<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> 40-5(1)(b) individual 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><li>30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs</li><li>30-10(8) - You must maintain knowledge and skills relevant to the tax agent services that you provide</li><li>20-15(a) Fit and Proper - good fame, integrity and character</li><li>20-5 Eligibility for Registration</li></ul><br/><strong>Registration requirement not met:</strong> <ul><li>20-5(1)(a) Individual has ceased to meet registration requirement that they are 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) decided to terminate the tax agent registration of Mr Christopher James Baldwin. <br><br>The Board found that Mr Baldwin had engaged in conduct that breached subsections 30-10(1), 30-10(2) and 30-10(8) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA).<br><br>The Board also determined Mr Baldwin ceased to meet the tax practitioner registration requirement under paragraph 20-5(1)(a) of the TASA in that he is no longer a fit and proper person to remain registered with the Board. <br><br>The Board found that Mr Baldwin had breached the Code by:<br><br>1. failing to act with honesty and integrity by making false statements to the Board in two annual declarations and two renewal applications.<br><br>2. 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>3. failing to comply with the taxation laws in the conduct of his personal affairs by failing to: <br>a. comply with a notice issued by the Commissioner of Taxation (Commissioner) 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>b. lodge with the Commissioner, across multiple years, 9 superannuation annual returns, 70 income tax returns and more than 100 BAS by their due dates.<br><br>4. failing to maintain knowledge and skills relevant to the tax agent services that he provides as he did not provide satisfactory evidence to the Board that he had undertaken sufficient continuing professional education that met the requirements of the Board between 1 July 2019 to 15 September 2022.<br><br>In addition, the Board also determined that Christopher James Baldwin had ceased to meet the tax practitioner registration requirement that he is a fit and proper person on the basis of the above.<br><br>Accordingly, the Board, in considering the seriousness of the circumstances, decided to:<br>1. terminate Christopher James Baldwin’s registration as a tax agent in accordance with subparagraph 60-125(2)(b)(ii) and paragraph 40-5(1)(b) of the TASA; and<br>2. prohibit Mr Baldwin 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 his registration takes effect.<br>