A registered tax agent had made false declarations in over 170 self-managed superannuation fund (SMSF) tax returns. The tax agent had included details of an SMSF auditor in the tax returns, including in his own SMSF tax return, when he knew the returns had not been audited.

The Board Conduct Committee (BCC) found that this conduct occurred through the 2012 to 2019 years. The tax agent also did not advise his clients that the SMSF tax returns had not been audited.

The BCC also noted that the tax agent had breached the Superannuation Industry (Supervision) Act 1993 in relation to his own SMSF.

The BCC considered that the agent’s dishonest conduct undermined the integrity of the tax system and his behaviour had been systemic, extending over several years. The BCC determined that the agent’s conduct breached the Code of Professional Conduct and he ceased to be a fit and proper person to be registered.

Terminating the agent’s registration, the BCC also imposed a four-year ban on the agent from applying for registration.