The Tax Practitioners Board (TPB) commenced proceedings on 22 May 2012 in the Federal Court, Sydney, against Mr Malcolm Campbell for alleged breaches of the Tax Agent Services Act 2009 (TASA).
The TPB is seeking orders including an injunction and that Mr Campbell pay a pecuniary penalty as his conduct is alleged to contravene the registration requirement of section 50-5(1) of the TASA.
Mr Campbell is suspected to have provided tax agent services for a fee to 13 people by advising them about their income tax obligations, preparing requests for amendment of previous years’ returns and preparing returns for some consumers for the 2010-11 financial year.
A spokesperson for the TPB said “This legislation is designed to protect taxpayers from unqualified tax agents and BAS agents. The Board strongly urges individuals and businesses to only use registered agents who met the TPB professional and ethical conduct standards.”
To become registered as a tax agent or BAS agent, a person, company or partnership must apply to the TPB and meet certain requirements, including a fit and proper person test, and have relevant experience and other qualifications such as the appropriate education.
Members of the public can find out if a person or entity is a registered tax agent or BAS agent, or lodge a complaint about a tax agent through the TPB’s website at www.tpb.gov.au
The Tax Practitioners Board was established on the 1 March 2010 to protect consumers by regulating tax agents and BAS agents and those who should register with the Board.