1. 30-10(1) - You must act honestly and with integrity
2. 30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs
3. 20-5(1)(a) Individual has ceased to meet registration requirement that they are a fit and proper person

On 13 February 2025, after completing an investigation, the Tax Practitioners Board (TPB) decided to terminate the tax agent registration of William Gage (Mr Gage) and to impose a period of three years during which Mr Gage is disqualified from making an application for reregistration under the Tax Agent Services Act 2009 (TASA).

The TPB determined that Mr Gage had engaged in conduct which involved breaches of the subsections 30-10(1) and 30-10(2) of the Code of Professional Conduct (Code). The TPB also determined Mr Gage had ceased to meet the tax agent registration requirement that he was a fit and proper person.

The TPB found that Mr Gage breached the Code, when he failed to act honestly and with integrity, and when he failed to comply with the taxation laws of his personal affairs, by:
1. providing the Australian Taxation Office (ATO) with an altered gift receipt during their review of his tax affairs to substantiate the deductions that had been included in his income tax return in circumstances where:
a. Mr Gage supplied the ATO with a tax invoice issued by The Benevolent Relief Fund for an amount of money allegedly donated to the Charity.
b. The ATO subsequently uncovered that the tax invoice was not originally issued to Mr Gage and had been altered by him to include his name.
c. Officers from the ATO’s Wealth Program formally interviewed Mr Gage about the matter in late 2024, where he initially denied altering the document before ultimately admitting to the misconduct.

2. in his capacity as the sole director for his company, AWG Property Services Pty, claiming tax deductions of rental expenses in its income tax returns (ITR) lodged with the Commissioner over 3 income years, when in fact the company never paid rent and there were no lease agreements in place.

3. claiming rental losses in his rental property schedules in his individual ITRs lodged with the Commissioner for over 13 income years from 30 June 2009 onwards, when in fact he did not own the property after 30 September 2015, and the property was not rented at all before 30 June 2020.

4. failing to lodge a total of 4 ITRs and 6 BAS by their respective due dates for his associated entities.

The TPB found that Mr Gage ceased to meet the tax practitioner registration requirement that he is a fit and proper person, on the basis that:
1. he had engaged in conduct that breached the Code.

2. he had provided a false or misleading document to the ATO in the form of an altered gift receipt in the course of its review of his group’s taxation affairs.

3. during a formal interview with the ATO’s Wealth Program on 29 October 2024, he initially denied but later admitted to altering a tax deductable gift receipt for the purpose of providing false or misleading information to the ATO to substantiate deductions.

4. the breaches have extended over a significant period and are the result of his failure to properly declare his income and expenses for the purpose of deriving a personal benefit for himself.

5. he was not a person in whom the Board, the Commissioner, his clients, and the public could have confidence that he would perform his functions as a registered tax agent honestly and with integrity.