Chi Mak
ASIC Registered Business name
DAVID MAK & ASSOCIATES
Registration number
76222004
Contact Details
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Registration date
Registration expiry date
01/04/2027
Branches
None on record
Sufficient Number Individuals of
None on record
Conditions
None on record
Suspensions
None on record
Sanctions
Reason: 30-20(1)(a) - Education Order
- 30-10(1) - You must act honestly and with integrity
- 30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs
On 1 June 2023, after completing an investigation, the Tax Practitioners Board (TPB) determined that registered tax agent Mr Chi (David) Mak had engaged in conduct that breached subsections 30-10(1) and 30-10(2) of the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA). The TPB decided to impose orders on Mr Mak requiring him to:
• pay, or enter into arrangements with the Australian Taxation Office (ATO) to pay, his outstanding taxation debts within two (2) months of the date of the order.
• complete and pass a course of education acceptable to the TPB on the subject of the TASA (including the Code) within three (3) months of the date of the order.
The TPB found that Mr Mak had breached the Code by:
• failing to declare his outstanding taxation debts and lodgements to the TPB in a total of five of his annual declarations and applications for renewal of his tax agent registration.
• failing to pay, or enter into arrangements with the ATO to pay, his outstanding taxation debts, totalling more than $45,000, as and when they fell due.
In making its decision, the TPB noted its objective to protect and maintain the integrity of the registered tax practitioner profession. The TPB also took into consideration actions already taken by Mr Mak to address his outstanding tax affairs.
Reason: 30-20 Order
- 30-10(1) - You must act honestly and with integrity
- 30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs
On 1 June 2023, after completing an investigation, the Tax Practitioners Board (TPB) determined that registered tax agent Mr Chi (David) Mak had engaged in conduct that breached subsections 30-10(1) and 30-10(2) of the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA). The TPB decided to impose orders on Mr Mak requiring him to:
• pay, or enter into arrangements with the Australian Taxation Office (ATO) to pay, his outstanding taxation debts within two (2) months of the date of the order.
• complete and pass a course of education acceptable to the TPB on the subject of the TASA (including the Code) within three (3) months of the date of the order.
The TPB found that Mr Mak had breached the Code by:
• failing to declare his outstanding taxation debts and lodgements to the TPB in a total of five of his annual declarations and applications for renewal of his tax agent registration.
• failing to pay, or enter into arrangements with the ATO to pay, his outstanding taxation debts, totalling more than $45,000, as and when they fell due.
In making its decision, the TPB noted its objective to protect and maintain the integrity of the registered tax practitioner profession. The TPB also took into consideration actions already taken by Mr Mak to address his outstanding tax affairs.
Publication Decisions
None on record
Disqualifications
None on record
Termination
None on record
Rejection of Renewal Application
None on record
Rejection of New Application
None on record
Federal Court Matter
None on record
Administrative Review Tribunal Matter
None on record
Professional associations
- Institute of Public Accountants
* Professional association information has been provided by the registered tax practitioner. Users of the Register are encouraged to make their own independent enquiries to verify this information (for example, you may wish to contact the listed association(s)).