Tax Practitioners Board v Hacker – unregistered director also guilty of unregistered practice, for providing ‘tax agent services’ through an unregistered company

In two related cases, the Federal Court has held that, when an unregistered individual provides ‘tax agent services’ (or BAS services) on behalf of an unregistered company, which charges a fee, the individual also contravenes the Tax Agents Services Act 2009 (TASA), having also provided the services for ‘fee or other reward’.

See below for details.

[Tax Month – July 2020]