A tax agent was found by the Board Conduct Committee (BCC) to have breached Code item 1 of the Code of Professional Conduct, you must act honestly and with integrity. The agent lodged 43 income tax returns without their clients’ knowledge or authorisation, which the agent knew contained false information for the purpose of obtaining tax refunds they were not entitled to. 

The agent was also found to have breached Code item 1 as they were charged and pleaded guilty to 2 counts of obtaining a financial advantage by deception and one count of dealing in the proceeds of a crime worth $10,000 or more.

The agent’s behaviour was so egregious the BCC found that the Commissioner of Taxation, the Tax Practitioners Board, and the wider community could not have confidence that the agent would perform their duties honestly, professionally, or competently as a registered tax agent. 

As a result of this behaviour, the BCC determined the agent no longer met the registration requirement that they were a fit and proper person and terminated the tax agent’s registration. 

The serious misconduct of the terminated agent undermines the integrity of the taxation system and the confidence clients, and the broader public have in registered tax practitioners. Accordingly, the BCC decided to impose a period of 4 years during which the agent was prohibited from reapplying for registration.