Following our investigation, an individual BAS agent was found by our Board Conduct Committee (BCC) to have breached the following items of the Code of Professional Conduct (Code), by failing to:

• Act honestly and with integrity (Code item 1).
• Comply with the taxation laws in the conduct of their personal affairs (Code item 2). 
• Maintain knowledge and skills relevant to the tax agent services provided (Code item 8). 
• Respond to our requests and directions in a timely, responsible, and reasonable manner (Code item 14). 

In addition, they also ceased to meet the registration requirements that they are a fit and proper person and to maintain professional indemnity insurance. 

The BCC found the BAS agent breached the Code by:

• Making false statements in a renewal application by not declaring overdue tax obligations for themselves and their related entities and regarding meeting the continuing professional education (CPE) requirements.
• Failing to lodge multiple returns, including 93 business activity statements, 3 fringe benefit tax returns and 3 income tax returns for themselves and their related entities by their due dates.
• Failing to pay outstanding tax debts as and when they fell due.
• Failing to complete the minimum level of relevant CPE.
• Failing to respond to requests and directions from the Board in a timely, responsible; and reasonable manner.

Taking into account the BAS agent’s serious non-compliance with their personal tax obligations and failure to meet registration requirements, the BCC decided to terminate their registration and prohibit them from reapplying for a period of 4-years.