<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 Ellingsen Partners Pty Ltd (the Company) had breached subsection 30 10(2) and 30-10(14) of the Code of Professional Conduct (Code), and decided to impose an order under section 30-20 of the TASA requiring the Company to:<br>1. Comply with all current and future personal taxation obligations for the next three years.<br>2. 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, 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 the Company breached subsection 30-10(2) of the Code, when it failed to comply with the taxation laws in the conduct of its personal affairs by failing to:<br>1. lodge an Income Tax Return, a Business Activity Statement (BAS) and two Superannuation Guarantee (SG) statements by their respective due dates.<br>2. 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>3. 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><br>In addition to the above, the TPB found that the Company breached subsection 30-10(14) of the Code, when it failed to respond to requests and directions from the TPB in a timely, responsible, and reasonable manner by failing to comply with the Board’s Order made pursuant to section 30-20 of the TASA issued to the Company in January 2021, as it failed within three (3) months from the date of the Order, to either:<br>1. Pay any outstanding taxation liabilities of the Company to the Commissioner in full; or<br>2. Enter into an agreed payment plan with the Commissioner, and comply with all requirements of that payment plan, and notify the TPB of any commencement, default, or cancellation of that plan.