Jeff Lunn

Member’s name: Jeff Lunn
Date of Hearing: 24 May 2026
Division: Victoria
Tribunal: One Person Tribunal

On 24 May 2026 the One Person Tribunal found Mr Jeff Lunn breached CPA Australia’s 11 May 2022 Constitution (“the Constitution”), Article 36(a) when he:

Complaint 1
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(h) of the Constitution in that he “became 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” with respect to the Tax Practitioners Board (TPB) Decision of 3 October 2024 that he failed to comply with subsections 30-10(1), 30-10-(2), 30-10(7), 30-10(9) and 30-10(10) of the Code of Professional Conduct in the Tax Agent Services Act  (The Code), terminating his registration for a period of 2 years from the date the termination of his registration takes effect, which was subsequently varied by the Administrative Review Tribunal on 16 December 2025 to a period of 18 months.

Particulars
The Tax Practitioners Board (TPB) found Mr Lunn had breached multiple provisions of the Code including acting dishonestly 30-10(1), failing to comply with taxation laws in his personal affairs 30-10(2), providing incompetent services 30-10(7), failing to take reasonable care in ascertaining client affairs 30-10(9) and failing to ensure taxation laws were applied correctly 30-10(10). Specifically, the breaches included:

1. False or misleading statements to the Commissioner regarding income and deductions;
2. Lodgement of ITR’s for clients with excessive or incorrect deduction claims;
3. Failure to properly report wages and PAYGW amounts;
4. Repeated non-compliance despite ATO warnings and audits.

The TPB determined Mr Lunn was no longer a fit and proper person and his registration was terminated effective 26 November 2024, with a two-year prohibition on application.

On 12 December 2024 the TPB wrote to CPA Australia’s General Manager Professional Conduct advising of a Notification of ART Review of Board Decision – Jeff Lunn and Tax Practitioners Board: ART Proceeding No.2024/9928 of even date advising that Mr Lunn applied to the Administrative Review Tribunal (ART) for a review of the TPB Decision. The CPA Australia matter was placed on hold.
On 9 December 2025, the Administrative Appeals Tribunal affirmed the Board’s decision of 3 October 2024; and varied the period within which Mr Lunn could apply for re-registration from 2 years to 18 months.
The ART found breaches of each relevant subsection of the Code were serious and symptomatic. While it accepted that there was evidence of personal hardship, it determined that these did not mitigate the seriousness of the conduct or warrant lesser sanctions than the disciplinary action taken, however it did accept these circumstances as relevant to the duration of the termination.

Decision
The One Person Tribunal’s Determination was made by Written Resolution, in accordance with By-Law 5.6(n)(i), and is based on the Member’s admission of the Complaint and consent to a Determination including the imposition of any penalty. 
The One Person Tribunal accepted the Member’s consent to the Determination and the imposition of the penalty proposed by CPA Australia in accordance with By-Law 5.6(a).
The One Person Tribunal found the Complaint sustained and imposed the following penalty:

Penalty and Conditions
The One Person Tribunal considered the submissions and personal hardship factors put forward by the Member and CPA Australia, and imposed the following penalty:

Complaint 1

• Forfeiture of membership, not eligible for readmission for a period of two years commencing from the date of this determination.

Costs
The Member was ordered to pay CPA Australia’s costs of $7,588.00.