Member’s name: Gurunathan Ganeson
Date of Hearing: 10 November 2022
Tribunal: Disciplinary Tribunal
On 10 November 2022, the Disciplinary Tribunal found that Mr Gurunathan Ganeson breached CPA Australia’s Constitution of 11 May 2022:
- Article 36(a) in that he has committed, participated in or been involved with an Adverse Event as defined in Article 76(h) of the Constitution, in that he has become “the subject of a final adverse finding in relation to the Member's conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction” in respect of a decision of the Tax Practitioners Board dated 26 May 2022 which terminated Mr Ganeson’s registration as a tax agent for a period of three years.
Penalty and Costs:
The Disciplinary Tribunal found the Complaint sustained and imposed the following penalties:
- Forfeiture of membership, not eligible for readmission until 18 July 2025.
- Prior to any application for readmission, the Member shall:
- satisfactorily complete a course on ethics approved by the General Manager Professional Conduct
- provide evidence to the satisfaction of the General Manager Professional Conduct that:
- all documents required to be lodged with the ATO by the Member and any entity controlled by the Member have been lodged
- all amounts due to the ATO by the Member and any entity controlled by the Member have been paid or are subject to a current ATO payment arrangement or are under objection or appeal.
- Upon readmission to membership:
- take all reasonable steps to undertake a CPA Australia Best Practice Program (Review), or its equivalent, at the first available opportunity
- promptly and satisfactorily comply with any direction from CPA Australia as to that Review.
Mr Ganeson was ordered to pay a contribution to CPA Australia’s costs of $2601.60.