A Sydney tax agent, Hany Mina, who was the director of Logic Accountants & Tax Professionals Pty Ltd (Logic), failed to lodge their outstanding tax obligations over several years. This included 4 income tax returns and 27 business activity statements (BAS) for Mr Mina and 75 BAS for Logic. 

Mr Mina and Logic have a long history of non-compliance with their personal tax obligations, and clients of Logic had been audited multiple times due to excessive work-related expense claims. Audits of Logic’s clients resulted in a tax shortfall of approximately $193,000 with $65,000 of penalties being imposed. 

The Tax Practitioners Board (TPB) found Mr Mina was not a fit and proper person to hold registration as a tax agent due to poor compliance with taxation laws. The TPB terminated the registration of both Logic and Mr Mina. In addition, Mr Mina was banned from reapplying for registration for 2 years.

Mr Mina appealed the TPB’s decision to the Administrative Appeals Tribunal (AAT). The Tribunal upheld the TPB’s decision. In making its decision the Tribunal considered that Mr Mina had sought to blame the clients for the incorrect claims and had not made any acknowledgement or demonstrated any remorse for the impact their conduct had upon the clients. Further, the breaches spanned over 10 years and Mr Mina’s technical knowledge fell short of what is required of a registered tax agent. 

Following this finding, Mr Mina subsequently appealed to the Federal Court. The Court found no grounds for appeal and affirmed the TPB and AAT decisions, dismissing the appeal and awarding costs to the TPB. 

The Chair of the TPB, Mr Ian Klug AM, welcomed the Federal Court’s decision. ‘This judgment supports the work of the TPB in upholding the integrity of the system. We are committed to protecting clients and the public from misconduct and unlawful advice, which can expose clients to additional tax and penalties. Most tax practitioners understand they hold a privileged position of trust. These tax practitioners breached that trust by consistently failing to comply with their own tax obligations.’

Mr Klug continued by saying ‘Last year, the TPB investigated around 2,600 cases to support professional honesty and integrity. In these types of cases, where misconduct continues over an extended period, tax practitioners will be banned to ensure trust and confidence in the profession and in the tax and superannuation system. This year, the TPB has a particular focus on tax practitioners who facilitate tax evasion, and those who consistently fail their own tax responsibilities.’

The TPB encourages all tax practitioners to ensure they have their personal tax affairs up to date – learn more about tax obligations under the law and the Code of Professional Conduct.

About the Tax Practitioners Board

The TPB regulates tax practitioners in order to protect consumers. The TPB aims to assure the community that tax practitioners meet appropriate standards of professional and ethical conduct. Follow us on Twitter, LinkedIn and Facebook.