Chartered Accountants Australia and New Zealand * The Tax Institute *
Registration date
31/08/2012
Status
Address
14 Spence Street Cairns Queensland 4870
Other records
Expiry date
01/06/2026
Condition
Sanctions
<strong>Period of Effect:</strong> 17/07/2023 to 17/10/2023<br/><strong>Reason:</strong> 30-20(1)(a) - Education Order[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></ul><br/><strong>Explanation:</strong> On 1 June 2023, after completing an investigation, the Tax Practitioners Board (the TPB) determined that Ms Jessica Barnett had breached subsections 30-10(1) and 30-10(2) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA).<br>The TPB found Ms Barnett breached the Code:<br>1. By failing to act honestly and with integrity by making a false statement in her and Streamline CA Pty Ltd’s (where she is the sole director) applications for renewal of registration lodged with the TPB on 4 May 2020 and 21 May 2021 respectively, by answering “No” to the question on whether she or any entities she has control over had any overdue tax obligations, when in fact as at:<br>a. 4 May 2020: She and another company for which she was sole director, had tax debts not subject to agreed payment plans with the Commissioner of Taxation (Commissioner).<br>b. 21 May 2021: She had a tax debt not subject to an agreed payment plan with the Commissioner.<br>2. By failing to comply with the taxation laws in the conduct of her personal affairs by:<br>a. In her capacity as a director, failed to pay Streamline CA Pty Ltd’s employees superannuation by their respective due dates for eight quarterly periods.<br>b. In her capacity as a director, failed to lodge Streamline CA Pty Ltd’s superannuation guarantee statements to the Commissioner by their respective due dates for seven quarterly periods.<br>c. In her capacity as (then) sole director of another company, failed to <br>i. pay that company’s employees’ superannuation by its due date for one quarterly period.<br>ii. lodge that company’s Superannuation Guarantee (SG) statement to the Commissioner by its due date for one quarterly period.<br>iii. cause that company to pay its taxation debt or arrange for an approved payment plan.<br>iv. to report and withhold a Pay-As-You-Go-Withholding amount for one quarterly period.<br>The Board decided to impose an Order under section 30-20 of the TASA, requiring Ms Barnett to complete and pass a course in relation to the TASA.<br>