A BAS agent had their registration terminated with a five-year ban on reapplying following an investigation by the Board Conduct Committee (BCC). The investigation found the BAS agent had breached the Code of Professional Conduct when they failed to act honestly and with integrity. 

The agent knowingly made a false statement in an annual declaration lodged with the Board, in which they failed to disclose an overdue debt that was over $2,500 and had not entered into a payment arrangement with the ATO.

Further, they did not demonstrate sufficient competence in the lodgement of BAS under their own personal ABN, as reflected in the ATO’s audit of the activity statements they lodged.

The agent also obtained their BAS agent registration by knowingly making a false and misleading statement in their application for registration. They supplied a statement of relevant experience (SRE) which they claimed to be signed by a representative of their employer, but was in fact signed by someone who was not employed by the company.