if it sounds too good to be true, it probably is.

Risks of using an unregistered preparer

  • Using an unregistered preparer can cost clients thousands of dollars in tax bills and penalties.

  • Unregistered preparers will not have appropriate professional indemnity insurance cover to compensate you if you suffer a loss due to any act, error or omission.

  • You are not covered by safe harbour provisions that offer protection against penalties from the Australian Taxation Office (ATO) when an unregistered preparer fails to lodge on time or makes a false or misleading statement on your return.

  • Unregistered preparers often ask for your personal myGov password to lodge your returns. If you share this information, you are at risk of identity theft.

How do I make sure my tax practitioner is registered? 

Check the TPB Register or look for the Registered tax practitioner symbol to ensure your tax practitioner is registered.

Our approach to unregistered preparers

Our compliance approach includes:

  • the use of data analytics to conduct risk profiling

  • investigations to authenticate our intelligence

  • compliance actions based on the nature of the misconduct  

  • a targeted approach to dealing with unregistered preparers

  • strong collaboration with co-regulators.

Our success in preventing unregistered preparers

Civil penalties imposed

Fines for unregistered preparers can be steep. The Federal Court has imposed civil penalties on the following entities.

Unregistered preparer

Civil penalties imposed

Date imposed

Link to court decision

Kent Scott Hacker


18 December 2020

Tax Practitioners Board v Hacker

One Stop Global Staffing Pty Ltd


Naleview Pty Ltd


Arlene Caolboy


29 October 2020

Tax Practitioners Board v Caolboy

Lamede Group Proprietary Limited


2 June 2016

Tax Practitioners Board v Lamede Group Proprietary Limited

Lorraine Gale Amede


HP Kolya Pty Ltd


14 May 2015

Tax Practitioners Board v HP Kolya Pty Ltd

Peter Kolya


Tsu Chien Su


10 July 2014

Tax Practitioners Board v Su

Zada Dedic


20 May 2014

Tax Practitioners Board v Dedic

Benjamin Charles Hinckfuss


12 November 2013

Tax Practitioners Board v Hinckfuss

Mark Anthony Shanahan


19 July 2013

Tax Practitioners Board v Shanahan

Isabella Munro


28 November 2012

Tax Practitioners Board v Munro

Malcolm Ernest Campbell


24 August 2012

Tax Practitioners Board v Campbell

Avril Hogan


10 May 2012

Tax Practitioners Board v Hogan


The Federal Court has stopped the following unregistered preparers from providing tax agent services while unregistered.

Unregistered preparer


Franibelle Saludo Ordiales

Interim injunction imposed on 18 July 2022

Jessa Van Stroe (also known as Jessa Layola)

Permanent injunction imposed on 3 May 2022

Nathan Williams

Interim injunction imposed on 18 June 2021

Kent Scott Hacker

Permanent injunction imposed on 18 December 2020

One Stop Global Staffing Pty Ltd

Naleview Pty Ltd

Arlene Caolboy

Injunction imposed on 30 October 2020. The injunction ends on 30 October 2023.

Contempt of court

The TPB takes an injunction by the Federal Court very seriously. Where we identify that an unregistered preparer is providing tax agent or BAS services in violation of an injunction, we will bring the contempt to the court’s attention. The Federal Court has imposed penalties for contempt of court on the following entities.

Unregistered preparer

Contempt penalty

Kent Scott Hacker and One Stop Global Staffing Pty Ltd

Mr Hacker was sentenced to a period of imprisonment on 18 December 2020 and again on 10 August 2021. One Stop Global Staffing Pty Ltd was ordered to pay a $15,000 fine on 18 December 2021 and a $5,000 fine on 10 August 2021.

Case study

This case demonstrates how we use proactive methods and data-driven technologies to find unregistered preparers – they’re not going undetected.

Ms Jessa Van Stroe (also known as Jessa Layola) was preparing and lodging income tax returns even though she wasn’t a registered tax agent with us. We found evidence from taxpayers that indicated Ms Van Stroe illegally charged clients fees to lodge returns on their behalf. By doing this, she put taxpayers at risk for her own benefit and exposed them to penalties and unpaid taxes which they would be accountable for and must repay.

In August 2021 we applied to the Federal Court for an order against Ms Van Stroe. The Court ordered her to stop preparing and lodging income tax returns and offering these services or she would face fines, imprisonment, and even seizure of property for contempt of court. 

We also contacted thousands of West Australian taxpayers to offer assistance after they used the services of Ms Van Stroe. Clients of unregistered preparers are often vulnerable members of the community, and to best assist them in this case, we worked closely with Curtin University’s Curtin Tax Clinic, who offered free tax advice to people impacted by Ms Van Stroe. 

We also worked closely with the ATO to ensure that anyone who used the services of Ms Van Stroe urgently reviewed their income tax returns and ensured the details provided to the ATO were correct and substantiated. 

If you know anyone engaging in similar behaviours, we encourage you to make a complaint.

Last modified: 17 October 2022