Christopher A Scott

Member’s name: Mr Philip J Heading
Date of Hearing: 8 December 2015
Division: Victoria
Tribunal: Disciplinary Tribunal

On 8 December 2015, the Disciplinary Tribunal found Mr Philip J Heading breached Article 39(a)(ii)F of the Constitution in that he was ‘the subject of an adverse finding that has not been overturned on appeal in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other authority in any jurisdiction’ in respect of a Decision by the Tax Practitioners Board (TPB) dated 29 July 2015 in which the TPB, inter alia, suspended his registration as a tax agent for six months from 2 September 2015 until 1 March 2016.

Mr Heading did not attend the Disciplinary Tribunal Hearing.

Penalty and costs

The Disciplinary Tribunal found the Complaints sustained and imposed the following penalties:

• forfeiture of Membership
• Mr Heading is not eligible to apply for readmission to Membership until the later of:
  • six months from the date of the Hearing or such time as the TPB lifts Mr Heading’s suspension or
  • twelve months from the date of the Hearing if Mr Heading advises CPA Australia that he will not be seeking to continue as a registered tax agent.

Mr Heading was also ordered to pay CPA Australia’s costs of $629.48.