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. 30-10(8) - You must maintain knowledge and skills relevant to the tax agent services that you provide
4. 30-10(13) - You must maintain professional indemnity insurance that meets the Board's requirements
5. 20-5(1)(a) Individual has ceased to meet registration requirement that they are a fit and proper person
6. 20-5(1)(c) Individual has ceased to meet registration requirement that they maintain professional indemnity insurance that meets the Board's requirements

On 27 March 2025, after completing an investigation, the Tax Practitioners Board (TPB) decided to terminate the tax agent registration of Kahtan Al Hassan (Mr Al Hassan) and prohibit him from reapplying for registration under the Tax Agent Services Act 2009 (TASA) for a period of five (5) years from the date the termination takes effect.

The TPB determined that Mr Al Hassan ceased to meet the tax practitioner registration requirements under:
1. paragraph 20-5(1)(a) of the TASA that he be a fit and proper person; and
2. paragraph 20-5(1)(c) of the TASA that he maintain professional indemnity insurance (PII) that meets the TPB’s requirements.

The TPB also found that Mr Al Hassan had engaged in conduct which breached subsections 30 10(1), 30 10(2), 30 10(8) and 30 10(13) of the Code of Professional Conduct (the Code) in the TASA.

The TPB found that Mr Al Hassan had breached the Code by:
1. in his capacity as sole director of Tabark Pty Ltd (the Company), preparing and lodging the Company’s Business Activity Statements and reporting figures at label 1B (GST on purchases), in circumstances where he knew and/or ought to have known that the Company was not carrying on a business and that the amounts reported in the relevant BAS at label 1B were false;
2. failing to lodge several income tax returns by their respective due dates for himself and his associated entities;
3. failing to pay several debts as and when they fell due for himself and his related entities;
4. failing to notify the TPB within 30 days that the Company entered external administration on 8 August 2024;
5. failing to notify the TPB within 30 days that from 22 January 2024, he was permanently banned under section 73ZN of the National Disability Insurance Scheme Act 2013, prohibiting him from being involved; directly or indirectly; in the provision of NDIS supports and services; including in a consultancy capacity;
6. failing to complete the TPB’s minimum level of required relevant Continuing Professional Education requirements; and
7. failing to maintain PII that meets the TPB’s requirements.
The TPB determined that Mr Al Hassan had ceased to meet the tax practitioner registration requirement that he is a fit and proper person on the basis that he:
1. Engaged in the above conduct that breached the Code and caused the Company to breach the Code
2. Provided false and misleading statements to the TPB in his individual and Company registration applications
3. Is not a person that the Board, the Commissioner of Taxation and the public could have confidence would perform his functions as a registered tax agent and with integrity.

The TPB also considered a National Disability Insurance Scheme (NDIS) Quality and Safeguards Commission finding permanently banning Mr Al Hassan under sections 73ZN(2)(a)(i) and 73ZN(2)(a)(iii) of the National Disability Insurance Scheme Act 2013 prohibiting him from being involved; directly and indirectly; in the provision of NDIS supports and services; including in a consultancy capacity effective from 22 January 2024. In making this determination the TPB considered that Mr Al Hassan’s behaviour displayed, as a person who was employed or otherwise engaged by a NDIS registered provider, undermined the integrity of both the taxation system and NDIS framework.

On the basis of Mr Al Hassan’s conduct that breached the Code, the seriousness of the conduct that undermined the integrity of, and public confidence in, the taxation system and the professional standards expected of tax practitioners, the TPB was satisfied that Mr Al Hassan had ceased to meet the tax practitioner registration requirements under paragraphs 20-5(1)(a) and 20-5(1)(c) of the TASA.