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The agent was found to have “a deficiency in integrity and character” by the tribunal.
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AAT upholds TPB decision to terminate tax agent registration
13 September 2022
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9 minute read
The AAT has upheld a TPB decision to terminate the tax agent registration of a Queenslander and his company.
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Alan Gough and the company of which he was the sole director, Vision Business Group Pty Ltd, both failed to comply with their tax obligations and TPB orders to attend to the tax commitments, resulting in the registration termination of both.
The tribunal also found that Mr Gough failed to comply with an order to undertake and provide evidence of completion of a course of education in the Tax Agent Services Act 2009, including the code of professional conduct.
The AAT said it found the case concerning due to the number of outstanding lodgements that had built up over a long period of time and that Mr Gough had failed to take steps to comply with the TPB’s orders.
The tribunal said that Mr Gough’s conduct indicated a deficiency in integrity and character, and it could not be satisfied that he was a fit and proper person to be registered as a tax agent.
The AAT also said that his conduct failed to lead by example as a tax agent by not meeting personal tax obligations promptly as well as not demonstrating any remorse concerning the misconduct.
It said that by not having undertaken any opportunity to remit the defaults Mr Gough did not display any genuine contrition as he failed to rectify outstanding lodgements or comply with the TPB’s order.
TPB chair Mr Ian Klug welcomed the AAT’s decision and said he was glad the tribunal supported the TPB’s determination.
“I’m pleased to note the AAT’s commentary reiterates the importance of registered tax practitioners keeping their own tax affairs in order,” said Mr Klug.
“Registered tax practitioners are in a privileged position of trust, and it is essential that they ensure their actions uphold the integrity of the tax system.
“We will not hesitate to apply the most serious of sanctions permitted under the law on those that try to bring down the reputation of the majority of tax practitioners who do the right thing.”
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