Unregistered tax agent’s sham business collapses in court

The court has permanently restrained Hinckfuss from providing or advertising these services in future and has ordered him to serve written submissions ahead of any pecuniary penalties being made.

In determining whether the contraventions on a default judgment should be made, Justice Amelia Wheatley noted Hinckfuss failed to attend any of the hearings or file any of the required documents.

“By his inaction and history of non-compliance it indicates an inability or unwillingness to cooperate with the court and the board to have the matter ready for trial, within an acceptable period.

“This also indicates that Hinckfuss does not intend to defend the proceeding with due diligence,” Justice Wheatley said.

Hinckfuss did not provide a reason for his inaction.

Further, Justice Wheatley said she was satisfied a permanent injunction was warranted given it was not the first time Hinckfuss has engaged in similar contraventions of the Tax Agent Services Act.

“The issues involved are not hypothetical and there is utility in making the declarations,” Justice Wheatley added.

“There is a public interest, expressed in the objects of the Act, to support the public trust and confidence in the integrity of the tax profession and the tax system by ensuring that tax agent services and BAS services are provided in accordance with appropriate standards of professional and ethical conduct.”

Citation: Tax Practitioners Board v Hinckfuss (No 2) [2026] FCA 529.