U 105, 30-40 HARCOURT PDE ROSEBERY New South Wales 2018
Other records
Expiry date
01/02/2026
Condition
Sanctions
None on record
Appeal
Board decision
CXL Reason
Disqualification
None on record
Suspension
None on record
Termination
<strong>Date of Effect:</strong> 03/11/2023<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(7) - You must ensure that a tax agent service that you provide, or that is provided on your behalf, is provided competently</li><li>30-10(8) - You must maintain knowledge and skills relevant to the tax agent services that you provide</li><li>30-10(11) - You must not knowingly obstruct the proper administration of the taxation laws</li><li>20-5 Eligibility for Registration</li></ul><br/><strong>Explanation:</strong> On 7 September 2023, after completing an investigation, the Tax Practitioners Board (TPB) decided to terminate the tax agent registration of Levent Bahar.<br>The TPB found that Levent Bahar had engaged in conduct which breached subsections 30-10(1), 30-10(7), 30-10(8) and 30-10(11) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA).<br>The TPB found that Levent Bahar:<br>1. Breached subsection 30-10(1) of the Code by reporting to the TPB on 21 November 2022, in Mr Bahar’s continuing professional education (CPE) log, that he had completed the courses, by several providers, when those providers have advised the TPB that he neither completed the course and/or the hours reported to the TPB.<br><br>2. Breached subsection 30 10(7) of the Code, by:<br>a. allowing Mr Najey Bteddini to access ATO taxpayer records on behalf of L&N Taxation and Business Services Pty Ltd, prior to the commencement of his employment.<br>b. allowing Mr Najey Bteddini to deposit ATO taxpayer refunds of L&N Taxation and Business Services Pty Ltd’s clients into a bank account held solely by Mr Najey Bteddini.<br>c. allowing ATO taxpayer refunds of L&N Taxation and Business Services Pty Ltd’s clients to be deposited into a bank account held jointly by Mr Bahar and Mr Bteddini.<br><br>3. Breached subsection 30 10(8) of the Code by failing to complete the minimum level of relevant CPE that meets the TPB’s requirements during the period 1 January 2018 to 31 December 2022.<br><br>4. Breached subsection 30 10(11) of the Code by employing the terminated tax agent Mr Najey Bteddini on 1 July 2020, to provide tax agent services on behalf of L&N Taxation and Business Services, while knowing that Mr Bteddini’s tax agent registration had been terminated by the TPB effective from 1 April 2020.<br><br>The TPB determined it was satisfied that Mr Bahar had ceased to meet the tax practitioner registration requirement that he was a fit and proper person under paragraph 20-5(1)(a) of the TASA.<br><br>Taking into account the seriousness of Levent Bahar’ breaches of the Code the disregard he had displayed to his obligations as a registered tax practitioner, and that he had not expressed any contrition nor his conduct nor appeared to understand the seriousness of his actions, the TPB decided to terminate Levent Bahar’ tax agent registration and prohibit him from applying for registration for a period of five years from the date when the termination of his registration takes effect.<br>