01/04/2024 (but continues to be registered until renewal application is determined by the Board)
Condition
Sanctions
<strong>Period of Effect:</strong> 28/07/2023 to 30/10/2023<br/><strong>Reason:</strong> 30-20(1)(a) - Education Order[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></ul><br/><strong>Explanation:</strong> On 1 June 2023, after completing an investigation, the Tax Practitioners Board (TPB) determined that registered tax agent Mr Chi (David) Mak had engaged in conduct that breached subsections 30-10(1) and 30-10(2) of the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA). The TPB decided to impose orders on Mr Mak requiring him to:<br>• pay, or enter into arrangements with the Australian Taxation Office (ATO) to pay, his outstanding taxation debts within two (2) months of the date of the order.<br>• complete and pass a course of education acceptable to the TPB on the subject of the TASA (including the Code) within three (3) months of the date of the order.<br>The TPB found that Mr Mak had breached the Code by:<br>• failing to declare his outstanding taxation debts and lodgements to the TPB in a total of five of his annual declarations and applications for renewal of his tax agent registration.<br>• failing to pay, or enter into arrangements with the ATO to pay, his outstanding taxation debts, totalling more than $45,000, as and when they fell due.<br>In making its decision, the TPB noted its objective to protect and maintain the integrity of the registered tax practitioner profession. The TPB also took into consideration actions already taken by Mr Mak to address his outstanding tax affairs.<br />[MORE_ITEM]<strong>Period of Effect:</strong> 27/06/2023 to 27/08/2023<br/><strong>Reason:</strong> 30-20 Order[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></ul><br/><strong>Explanation:</strong> On 1 June 2023, after completing an investigation, the Tax Practitioners Board (TPB) determined that registered tax agent Mr Chi (David) Mak had engaged in conduct that breached subsections 30-10(1) and 30-10(2) of the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA). The TPB decided to impose orders on Mr Mak requiring him to:<br>• pay, or enter into arrangements with the Australian Taxation Office (ATO) to pay, his outstanding taxation debts within two (2) months of the date of the order.<br>• complete and pass a course of education acceptable to the TPB on the subject of the TASA (including the Code) within three (3) months of the date of the order.<br>The TPB found that Mr Mak had breached the Code by:<br>• failing to declare his outstanding taxation debts and lodgements to the TPB in a total of five of his annual declarations and applications for renewal of his tax agent registration.<br>• failing to pay, or enter into arrangements with the ATO to pay, his outstanding taxation debts, totalling more than $45,000, as and when they fell due.<br>In making its decision, the TPB noted its objective to protect and maintain the integrity of the registered tax practitioner profession. The TPB also took into consideration actions already taken by Mr Mak to address his outstanding tax affairs.