08 Aug 2019 AAT affirms TPB decision
On 26 July 2019, the Administrative Appeals Tribunal (AAT) affirmed a Tax Practitioners Board (TPB) decision to terminate Mr Immanuel Shmuel’s tax agent registration and impose a period of 12 months during which he could not re-apply for registration. His registration was terminated as he failed to meet the fit and proper person requirements under the Tax Agent Services Act 2009 (TASA).
Mr Shmuel had failed to comply with his personal tax obligations, made false and misleading statements in his Annual Declaration to the Board and failed to respond to a Board request in a timely, responsible and reasonable matter as required by the Code of Professional Conduct (Code).
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