<strong>Date of Effect:</strong> 18/07/2023<br/><strong>Reason:</strong> 30-30 Failure to comply with Code of Professional Conduct[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>20-15(a) Fit and Proper - good fame, integrity and character</li></ul><br/><strong>Registration requirement not met:</strong> <ul><li>20-5(1)(a) Individual has ceased to meet registration requirement that they are a fit and proper person</li></ul><br/><strong>Explanation:</strong> Raymond John Carty<br>On 19 January 2023, after completing an investigation, the Tax Practitioners Board (TPB) decided to terminate the tax agent registration of Raymond John Carty. The TPB found that Mr Carty breached subsections 30-10(2) of the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA). <br>The TPB also determined that Mr Carty ceased to meet the tax practitioner registration requirement that he is a fit and proper person. <br>The TPB found that Mr Carty breached the Code by failing to comply with the taxation laws in the conduct of his personal affairs, by failing to pay, or otherwise enter into an approved payment arrangement with the Australian Taxation Office to pay, outstanding Superannuation Guarantee Charge (SGC) Director Penalty Notice liabilities of $122,958.67. <br>The TPB determined that Mr Carty no longer met the tax practitioner registration requirement that he is a fit and proper person on the basis that he:<br>• had undertaken the conduct that led to the breaches of subsections 30-10(2) and 30-10(14) of the Code by Verkaye Pty Ltd;<br>• demonstrated an ongoing pattern of failing to comply with his personal taxation obligations over an extended period of time; and<br>• failed to address his outstanding taxation obligations despite a previous intervention from the TPB through the issuance of an Order on 19 May 2020 under section 30-20 of the TASA.<br>In deciding to terminate Mr Carty’s tax agent registration, the TPB noted that although Mr Carty’s lodgements had been brought up to date and the education order the Board had previously made had been complied with, Mr Carty had not addressed the SGC liabilities. The TPB noted its role is to protect and maintain the integrity of the registered tax practitioner profession.<br>