1. 30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs

On 19 June 2025, after completing an investigation into registered tax agent, Xiao Xue Tang, the Tax Practitioners Board (the Board) found that Xiao Xue Tang had breached subsection 30-10(2) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA).

The Board found Xiao Xue Tang breached the Code by failing to:

1. pay, or enter into payment arrangements with the Australian Taxation Office (ATO) to pay her outstanding taxation debts as and when they fell due;
2. lodge her Business Activity Statements (BAS) and Income Tax Returns (ITRs) by their respective due dates

Taking into account all of the circumstances, the Board decided to impose an order under section 30-20 of the TASA, requiring Xiao Xue Tang to:

a. pay any outstanding taxation debts to the Commissioner of Taxation (Commissioner) in full within 3 months; or
b. enter into a payment plan with the Commissioner to pay any outstanding taxation debts within 3 months; and
i. comply with all requirements under the payment plan; and
ii. notify the Board in writing of any commencement, default and/or cancellation of the payment plan (as applicable); and
c. provide a written statement to the Board confirming that it has complied with the requirements of the order or provide reasons and supporting evidence as to why the order has not been complied with.