The Federal Court has dismissed an appeal by a former tax agent to have her deregistration overturned, with Justice Wendy Abraham saying the applicant had failed to establish grounds for the action.
The decision, handed down on 12 August, came after Tasmanian Barbara Beckett had been convicted and sentenced for falsifying documents and lying to cover up her actions.
The TPB welcomed the Federal Court’s rejection and said the “serious convictions” had involved forgery and lying under oath.
The tax agent regulator had originally determined Ms Beckett was no longer a fit and proper person to be registered due to criminal convictions for providing two false bank cheques to the NSW Office of State Revenue.
Ms Beckett also failed to disclose this conviction, along with adverse findings regarding professional conduct by the Legal Profession Board of Tasmania, to the TPB.
Ms Beckett pleaded guilty to two counts of using a false document to influence the exercise of a public duty under the Crimes Act 1900 (NSW) and was sentenced to 20 months and 18 months of imprisonment, to be served concurrently. The sentences were suspended when Ms Beckett entered a good behaviour bond.
The TPB’s inquiries found not only did Ms Beckett forge documents, but she also dishonestly tried to cover up the actions to avoid disclosing them. The AAT determined this misconduct was designed to undermine the efforts of the revenue authority to establish the truth.
In making its decision to terminate Ms Beckett’s registration, the TPB reasoned that Ms Beckett did not fully appreciate the gravity of the behaviour or entirely accept responsibility for it.
“This decision reinforces the work we are doing to maintain the integrity of the tax profession and to instil trust in the services tax practitioners provide,” said TPB chair Ian Klug.
“These convictions are serious — the misconduct was multifaceted and calculated — Ms Beckett forged bank cheques and lied under oath.
“This is especially serious when considered in the context of registration as a tax practitioner. The importance of honesty and integrity is paramount considering the responsibilities and obligations tax practitioners have.
“It is imperative that the public is protected against those who do not have the character and integrity appropriate to appreciate the privileges that registration as a tax practitioner gives them.
“The public is entitled to know and expect that people who occupy the position of a tax practitioner are of high integrity and public confidence cannot be maintained without professional regulation and enforcement.”
Lawyers for Ms Beckett, Hammond Nguyen Turnbull, said she was appealing the decision to the full bench of the Federal Court.
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