Findings:

1. 30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs
2. 30-10(14) - You must respond to requests and directions from the Board in a timely, responsible and reasonable manner

Explanation:

On 27 March 2025, after completing an investigation into registered Tax agent, Vic Tax Pty Ltd, the Tax Practitioners Board (the Board) found that Vic Tax Pty Ltd had breached subsections 30-10(2) and 30-10(14) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA).

The Board found Vic Tax Pty Ltd breached the Code by failing to:

1. pay, or enter into payment arrangements with the Australian Taxation Office (ATO) to pay its outstanding taxation debts as and when they fell due;
2. respond to a request from the Board in a timely, responsible and reasonable manner.

Taking into account all of the circumstances, the Board decided to impose an order under section 30-20 of the TASA, requiring Vic Tax Pty Ltd to:

a. pay its debts in full within 6 months; or
b. enter into a payment plan with the Commissioner of Taxation (Commissioner) to pay any outstanding taxation debts within 6 months; and
i. comply with all requirements under the payment plan; and
ii. notify the Board in writing of any commencement, default an/or cancellation of the payment plan (as applicable); and
c. provide written evidence 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