iscover Multiple code breaches land BAS agent with 2-year ban
RegulationA BAS agent has found themselves banned by the Tax Practitioners Board for two years for breaching multiple items of the Code of Professional Conduct.
The Tax Practitioners Board (TPB) has terminated the registration of a BAS agent and imposed a two-year ban on reapplying, following an investigation that found the agent had falsified lodgements.
From its investigation, the TPB concluded the agent was not a “fit and proper person to remain registered” and had breached code items one, two, 13 and 14 of the Code of Professional Conduct under the Tax Agent Services Act 2009.
The TPB said under code one, the BAS agent knowingly made false or misleading statements in income tax returns and activity statements to the Commissioner of Taxation by claiming amounts that were not allowed or could not be substantiated.
Code item two was breached by the agent failing to comply with taxation laws in relation to their personal affairs, which resulted in significant tax shortfalls of nearly $60,000 and penalties of more than $8,000 for recklessness.
Furthermore, code item 13 was breached by the BAS agent's failure to maintain professional indemnity insurance, and code item 14 was breached by failing to respond to Board enquiries in a timely and reasonable manner.
TPB chair Peter de Cure said the code was essential to protecting clients, maintaining trust, and safeguarding the integrity of the tax system.
“Despite being audited for similar conduct, the BAS agent continued to act recklessly, making further false lodgements to the Commissioner,” he said.
“This pattern of behaviour undermined the integrity of the tax system and the standards of the tax profession. The decision reflects our commitment to consumer protection and maintaining public confidence in the tax practitioner profession.”
“Knowingly submitting false or misleading statements to the Australian Taxation Office is unacceptable, and we will take action against those who fail to comply with the Code and placing clients at risk.”
The news followed the TPB’s release of its 2026 compliance priorities earlier this week (8 December), which were shared to give greater transparency, support voluntary compliance, promote integrity and instil community confidence in the tax profession.
The regulatory body revealed its compliance priorities for the upcoming year would be focused on emerging and ongoing risks, tax practitioner misconduct and unethical behaviour.
De Cure said the main priority for the TPB was to highlight the commitment to identifying and addressing behaviours that undermined the trust in the tax profession, as this was crucial to maintain community trust in.
“Our compliance priorities highlight the importance of maintaining community confidence, protecting consumers, and upholding integrity standards. We want to support tax practitioners who are doing the right thing and provide clarity on where risks exist and the actions we are taking,” he said.
“Most tax practitioners do the right thing and maintain high standards of professionalism. We want to continue supporting them and working with industry associations to promote best practice.”
Imogen Wilson
Imogen Wilson is a journalist at Accountants Daily and Accounting Times, the leading sources of news, insight, and educational content for professionals in the accounting sector. Imogen is also the host of the Accountants Daily Podcasts, Under the Hood and Accountants Daily Insider.
Previously, Imogen has worked in broadcast journalism at NOVA 93.7 Perth and Channel 7 Perth. She has multi-platform experience in writing, radio, TV presenting, podcast hosting and production.
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