Name Not Disclosed

Member’s name: Name not disclosed
Date of Hearing: 9 March 2011
Division: Victoria
Tribunal: Disciplinary Tribunal

On 9 March 2011 the Disciplinary Tribunal found a Member breached:

• Article 39(a)(ii)A of the Constitution in that he breached Section 7.2 of APES 220 “Taxation Services”  which provides: “A Member shall not knowingly or recklessly make a statement or cause another to make a statement in or in connection with a Taxation Service that, by its content or by an omission, is false or misleading in a material manner”, and
• Article 39(a)(ii)B.2) of the Constitution in that the Member failed to comply with Section 388-75 of Schedule 1 to the Taxation Administration Act 1953 (Cth.) in that the Member lodged a clients income tax return without the clients authorisation or signature or other declaration in writing authorising lodgement;
• Article 39(a)(ii)A of the Constitution in that the Member failed to comply with Section 13.1 of APS 10 – “Trust Accounts” which provides: ‘A Member who Receives Trust Money shall establish and maintain a Trust Bank Account”, in that the Member received client refunds from the ATO without having a Trust Account;
• Article 39(a)(ii)A of the Constitution in that the Member failed to comply with Section 9.1 of APES 220 – “Taxation Services” which provides: ‘A Member in Public Practice shall ensure prompt transmission of monies received on behalf of a Client from Revenue Authorities to the Client” in that the Member retained a client’s ATO refund for approximately 3 months without forwarding it to the client.

The Disciplinary Tribunal imposed the following sanction and costs:

• in respect of lodging the client’s taxation return without client signature, a severe reprimand,
• in respect of failing to have a Trust Account, a severe reprimand, and
• in the case of not promptly forwarding the client his ATO refund, an admonishment,

The Tribunal also ordered:

• that, by 19 December 2011, the Member undertake and successfully complete a Quality Assurance Review with no need for Follow Up Review, a failure to meet this requirement to result in forfeiture of Membership until that Review is satisfactorily completed,
• that the Member successfully redo the Public Practice Program by 31 December 2012, and
• that the Member pay costs of $623, a failure to pay the costs by the due date to result in forfeiture of Membership.

The Tribunal ordered that owing to exceptional circumstances, in particular the Member’s high profile in charitable work within his community, the Member not be named unless:

1. the Member fails to pay outstanding subscriptions within 60 days of the date of the Hearing,
2. the Member fails to complete the Public Practice Program by 31 December 2012, or
3. if the Member is again referred to a Disciplinary Tribunal before 31 December 2012 for any other alleged breach and any such breach is found by a Tribunal to be sustained,

in which case the Member’s name will be published.