Name not disclosed

Member’s name: Name not disclosed
Date of Hearing: 10 July 2019
Division: Victoria
Tribunal: Disciplinary Tribunal

On 10 July 2019 the Disciplinary Tribunal found a Member breached:

Article 39(a)(ii)F of the Constitution in that he had, ‘been 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 regulatory authority in any jurisdiction’, in respect of a decision of the Tax Practitioners Board (TPB) dated 31 May 2018 which imposed a written caution on him for failing to comply with subsection 30-10 (2) of the Code of Professional Conduct in the Tax Agents Services Act 2009 and made an order under section 30-20 TASA requiring him to:

1. Either:
   
   Continue to comply with, and repay his outstanding tax liabilities in full, in accordance with his current formal payment arrangement with the Australian Tax Office (ATO) (and advise the Board accordingly);
   
   Or
   
   In the event of default or cancellation of his current arrangement with the ATO (referred to above), enter into a new formal payment arrangement with the ATO to pay his liabilities and comply with all requirements under that arrangement (and advise the Board accordingly);
   
   And
2. Maintain ongoing compliance with his tax obligations.

Penalty and costs

The Member attended the Disciplinary Tribunal. The Disciplinary Tribunal found the Complaint sustained and imposed the following penalty:

• an admonishment
• a requirement to successfully complete a compliant Quality Review by 31 December 2020.

The Member was ordered to pay CPA Australia’s costs of $2677.