The Tax Practitioners Board’s (TPB) compliance strategy protects consumers of tax practitioner services and provides strong support for responsible tax practitioners. We take the risk posed by unregistered preparers seriously and are continuing to build focus on these unethical preparers. Our commitment to deterring this conduct ensures these preparers are stopped from acting unlawfully and putting consumers at risk.
We will continue to investigate these matters and deliver specific and general deterrence. In the highest risk cases, we apply to the Federal Court of Australia for injunctions and civil penalties.
What is an unregistered preparer?
Anyone providing tax agent services or BAS services for a fee or other reward must be registered with us before providing these services. An unregistered preparer offers these services illegally because they are unregistered. They are often unqualified and poorly trained. Many are simply scammers.
By using an unregistered preparer, you are exposing yourself to risk. Unregistered preparers often try to convince potential clients that they can obtain unrealistically large tax refunds. But if it sounds too good to be true, it probably is.
Risks of using an unregistered preparer
- Using an unregistered preparer can cost clients thousands of dollars in tax bills and penalties.
- Unregistered preparers will not have appropriate professional indemnity insurance cover to compensate you if you suffer a loss due to any act, error or omission.
- You are not covered by safe harbour provisions that offer protection against penalties from the Australian Taxation Office (ATO) when an unregistered preparer fails to lodge on time or makes a false or misleading statement on your return.
- Unregistered preparers often ask for your personal myGov password to lodge your returns. If you share this information, you are at risk of identity theft.
How do I make sure my tax practitioner is registered?
Check the TPB Register or look for the Registered tax practitioner symbol to ensure your tax practitioner is registered.
Our approach to unregistered preparers
Our compliance approach includes:
- the use of data analytics to conduct risk profiling
- investigations to authenticate our intelligence
- compliance actions based on the nature of the misconduct
- a targeted approach to dealing with unregistered preparers
- strong collaboration with co-regulators.
Our success in preventing unregistered preparers
Civil penalties imposed
Fines for unregistered preparers can be steep. The Federal Court has imposed civil penalties on the following entities.
| Unregistered preparer | Civil penalties imposed | Date imposed | Link to court decision |
|---|---|---|---|
| Jessa Van Stroe (also known as Jessa Layola) | $230,000 | 6 December 2023 | Tax Practitioners Board v Van Stroe (No 2) |
| Nathan Luke Williams | $80,000 | 8 February 2023 | Tax Practitioners Board v Williams |
| Franibelle Saludo Ordiales | $150, 096 | 7 December 2022 | Tax Practitioners Board v Ordiales |
| Kent Scott Hacker | $106,875 | 18 December 2020 | Tax Practitioners Board v Hacker |
| One Stop Global Staffing Pty Ltd | $65,625 | ||
| Naleview Pty Ltd | $455,625 | ||
| Arlene Caolboy | $40,000 | 29 October 2020 | Tax Practitioners Board v Caolboy |
| Lamede Group Proprietary Limited | $77,500 | 2 June 2016 | Tax Practitioners Board v Lamede Group Proprietary Limited |
| Lorraine Gale Amede | $4,000 | ||
| HP Kolya Pty Ltd | $750,000 | 14 May 2015 | Tax Practitioners Board v HP Kolya Pty Ltd |
| Peter Kolya | $150,000 | ||
| Tsu Chien Su | $70,000 | 10 July 2014 | Tax Practitioners Board v Su |
| Zada Dedic | $43,000 | 20 May 2014 | Tax Practitioners Board v Dedic |
| Benjamin Charles Hinckfuss | $32,000 | 12 November 2013 | Tax Practitioners Board v Hinckfuss |
| Mark Anthony Shanahan | $30,000 | 19 July 2013 | Tax Practitioners Board v Shanahan |
| Isabella Munro | $40,000 | 28 November 2012 | Tax Practitioners Board v Munro |
| Trevor John Schmierer | $40,000 | 6 September 2012 | Tax Practitioners Board v Schmierer |
| Malcolm Ernest Campbell | $64,500 | 24 August 2012 | Tax Practitioners Board v Campbell |
| Avril Hogan | $30,000 | 10 May 2012 | Tax Practitioners Board v Hogan |
Injunctions
The Federal Court has stopped the following unregistered preparers from providing tax agent services while unregistered.
| Unregistered preparer | Injunction |
|---|---|
| Jayden Van Dyke | Interim injunction imposed on 9 August 2023 |
Anthony Dean Buckland Apat Na Seasons Pilipinas Corporation | Interim injunction imposed on 25 July 2023 |
| Franibelle Saludo Ordiales | Interim injunction imposed on 18 July 2022. Permanent injunction imposed on 7 December 2022. |
| Jessa Van Stroe (also known as Jessa Layola) | Permanent injunction imposed on 3 May 2022 |
| Nathan Luke Williams | Interim injunction imposed on 18 June 2021. Injunction again imposed on 8 February 2023 |
| Kent Scott Hacker | Permanent injunction imposed on 18 December 2020 |
| One Stop Global Staffing Pty Ltd | |
| Naleview Pty Ltd | |
| Arlene Caolboy | Injunction imposed on 30 October 2020. The injunction ends on 30 October 2023. |
Contempt of court
The TPB takes an injunction by the Federal Court very seriously. Where we identify that an unregistered preparer is providing tax agent or BAS services in violation of an injunction, we will bring the contempt to the court’s attention. The Federal Court has imposed penalties for contempt of court on the following entities.
| Unregistered preparer | Contempt penalty |
|---|---|
| Nathan Luke Williams | Mr Williams was sentenced to a term of imprisonment on 8 February 2023. |
| Kent Scott Hacker and One Stop Global Staffing Pty Ltd | Mr Hacker was sentenced to a period of imprisonment on 18 December 2020 and again on 10 August 2021. One Stop Global Staffing Pty Ltd was ordered to pay a $15,000 fine on 18 December 2021 and a $5,000 fine on 10 August 2021. |
Case studies
This case demonstrates how we use proactive methods and data-driven technologies to find unregistered preparers – they’re not going undetected.
Ms Jessa Van Stroe (also known as Jessa Layola) was preparing and lodging income tax returns even though she wasn’t a registered tax agent with us. We found evidence from taxpayers that indicated Ms Van Stroe illegally charged clients fees to lodge returns on their behalf. By doing this, she put taxpayers at risk for her own benefit and exposed them to penalties and unpaid taxes which they would be accountable for and must repay.
In August 2021 we applied to the Federal Court for an order against Ms Van Stroe. The Court ordered her to stop preparing and lodging income tax returns and offering these services or she would face fines, imprisonment, and even seizure of property for contempt of court.
We also contacted thousands of West Australian taxpayers to offer assistance after they used the services of Ms Van Stroe. Clients of unregistered preparers are often vulnerable members of the community, and to best assist them in this case, we worked closely with Curtin University’s Curtin Tax Clinic, who offered free tax advice to people impacted by Ms Van Stroe.
We also worked closely with the ATO to ensure that anyone who used the services of Ms Van Stroe urgently reviewed their income tax returns and ensured the details provided to the ATO were correct and substantiated.
If you know anyone engaging in similar behaviours, we encourage you to make a complaint
The TPB has successfully stopped an international entity that was advertising tax agent services in Australia while not a registered tax practitioner. Following a referral, we directed the entity to cease this unlawful conduct and remove all advertising promoting the provision of tax agent services.
Advertisements for the entity appeared on social media, which led to concerns they were either providing tax agent services while unregistered, or that scammers may have been attempting to gain taxpayer information.
Our enquiries confirmed the entity did not have a tax agent registration with the TPB and was not a registered company in Australia. The enquiries also identified that the entity’s website had an international address listed that was linked to another company which advertised tax return digitisation.
We issued a cease-and-desist letter to the entity. They responded to the letter stating that they were conducting user research in Australia and that the website was not offering any tax practitioner services or receiving payments, but instead served as a research tool. They also advised they had ceased offering their services, had removed the advertising and are committed to ensuring they meet our regulatory standards and would collaborate with Australian authorities.
The swift action taken by the TPB in this case, stopped the unregistered preparer behaviour before it could negatively impact the Australian community. We take the risk posed by unregistered preparers very seriously and are continuing to build focus on these unethical preparers. Our commitment to deterring this conduct ensures these preparers are stopped from acting unlawfully and putting consumers at risk.
We will continue to investigate these matters and deliver specific and general deterrence. In the highest risk cases, we will apply to the Federal Court of Australia for injunctions and civil penalties.
If you know any entities engaging in similar behaviours, we encourage you to make a complaint
Further information
Extending support to clients impacted by high-risk tax practitioners
Last modified: 12 December 2023