Most-read stories about TPB tax agent banning, terminations in 2025

In this action from the TPB, a tax agent’s registration was terminated after he enabled an unregistered preparer to misappropriate almost $1 million from clients due to inadequate supervision and control. The terminated agent, Dennis Yeo and his company, Coolah Tax & Accounting, were noted to have failed to adequately supervise and control an unregistered preparer.

In its investigation, the TPB found Yeo and his company failed to adequately supervise unregistered preparer Randolf Rindfleisch and enabled him to misappropriate almost $1 million in client funds, landing Yeo with a ban from reapplying for three years. The TPB said this case underscored the importance of practitioners to adequately supervise tax agent services and proved that failing to prevent misconduct would not be tolerated.

Can Do Accounting, no more: Tax agent terminated by TPB

The TPB terminated the tax agent, Ruaidhri Carslake of Can Do Accounting, for “serious breaches” of the Professional Code of Conduct and applied a two-year ban on the company for re-registering. Carslake was the tax agent and sole operator of the business and was found by the TPB to have misrepresented its supervisory arrangements over four years and had lodged over 3,000 returns without proper insight.

According to the regulator, Carslake had never been a registered tax agent and had falsely listed supervising agents without their consent or involvement, which led to his two-year ban on re-registration and the conclusion that he was “not a fit and proper person to be involved in the provision of tax agent services”.

“He abused his position of influence and trust in his small community, putting his clients at risk by lodging on their behalf without the necessary qualifications and skills required of a registered tax practitioner,” TPB chair Peter de Cure said.

TPB continues compliance crackdown on PwC, broader industry

Over the course of 2025, the PwC tax leaks scandal has remained both relevant and front of mind for the profession, with the TPB having launched an investigation into current and former PwC partners for potential code breaches. The TPB noted the investigation was part of its continued path of a sharpened focus on delivering a fair, data-driven, risk-based compliance program.

In an original report by the AFR, the tax watchdog was revealed to have launched a new investigation to put current and former PwC partners under its microscope in the long aftermath of the big four firm’s tax leak scandal. The launch of the investigation followed the TPB’s 2025-26 corporate plan, which has since been refreshed, and heavily highlights cracking down on unethical and dishonest agents.

TPB terminates former PwC CEO’s tax agent status following tax leaks failures

In the month before its alleged investigation of current and former PwC partners, the TPB finally spoke up on its stance towards the big four firm’s former PwC CEO, Tom Seymour. The regulator said it had terminated the registered tax agent status of Seymour for his conduct during the infamous tax leaks scandal, for heavily breaching the Tax Agent Services Act 2009.

The TPB revoked Seymour’s registered tax agent status and banned him from reapplying for four years, in the highest-profile sanction associated with the scandal. The TPB determined that Seymour had been "senior leader of PwC Australia who had responsibility for the supervision of the firm’s senior partners and overall responsibility for the culture, policies and procedures of PwC’s Tax and Legal Services division," while the tax leaks unfolded.

‘Surrender rejected’: TPB denies tax agent’s attempt to quit

In this compliance case study from the TPB, it was revealed that a tax agent attempting to make a surrender of registration request was rejected by the Board Conduct Committee. This tax agent, who had their surrender rejected, was under investigation for misconduct, and despite being rejected for termination, was still found not to be a fit and proper person.

From this finding, the agent was banned from reapplying as a tax practitioner for two years, with the investigation also having outlined that the agent had breached four items of the Code of Professional Conduct. The Board Conduct Committee said, “The surrender request was refused on the basis that it would be inappropriate to accept a surrender request once a notice of investigation has been served and an investigation into misconduct had commenced”.

TPB cracks down on unregistered Darwin tax practice

In this instance, the TPB was notified by the community that a tax practice in Darwin had continued to provide services despite being previously unregistered and terminated. The TPB immediately launched the investigation and issued a cease-and-desist notice to Darwin-based practice, The Tax Shop, and its Director, William Desmond Fong.

The watchdog noted it had taken action against Fong and his business following serious breaches of the Code of Professional Conduct, as it had previously been terminated for providing false and misleading statements to the TPB. In addition to this, The Tax Shop was also found to have unlawfully accessed and altered ATO taxpayer records without authorisation and failed to account for client refunds held on trust.