<strong>Period of Effect:</strong> 22/01/2024 to 22/07/2024<br/><strong>Reason:</strong> 40-25 Period during which you may not apply for registration
Suspension
None on record
Termination
<strong>Date of Effect:</strong> 22/01/2024<br/><strong>Reason:</strong> 40-5(1)(a) individual sentenced to term of imprisonment[POPUP_FOR_DETAILS]<br/><strong>Event affecting registrations:</strong> <ul><li>20-45(f) Individual has been sentenced to a term of imprisonment</li></ul><br/><strong>Explanation:</strong> On 16 November 2023, after completing an investigation, the Tax Practitioners Board (TPB) decided to terminate the tax agent registration of Mr Allan Boyle in accordance with subparagraph 60-125(2)(b)(ii) and paragraph 40-5(1)(a) of the Tax Agent Services Act 2009 (TASA) on the basis that an event affecting his registration as outlined in subsection 20-45(f) of the TASA had occurred in the previous five years.<br>The TPB found that Mr Boyle had:<br>• been convicted of an offence resulting in a sentence of imprisonment.<br>• failed to report his conviction and sentencing to the TPB within 30 days of the event, as required by subsection 30-35(4) of the TASA.<br>Taking into account the above matters, the TPB also determined that Mr Boyle should be prohibited from applying for registration for a period of six months from the date the termination of his registration takes effect, in accordance with subsection 40-25(1) of the TASA.<br>In making its decision, the TPB noted its objective to protect and maintain the integrity of the registered tax practitioner profession. Having regard to the circumstances of the offending conduct, the TPB considered it to be a serious failure in judgement on the part of Mr Boyle not to report this occurrence to the TPB and formed the view that it needs to provide a deterrent to other registered practitioners against failing to report events that may affect their registration.