Plymouth Brethren member William Gage, who operated as a registered tax agent under WA Gage & Co in Minto, New South Wales, has had his registration terminated and has been banned from reapplying for three years following a Tax Practitioners Board investigation. Brethren Exposed approached Mr Gage for comment and received no response. The WA Gage & Co company website was subsequently taken offline for "maintenance".

The TPB's Findings

The Tax Practitioners Board determined that Mr Gage breached the Code of Professional Conduct and no longer met the requirement of being a fit and proper person to practice as a tax agent. As a result of the serious misconduct findings, he is also now a disqualified entity, meaning he cannot provide tax agent or BAS services on behalf of any registered tax practitioner going forward.

Registration Status
Terminated
By Tax Practitioners Board
Reapplication Ban
3 Years
Cannot reapply for registration
Entity Status
Disqualified
Cannot act for any registered practitioner

The investigation was extensive. The four specific breaches found against Mr Gage are detailed below.

1
Altered Charitable Receipt Submitted to the ATO
Mr Gage submitted an altered gift receipt to the Australian Taxation Office to support deductions claimed in his personal tax return. The original document was issued to another party by The Benevolent Relief Fund — a PBCC-linked charity — and was altered to include Mr Gage's name. During an interview with the ATO's Wealth Program in late 2024, he initially denied the alteration before ultimately admitting to the misconduct.
2
False Rental Expense Claims for AWG Property Services
Mr Gage claimed rental expense deductions in the tax returns for his associated company, AWG Property Services Pty Ltd, over a period of three years — despite the company never paying rent or holding any lease agreements during that time.
3
Thirteen Years of False Rental Loss Claims
Mr Gage claimed rental losses on personal tax returns over 13 years from 30 June 2009 onwards, for a property that was not owned after 30 September 2015 and was not rented out before 30 June 2020. The claimed losses therefore related to a property for which he had no rental activity in the periods claimed.
4
Failure to Lodge Returns and Business Activity Statements
Mr Gage failed to lodge four tax returns and six business activity statements for his associated entities by their respective due dates — a total of ten filing obligations not met.

The Benevolent Relief Fund Connection

Charity Connection

The Benevolent Relief Fund is a Plymouth Brethren Christian Church-linked charity. The original receipt used by Mr Gage was issued by this charity to another party — it was then altered to place Mr Gage's name on it, and submitted to the ATO to falsely support a charitable donation deduction. The receipt was not issued to Mr Gage and he had no legitimate basis for using it.

The charity connection raises a question about how Mr Gage obtained the original receipt. Whether the document was shared within PBCC circles or obtained by other means is not addressed in the TPB's published findings. What is established is that a PBCC charity's official documentation was used to support a fraudulent tax deduction claim.

The Official Statement from the TPB Chair

Tax Practitioners Board — Official Statement

"The integrity of the tax profession relies on tax practitioners upholding the highest ethical standards, and this case demonstrates the TPB's commitment to taking decisive action against those who fail to do so. Mr Gage's misconduct spanned many years and undermined public confidence making his deregistration a necessary step in maintaining trust in the system."

"We work closely with the ATO and other government regulators to ensure we achieve the best outcomes for all registered tax practitioners and the Australian community as a whole. We have adopted a whole-of-government approach to support strategies to identify shared risks and build greater fraud detection and prevention measures. Acting against tax practitioners who are involved in fraud promotes a capable, trusted and well-regulated tax profession."

Peter de Cure AM, Chair, Tax Practitioners Board

Wider Context

This case sits alongside a pattern of ATO scrutiny of the PBCC's financial ecosystem. The ATO raided the Sydney Olympic Park premises of UBT — the PBCC's central business support organisation — in March 2024. In the months that followed, eight directors of GAP Global Pty Ltd (the PBCC's de facto executive board) resigned from the public company register. Bruce Hales himself was a registered Tax Practitioner until 2024, when that status was removed. The relationship between the PBCC's accounting professionals and their regulatory obligations is, on the evidence, a live area of concern for Australian tax authorities.

It remains unclear whether the ATO will take further action beyond the TPB's deregistration. Brethren Exposed has not received a response from Mr Gage to requests for comment.

Note: The TPB findings against William Gage are a matter of public record, published by the Tax Practitioners Board. The characterisation of The Benevolent Relief Fund as PBCC-linked is based on publicly available information. This article does not allege involvement by any party other than Mr Gage in the conduct described. Originally published by Brethren Exposed, July 2025.