<strong>Period of Effect:</strong> 14/09/2023 to 14/12/2023<br/><strong>Reason:</strong> 30-20 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><li>30-10(8) - You must maintain knowledge and skills relevant to the tax agent services that you provide</li><li>30-10(14) - You must respond to requests and directions from the Board in a timely, responsible and reasonable manner</li></ul>
Appeal
Board decision
CXL Reason
Disqualification
None on record
Suspension
<strong>Date of Effect:</strong> 14/09/2023 to 14/12/2023<br/><strong>Reason:</strong> 30-25 Failure to comply with the Code of Professional Conduct (suspension)[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>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 20 July 2023, after completing an investigation, the Tax Practitioners Board (the TPB) decided to suspend the tax agent registration of Kylie Roos for three months. The TPB also decided to issue an Order to Ms Roos requiring her to, within three months:<br>• lodge all outstanding returns for herself and her related entities.<br>• pay, or enter arrangements with the Australian Taxation Office (ATO) to pay, all outstanding tax debts for herself and her related entities.<br>• provide the TPB with evidence of her continuing professional education (CPE) activities that meet the TPB’s requirements.<br>The TPB found that Ms Roos had engaged in conduct that breached subsections 30-10(1), 30-10(2), 30-10(8) and 30-10(14) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (the TASA) by:<br>• making false or misleading statements about her outstanding tax obligations to the TPB in her 2019 Annual Declaration and her 2021 application for renewal of her tax agent registration.<br>• failing to lodge 12 of her income tax returns (ITR) and 17 of her business activity statements (BAS) by their respective due dates.<br>• failing to lodge a total of 23 ITRs and 45 BAS for her related entities by their respective due dates.<br>• failing to pay an outstanding superannuation guarantee charge debt of more than $125,000 for one of her related entities, in her role as director of that entity. <br>• Failing to provide evidence of her CPE activities that meets the TPB’s requirements. <br>• failing to respond to TPB requests in a timely, responsible and reasonable manner. <br>In making its decision, the TPB noted its objective to maintain the integrity of the tax practitioner profession and considered the extent to which Ms Roos’ non-compliance with her tax obligations had compromised that integrity. The TPB considered it would be appropriate to provide Ms Roos with an opportunity address her non-compliance and bring her conduct up to the standard expected of a responsible registered tax practitioner.<br>