<strong>Period of Effect:</strong> 31/03/2023 to 31/03/2026<br/><strong>Reason:</strong> 30-20 Order[POPUP_FOR_DETAILS]<br/><strong>Code breach(es):</strong> <ul><li>30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs</li><li>30-10(14) - You must respond to requests and directions from the Board in a timely, responsible and reasonable manner</li></ul><br/><strong>Explanation:</strong> On 9 February 2023, after completing an investigation, the Tax Practitioners Board (TPB) determined that Mr Benjamin Ellingsen had breached subsections 30-10(2) and 30-10(14) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA). <br><br>Accordingly, the TPB decided to impose an order under section 30-20 of the TASA requiring him to:<br>1. Comply with all current and future personal taxation obligations for the next three years.<br>2. In his capacity as the director for Ellingsen Partners Pty Ltd and EPFS Holdings Pty Ltd, to either:<br>a. Pay all outstanding taxation liabilities in full to the Commissioner of Taxation (Commissioner), or<br>b. Comply with all requirements of current payment arrangements entered into for the companies, and<br>c. Notify the TPB of any commencement, default or cancellation of any payment arrangements entered into with the Australian Taxation Office (ATO).<br><br>The TPB found that Benjamin Ellingsen breached subsection 30-10(2) of the Code, when he failed to comply with the taxation laws in the conduct of his personal affairs by:<br>1. failing to lodge two Income Tax Returns (ITR) by their respective due dates.<br>2. in his capacity as the sole director for Ellingsen Partners Pty Ltd, failing to:<br>a. lodge an ITR, a Business Activity Statement (BAS) and two Superannuation Guarantee (SG) statements by their respective due dates.<br>b. report the correct Pay As You Go Withholding (PAYGW) amounts to the Commissioner when it lodged two BAS reporting nil PAYGW amounts, which subsequently resulted in PAYGW estimates raised by the Commissioner. <br>c. pay its taxation debts as and when they fell due or comply with payment arrangements for those debts entered with the ATO, including an Integrated Client Account (ICA) debt of over $150,000<br>3. in his capacity as the sole director for EPFS Holdings Pty Ltd, failing to:<br>a. lodge six Instalment Activity Statements (IAS) by their respective due dates.<br>b. pay its taxation debts as and when they fell due or comply with payment arrangements for those debts entered with the ATO, including:<br>i. an ICA debt of over $150,000.<br>ii. an Income Tax Account (ITA) debt of over $10,000.<br><br>In addition to the above, the TPB found that Benjamin Ellingsen breached subsection 30-10(14) of the Code, when he failed to respond to requests and directions from the TPB in a timely, responsible, and reasonable manner by failing to comply with the TPB’s previous Orders pursuant to section 30-20 of the TASA issued to him, Ellingsen Partners Pty Ltd, and EPFS Holdings Pty Ltd in January 2021, as he failed to cause the companies within three (3) months from the date of the Order, to either:<br>1. Pay any outstanding taxation liabilities of each related company to the Commissioner in full; or<br>2. Enter into agreed payment plans with the Commissioner, and comply with all requirements of that payment plans, and notify the TPB of any commencement, default, or cancellation of the plans.