155 The only transaction in respect of which the practitioner made mistakes, forgot to make entries, was distracted or held a belief that entries were made when they were not, related to his personal dealings the payment of stamp duty in regard to the land purchase. Generally, we find that he was evasive and sometimes argumentative in his evidence on this point. However, it was the improbability of his entire version of events which drove us inexorably to the conclusion that his evidence could not be accepted. We were particularly unimpressed in relation to his inability to explain his admitted failures to attend to important entries which he failed to make at numerous stages from December 2008 to 8 May 2009. His evidence that he forgot to pay the stamp duty amount into the trust account in December 2008, that he forgot to pay the stamp duty when due on 15 January 2009, that he forgot to pay after 9 March 2009 when pursued relentlessly by the OSR, that he overlooked attending to payment between 6 and 10 April, that he failed to attend to documenting the withdrawal in Filepro, having no explanation for that, and that after 10 April, he forgot (or mistakenly believed that he had) transferred money into the trust account to replenish the withdrawal, and that after being alerted by Mr McNeill to the problem, he intended to pay the money into the trust account and panicked and flew, instead, to a birthday party in Melbourne, in its cumulative effect, totally beggars belief. We find that it is inconceivable that after being reminded repeatedly by the OSR to the point of being threatened with proceedings to make payment of the stamp duty, and later being alerted by Mr McNeill to the errors and oversights, he would not have immediately attended not only to the payment but to all the required entries with meticulous attention.