<strong>Period of Effect:</strong> 02/04/2024 to 02/04/2027<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> 02/04/2024<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>30-10(2) - You must comply with the taxation laws in the conduct of your personal affairs</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(13) - You must maintain professional indemnity insurance that meets the Board's requirements</li><li>30-10(14) - You must respond to requests and directions from the Board in a timely, responsible and reasonable manner</li><li>20-5 Eligibility for Registration</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 15 February 2024, after completing an investigation, the Tax Practitioners Board (Board) terminated the tax agent registration of Ms Stana Camelin and prohibited her from reapplying for registration for a period of three years. The Board found that Ms Camelin had breached subsections 30-10(1), 30-10(2), 30-10(7), 30-10(13) and 30-10(14) of the Code of Professional Conduct (the Code) in the Tax Agent Services Act 2009 (TASA). The Board also determined that Ms Camelin no longer satisfied the registration requirements because she was not a fit and proper person.<br><br>The Board found that Stana Camelin breached the Code by:<br>1. Failing to act honestly and with integrity by making false statements in two written declarations to the Board.<br>2. Failing to comply with the taxation laws in the conduct of her personal affairs by failing to lodge income tax returns for the 2009 to 2023 income tax years by their respective due dates.<br>3. Failing to ensure a tax agent service was provided competently by failing to lodge income tax returns on behalf of a client.<br>4. Failing to maintain PII that meets the Board’s requirements for a period of 162 days in 2022.<br>5. Failing to respond to several requests and directions from the Board in a timely, responsible and reasonable manner.<br><br>The Board also determined that Ms Camelin no longer satisfied the Board that she met the registration requirement under paragraph 20-5(1)(a) that she be a fit and proper person. In determining Ms Camelin was not fit and proper, the Board had regard to (amongst other things) the fact that she:<br>1. engaged in conduct that breached the Code as detailed above;<br>2. failed to meaningfully engage with the Board, often providing tardy, inconsistent or incomplete responses to the Board’s questions, and on some occasions, failing to respond at all<br>3. exhibited a consistent pattern of behaviour of failing to comply with the taxation laws in relation to her individual tax affairs. <br><br>Having regard to the breaches set out above, the TPB decided to terminate Ms Camelin’s 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 Ms Camelin’s conduct, the Board also imposed a period of three (3) years during which Ms Camelin may not apply for registration in accordance with subsection 40-25(2) of the TASA.<br>