Level 3, 239 Church St Street Parramatta New South Wales 2150
Other records
Expiry date
01/07/2025
Condition
Sanctions
None on record
Appeal
Board decision
CXL Reason
Disqualification
None on record
Suspension
<strong>Date of Effect:</strong> 20/09/2023 to 20/03/2024<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(11) - You must not knowingly obstruct the proper administration of the taxation laws</li></ul><br/><strong>Explanation:</strong> On 11 November 2021, after completing an investigation, the Tax Practitioners Board (TPB) found that Mr Gerado Incollingo had breached subsections 30-10(1) and (11) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA). <br> <br>The TPB concluded that Mr Incollingo breached the Code by: <br> <br>• Knowingly obstructing the proper administration of the taxation laws by responding to a notice pursuant to section 264 of the Income Tax Assessment Act 1936 from the ATO by supplying the ATO with documents that had been backdated to substantiate already lodged income tax returns. <br> <br>As a result of these breaches, the TPB decided to: <br> <br>1. Suspend Mr Incollingo’s registration for a period of 6 months; and <br> <br>2. Issue an Order under section 30-20 of the TASA requiring Mr. Incollingo to: <br> <br>a. complete a course of education in ethics approved by the Board within 5 months of the date of the Order; and <br>b. complete a course of education in the TASA approved by the Board within 5 months of the date of the Order. <br>