<strong>Period of Effect:</strong> 17/01/2024 to 17/01/2028<br/><strong>Reason:</strong> 40-25 Period during which you may not apply for registration
Suspension
None on record
Termination
<strong>Date of Effect:</strong> 17/01/2024<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(1) - You must act honestly and with integrity</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> On 7 December 2023, after completing an investigation, the Tax Practitioners Board (TPB) decided to terminate the tax agent registration and BAS agent registration of Rebecca Stanik. The TPB found that Rebecca Stanik had engaged in conduct which breached the Tax Agent Services Act 2009 (TASA). <br>The TPB found that she breached subsection 30-10(1) of the Code of Professional Conduct (Code) when she failed to act with honesty and integrity by misappropriating funds from her former employer without authorisation and for personal use. <br>In addition to the Code breach, the TPB determined that Rebecca Stanik ceased to meet the tax practitioner registration requirement that she is a fit and proper person under paragraph 20-5(1)(a) of the TASA, on the basis that Rebecca Stanik: <br>a. engaged in conduct that breached subsection 30-10(1) of the Code, in that Rebecca Stanik did not act with honesty and integrity.<br>b. misappropriated funds belonging to her former employer without authorisation and for personal use.<br>c. has entered a plea of guilty to two formal charges relating to the misappropriated funds in a NSW Court.<br>d. engaged in conduct which falls short of the Board’s expectations of her good fame, integrity and character. <br>The seriousness of this conduct is such that the Board, clients and the public could not have confidence that she would perform her functions as a registered tax practitioner with honesty and integrity. <br>Accordingly, the TPB decided to terminate Rebecca Stanik’s tax agent registration and BAS agent registration in accordance with subparagraph 60-125(2)(b)(ii) and paragraph 40-5(1)(b) of the TASA. Taking into consideration the seriousness of her conduct, the TPB determined in accordance with subsection 40-25(1) of the TASA that she be prohibited from re-applying for registration under the TASA for a period of four years from the date the termination of her registration takes effect.<br>