Earlier this month, the Administrative Appeals Tribunal affirmed the Tax Practitioners Board’s decision to terminate the registration of S&T Income Tax Aid Specialists Pty Ltd, trading as Alpha Tax Aid.
S&T Income Tax Aid Specialists’ sole director, Sarwat McGuid, whose own registration has been terminated for “threatening, obstructive and unprofessional” conduct towards ATO and TPB officers, was found to have incorrectly lodged income tax returns on behalf of his clients.
An ATO audit on eight clients revealed $104,903 in work-related expense deductions that were ultimately amended to $22,166 after the claims were found to be irrelevant or unsubstantiated.
One of the claims included $11,461 in work-related car expenses for a crane operator who was not asked to provide evidence that he was required to travel for work.
Another involved claiming $120 of work-related clothing for a pair of Asics shoes for a school rowing coach on the basis that it was protective clothing to prevent the taxpayer from slipping in his job.
Mr McGuid was also heard to have claimed gym membership costs for a police officer on the basis that he often had to “break up brawls”.
AAT senior member Adria Poljak found that Mr McGuid had repeatedly failed to question his clients’ claims, and failed to obtain evidence to support the required nexus between the expense claimed and earning assessable income.
“It appears in the evidence that Mr McGuid ‘believed’ his clients’ verbal claims and often estimated expenses when receipts were not available,” Ms Poljak said.
“Mr McGuid’s evidence at hearing was that even on occasions when he was not convinced an expense was deductable, he would claim it anyway, often with some small reduction ‘for protection’.
“He was of the mind that if the client was happy to take the risk, then he would claim the deduction.”
‘No client is worth your business’
HWL Ebsworth special counsel Vincent Licciardi said the case should prompt tax agents to reflect on their approach to claims put forward by their clients.
He believes accountants should be advising clients to provide objective evidence in relation to their claims, questioning their calculation and apportionment of claims, and documenting contemporaneous evidence of their advice to clients.
“It’s not that these rules didn’t exist before, but this is putting it front and centre for accountants who at times may be taking a bit of a shortcut or are pressed for time, in particular if they are doing higher volume work,” Mr Licciardi said.
“I think it is quite significant because what the accountant did in this particular case, probably 95 per cent of accountants do every day where they either just accept the claim by the client and they don’t really question them. This case is saying that’s not good enough anymore.”
Mr Licciardi said he understood concerns around auditing each claim, but he noted that it was necessary for accountants to take steps to protect their practice.
“Ultimately, it sets the bar quite high for accountants and much more than what most people would almost find acceptable and they might ask, ‘How do I audit everyone? I can’t run my business to the level that is required by the sort of standard set by this particular case’,” he said.
“The way to reduce the risk is to keep really good detail of file notes, working papers and discussions they have with clients in respect of each tax return, and that can be painful at times because, in some instances, you’re looking to turn them over quickly, but this case shows that it is ultimately for the benefit of the accountant’s business that they are taking those steps.
“One thing I say regularly to accountants is that no client is worth your business.”
https://www.accountantsdaily.com ... dd7b65f6a5d77910c64
评论
最后一句是亮点
评论
一般都是有disclaimer，客户提供的资料与我无关的吗？不过这胆也够肥的。普通打工的人想退得多都是要自己来报的吧
评论
ATO只会欺负small taxpayers. 怎么不去找google，apple
评论
ATO 的AI智能在不断改进
拭目以待吧
查不查跟自已报和会计没区别，一切都是数据说了算
评论
如果都这么乱报
那么那些遵纪客户多少不公平
而且这个会计根本没检查客户的申报是否有证据
评论
我今天也看到这篇 已经把它存下 留给aggressive client看。
评论
ATO 自己员工都看不下去。那些大公司都是billions, millions的逃税。
Commonwealth dumps 42 charges against ATO whistleblower Richard Boyle but threat of prison looms
https://www.abc.net.au/news/2020 ... ropped-dpp/12419800
评论
你贴的链接新闻跟你说大公司逃税有什么关系
你要觉得不公平，去FB发起活动，推翻ATO，推翻联邦政府
就好比那个MONICA SMIT，现在成为自媒体人物，用于对抗政府不公行动
发对LOCK DOWN,反对MASK，很抱歉，我认识这个人，她以前做的事情没有看起来表面那么英明伟大
抱歉，我们的对话就到这里
评论
车和衣服是ato查的大头
还有千万别用hsbc银行，好多用汇丰的客户都被ATO查，汇丰会把自己客户的消息主动报给ATO的
澳洲中文论坛热点
- 新西兰总理：出世在新西兰的新纳粹Thomas Sewell是“挺蹩脚的人”，但那是澳洲的问题
- 新西兰总理拉克森称新纳粹Thomas Sewell是坏人，但是没对要求把他从澳大利亚遣返到诞生国去的呼吁置评。
- 撞穿学校栅栏害死十一岁男孩的司机不必坐牢
- 一位女司机撞穿学校栅栏、害死了11岁男孩，被罚2000元罚金、撤消驾照，不必坐牢。Jack Davey 的父母去了