The Tax Practitioners Board (TPB) terminated a tax agent’s registration after they ceased to meet the tax practitioner registration requirement that they are a fit and proper person under the Tax Agent Services Act 2009 (TASA). In particular, the TPB found that the tax agent was not of good fame, integrity and character.

The Migration Agents Registration Authority (MARA) (which is part of the Department of Home Affairs) found that the tax agent was not a fit and proper person to hold a migration agent registration after he backdated documents with the intention to mislead MARA, and this finding was affirmed in the Administrative Appeals Tribunal. Following a referral from the MARA, the TPB considered that the tax agent did not meet the criteria of being a fit and proper person under the TASA, as the TPB considered that these circumstances were directly relevant to the fitness and propriety of the tax agent to hold a tax agent registration. The TPB determined that the tax agent was not a person that the TPB, the Commissioner of Taxation, clients, and the public could have confidence that they would perform their functions as a registered tax agent honestly and with integrity.

In making its decision, the TPB restated the position that the onus is on a tax practitioner to be able to demonstrate at all times that they are a person who is fit and proper to hold a tax practitioner registration.