A tax agent failed to meet their obligations by lodging several personal business activity statements by their due dates. The tax agent also failed to pay or enter into an approved payment arrangement with the Australian Taxation Office (ATO) for their personal tax debt, despite the Board Conduct Committee (BCC) previously:

• imposing an order on the agent in 2021 requiring them to do so, and

• requiring the agent to provide the Board with evidence of any commencement, default or cancellation of the payment plan.

It was noted that the ATO had also granted an extension of time to the tax agent to address their outstanding personal tax debt, however, the debt remained outstanding.

The BCC noted the significant period of time the agent’s personal tax obligations remained unaddressed, and the agent’s failure to comply with the order.

The BCC determined that the tax agent ceased to be a fit and proper person to remain registered. In making this decision, the BCC noted that a tax practitioner’s lack of attention to personal tax obligations and their dealings with regulators reflected on their ability to represent the tax affairs of their clients.

The BCC terminated the tax agent’s registration and also prohibited the agent from reapplying for registration for a period of 2 years.