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(7) - You must ensure that a tax agent service that you provide, or that is provided on your behalf, is provided competently
4. 30-10(11) - You must not knowingly obstruct the proper administration of the taxation laws
5. 30-10(14) - You must respond to requests and directions from the Board in a timely, responsible and reasonable manner

Termination – explanation
On 25 January 2024, after completing an investigation, the Tax Practitioners Board (the Board) decided to terminate the tax agent registration of Mr Philippe Colin. The Board found that Mr Colin breached subsections 30-10(1), 30-10(2), 30-10(7), 30-10(11) and 30-10(14) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA).

The Board also determined that Mr Colin was no longer eligible for registration, as he no longer satisfied the Board that he met the registration requirement that he is a fit and proper person under paragraph 20-5(1)(a) of the TASA.

The Board found that Mr Colin breached the Code by:
1. making unauthorised amendments to the income tax returns (ITRs) of four clients and one former client.
2. changing the bank account details of a client to an account under his control, without obtaining authority and/or consent from the client.
3. failing to pay his own and associated entity’s taxation debts owed to the Australian Taxation Office (ATO) as and when they became due.
4. failing to correctly report amounts in his own ITRs and in the ITRs and business activity statements of his associated entity.
5. failing to ensure that the tax agent services he provided were provided competently, by failing to make sufficient enquiries to satisfactorily establish deductions that were claimed and failing to obtain client consent prior to lodgement.
6. knowingly obstructing the proper administration of the taxation laws, by allowing a company he controls (Southern Beaches Accounting Pty Ltd) to advertise that it can provide tax agent services when it is not registered with the Board.
7. failing to comply with an order of the Board requiring him to complete a course of education.

Taking into account Mr Colin’s breaches of the Code and failure to meet the registration requirements, the Board decided to terminate Mr Colin’s tax agent registration and prohibit him from re-applying for registration for a period of four (4) years from the date the termination of his registration takes effect.

Administrative Review Tribunal matter
On 23 February 2024, Mr Colin made an application to the Administrative Appeals Tribunal (AAT) for a review of the Board’s decision.

On 28 June 2024, the AAT refused Mr Colin’s application for a stay of the Board’s decision and the Board’s decision came into effect.
A copy of this decision can be found here: https://www7.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/AATA/2024/2151.html

On 13 November 2024, the Administrative Review Tribunal affirmed the Board’s decision to terminate Mr Colin’s tax agent registration and impose an exclusion period of 4 years.
A copy of this decision can be found here: https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/ARTA/2024/43.html