A BAS agent has had their registration terminated after the Board Conduct Committee (BCC) found they had breached multiple provisions of the Code of Professional Conduct (Code). Our investigations revealed the BAS agent breached Code item 1 by failing to act with honesty and integrity when they: 

• made false and misleading statements when lodging registration renewal applications and annual declarations 

• updated their details with the Board to record details of professional indemnity (PI) insurance cover that they did not hold 

• submitted a false medical report to the Board

• displayed a high level of disrespect to the Board and its officers by using derogatory, obscene and abusive language in email correspondence and telephone conversations. 

The BAS agent was also found to have breached Code item 8 when they failed to demonstrate they maintained the knowledge and skills relevant to the BAS agent services that they provide as they could not demonstrate that they met the Board’s continuing professional education (CPE) requirements. It was also revealed that the BAS agent breached Code item 13 when they failed to maintain PI insurance or provide the Board with evidence they were covered by the PI insurance of another agent. Finally, they breached Code item 14 when they did not respond to enquiries from the Board in a timely, responsible and reasonable manner on multiple occasions. 

Outcome 

The BCC decided to terminate the BAS agent’s registration on the basis they ceased to meet the tax practitioner registration requirements that they are a fit and proper person and that they hold PI insurance that meets the Board’s requirements. They are prohibited from re-applying for registration for a period of 12 months. 

The BCC considered the BAS agent’s breaches to be serious and that the BAS agent’s behaviour demonstrated a lack of regard for their professional obligations as a tax practitioner. The BCC found that they are not a person that the TPB, clients and the public could trust to perform their functions as a registered BAS agent with integrity, and that the TPB has an objective to maintain the integrity of the registered tax practitioner profession. The BCC also noted that the Board’s role is to ensure consumer protection and that it cannot allow a tax agent to continue practising and putting the public at risk without valid PI insurance.