<strong>Period of Effect:</strong> 18/07/2023 to 18/07/2025<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> 18/07/2023<br/><strong>Reason:</strong> 40-15(1)(b) company no longer meets registration requirements[POPUP_FOR_DETAILS]<br/><strong>Code breach(es):</strong> <ul><li>30-10(1) - You must act honestly and with integrity</li></ul><br/><strong>Registration requirement not met:</strong> <ul><li>20-5(3)(a) Company has ceased to meet registration requirement that each director is a fit and proper person</li></ul><br/><strong>Explanation:</strong> On 1 June 2023, after completing an investigation the Tax Practitioners Board (the Board) terminated the tax agent registration of BTA Consultants Pty Ltd (the Company).<br><br>The Board determined that the Company had engaged in conduct that breached subsection 30-10(1) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA). The Board found that the Company had breached the Code by failing to act with honesty and integrity, by making false statements in two annual declarations and one renewal application to the Board.<br><br>The Board also determined the Company was no longer eligible for registration as it no longer satisfied the Board that it met the registration requirements under paragraph 20-5(3)(a) of the TASA that its sole director, Mr Christopher James Baldwin, was a fit and proper person. <br><br>The Board also determined the Company had ceased to meet the registration requirement that is sole director Mr Christopher James Baldwin is a fit and proper person based on his breach of subsections 30-10(1), 30-10(2) and 30-10(8) of the Code by:<br><br>1. failing to comply with the taxation laws in the conduct of his personal affairs, including by, amongst other things, failing to comply with a notice issued by the Commissioner of Taxation pursuant to section 269-25 of Schedule 1 to the Taxation Administration Act 1953 (Cth) (TAA) in respect of unpaid amounts pursuant to subsection 16-70(1) of Schedule 1 to the TAA.<br><br>2. failing to maintain knowledge and skills relevant to the tax agent services that he provides by failing to provide satisfactory evidence to the Board that he had undertaken sufficient continuing professional education that met the requirements of the Board.<br><br>3. failing to act with honesty and integrity by making false statements to the Board.<br><br>4. failing to disclose to the Board that he had been disqualified as a self-managed superannuation fund auditor by the Australian Securities and Investments Commission.<br><br>Accordingly, the Board decided to:<br><br>1. terminate the BTA Consultants Pty Ltd’s registration as a tax agent in accordance with subparagraph 60-125(2)(b)(ii) and section 30-30 of the TASA; and<br><br>2. prohibit the Company from re-applying for registration in accordance with subsection 40-25(1) of the TASA for a period of two (2) years from the date the termination of its registration takes effect.<br>