Breaking — 19 March 2024
Australian Tax Office Unannounced Raid
ATO investigators searched the "Precinct" — the Sydney Olympic Park address of UBT, OneSchool Global, the Rapid Relief Team, Campus & Co, CoShield Global and Vision Accelerator Pty Ltd. Documents, computers, phones and other material were seized. The ATO declined to comment, saying it could not discuss details of any individual's or entity's tax affairs. Businesses in Goulburn, Sydney, whose owners run the Rapid Relief Team, were also raided.

The Australian Tax Office embarked on an unannounced raid on the global epicentre of the Exclusive Plymouth Brethren on Tuesday 19 March 2024. The ATO was searching for evidence of misuse of funds by wealthy Brethren individuals. The raid was conducted at the Sydney Olympic Park "Precinct" — the address shared by six of the most significant organisations in the PBCC ecosystem.

What Was Raided — The Sydney Precinct

🇦🇺 Sydney — Organisations Raided
UBT (Universal Business Team)
Central buying group. ~£250m global turnover. Provides buying services, IT, consultancy, training, fleet and accountancy for Brethren member businesses.
OneSchool Global
PBCC worldwide schools network.
Rapid Relief Team
PBCC's public-facing charity. Provides catering at emergency incidents globally.
Campus & Co
Brethren-only retail stores network, formerly 247 stores globally.
CoShield Global
PPE and healthcare supply company with PBCC links.
Vision Accelerator Pty Ltd
Central Brethren investment fund. Invests in Brethren-connected companies.
🇬🇧 Leamington Spa — The UK Parallel
UBT (United Kingdom)
UK arm. ~£100m annual turnover.
OneSchool Global
UK schools operation.
Campus & Co
UK retail stores.
National Assistance Fund
UK PBCC charity.
CoShield Global
UK operations.
Vision Investment Fund LP
UK investment fund — mirrors Vision Accelerator in Australia.

How UBT Operates — The Ecosystem

UBT is the central hub of the PBCC's commercial operation. Ex-members have informed us that Covid contracts won by PBCC companies were co-ordinated through UBT in Sydney. Understanding the structure helps explain why the ATO would target the Precinct as the starting point for an investigation into the wider Brethren ecosystem.

UBT — The Brethren Ecosystem Hub
Universal Business Team (UBT)
Global turnover ~£250m · Provides services to 3,000+ PBCC member businesses
Buying & Procurement
Group buying power for member businesses. Alleged co-ordination of Covid contract bids.
IT & Consultancy
Technology and business consulting services exclusive to Brethren-connected companies.
Accountancy
Financial and tax services. UBT Accountants Australia subsequently closed post-raid.
Education (OneSchool)
Global schools network for Brethren children only. Funded partly through Campus & Co profits.
Investment (Vision Fund)
Invests in Brethren businesses. Has been referred to by the Charity Commission in relation to a conflict of interest.
Charity (RRT)
Rapid Relief Team provides public-facing charitable activity. Also raided separately in Goulburn.

The ATO's Conditions for Unannounced Raids

The significance of the raid format should not be underestimated. The ATO does not conduct unannounced searches as a routine matter.

ATO Official Documentation — Conditions for Unannounced Access
"The ATO conducts access without prior notice raids only in exceptional circumstances including suspected tax evasion, fraud, secrecy or concealment, and where we have a reasonable belief that documents may be disposed of, altered or destroyed."

The phrase "suspected tax evasion, fraud, secrecy or concealment" combined with a reasonable belief that documents may be destroyed represents the ATO's highest threshold for intervention. The choice to conduct an unannounced raid — rather than issue a formal request for documents — indicates the seriousness with which the ATO approached this investigation.

The "Spoil the Egyptians" Doctrine

Understanding the context for the ATO's investigation requires understanding the doctrine under which the PBCC operates commercially.

Bruce Hales — Recorded Preaching, 2002
"The world is there for our using up of it... the world is there to take what we want from it and leave everything we do not want. Spoil the Egyptians as quick and as fast as you can."
Bruce Hales, PBCC Leader — "Spoil the Egyptians" doctrine, 2002

This doctrine — charging the highest possible prices to those outside the fellowship, including governments — sits in direct tension with the PBCC's charitable status and the public benefit requirements attached to it. It also provides context for why £2.6 billion in government Covid contracts, concentrated within a single family, attracted regulatory attention.

"Hales preaches that his flock should 'charge the highest price to the worldly people' — including governments — in a doctrine known as 'Spoiling the Egyptians'."

Brethren Exposed — March 2024

The Vision Foundation — A Conflict of Interest

Prior to the raid, our research into PBCC charities at the Precinct had already identified a potential conflict of interest within the Vision Foundation structure.

Vision Foundation — Potential Conflicts Identified
The auditor of Vision Foundation accounts is Kevin N Dunlop of KDA Group Audits Pty Ltd
Dunlop is simultaneously a trustee of PBCC Services Pty Ltd — another charity based at the same Precinct address
The contact email for the Vision Foundation is the PBCC Services email address — the two entities are not operationally separated
PBCC Services is funded directly via a loan from the Plymouth Brethren Christian Church

An auditor who simultaneously serves as trustee of another charity sharing the same address and email infrastructure raises straightforward questions about independence. These were identified before the ATO raid — they are now, presumably, questions for the ATO too.

What Has Happened Since

Consequences of the Raid — March 2024 to Present
Eight directors of GAP Global Pty Ltd — including Dean Hales, Cameron Hales and Phil McNaughton — resigned from the public company record within 18 months of the raid
UBT Accountants Australia was closed
UBT Accountants New Zealand changed ownership and is now effectively operated by a single sole trader
Campus & Co — 247 global stores — announced closure in July 2025
Bruce Hales lost his status as a registered Tax Practitioner in 2024

Whether these developments are causally connected to the ATO investigation, or reflect a broader strategic restructuring of the PBCC ecosystem in anticipation of greater regulatory scrutiny, cannot be stated with certainty. What is clear is that the period following the March 2024 raid saw significant contraction and structural change across the organisations housed at the raided Precinct address.

Disclaimer: This investigation is based on reporting by The Age, the Sydney Morning Herald, publicly available ATO documentation, ACNC charity records and Brethren Exposed research. It does not allege specific wrongdoing by named individuals beyond what has been established in published reports. Originally published by Brethren Exposed, March 2024. Updated with subsequent developments.