These Terms and Conditions (T&Cs) are to be read in conjunction with our engagement letter with you. They apply to all services that we perform for you that are described in our engagement letter. Together, our engagement letter and these are called "this Agreement". If the two documents are inconsistent, the terms in the engagement letter overrule these T&Cs. This agreement constitutes the entire agreement between us with respect to our work under this agreement and supersedes all prior agreements, proposals, oral and written representations and negotiations.
1. Events Required to be Disclosed
In accordance with the Tax Agent Services (Code of Professional Conduct) Determination 2024 (the Determination), we advise that there are no events which have occurred within the last 5 years which require disclosure.
2. Tax Practitioners Board (TPB) Register and Complaints Process
The TPB maintains a register of tax agents and BAS agents (tax practitioners) and this register can be accesssed and searched at https://myprofile.tpb.gov.au/public-register/. The TPB's register confirms that we are registered tax practitioners with no conditions imposed on our registration.
All complaints should be raised with us at first instance with the view that your concerns can be resolved amicably between us. In the event that your concerns cannot be satisfactorily resolved, you may wish to raise a complaint with the Institute of Public Accountants (IPA) and/ or the TPB:
- IPA's complaints process can be accessed at
https://www.publicaccountants.org.au/about/complaint-investigation/complaints-about-an-ipa-member
- The TPB's complaints process can be accessed at
https://www.tpb.gov.au/complaints
3. Objective and Scope of the Engagement
We will provide tax services to you as described in our engagement letter.
You have given us authority to use the Australian Taxation Office (ATO)'s online portal for tax agents for the purpose of managing and meeting your taxation obligations.
Please be aware that we will not conduct and audit or review as a service to be performed for you and accordingly, no assurance will be expressed. Unless specified in our engagement letter as a service performed for you, our engagement cannot be relied upon to disclose irregularities including fraud, other illegal acts, and error that may occur. However, we will inform you of such matters if they come to our attention.
We will perform the services agreed in accordance with professional and ethical standards including APES 220 Taxation Services. These standards require that, in undertaking this engagement, we comply with relevant ethical requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) and the Tax Agents Services Act 2009.
Independence and conflicts of Interest
We have procedures in place to periodically assess our independence assigned to our engagement. We will notify you in a timely manner should we become aware of any conflict of interest or independence issues.
If during the engagement you become aware of any conflict of interest or potential conflict of interest or there is a change of circumstances which may result in a conflict, you must advise us.
Events that may give rise to a conflict of interest or potential conflict of interest include:
- Events affecting you, such as deaths, matrimonial disputes, as well as litigation (threatened or actual).
- Changes to the structure of your business or your business relationships.
- Offering an employment opportunity to a current or former employee of our firm.
Confidentiality
We will conduct this engagement in accordance with professional and ethical standards issued by the Accounting Professional & Ethical Standards Board (APESB). This information acquired from you for our engagement is subject to strict confidentiality requirements and will not be disclosed by us to other parties except as required by law or professional and ethical standards, unless we have your written consent.
We may also need to disclose information relating to a client’s affairs to:
- persons responsible for the governance of an entity to comply with professional standards;
- the relevant parties in order to protect our professional interests in legal proceedings;
- a professional or regulatory body in response to an inquiry or investigation;
- the relevant parties (eg the TPB) to comply with technical and professional standards (including ethical requirements); or
- the Institute of Public Accountants, in relation to a quality review program undertaken by that body (see point 12 - Quality Review below for more information).
NOCLAR obligations
Pursuant to the Reporting of Non-Compliance with Laws and Regulations (NOCLAR) requirements of APES 110, we are required to report any non-compliance with laws and regulations or acts of omission or commission, intentional or unintentional by a client or by those charged with governance , by management or by other individuals working for or under the direction of a client which are contrary to the prevailing laws or regulations.
4. Our Obligation to Comply with the Law
We have a professional duty to act in your best interests. However, our duty to act in your best interests is subject to an overriding obligation to comply with the law, even if that may require us to act in a manner that may be contrary to your directions. For example, we cannot lodge an income tax return that we believe to be false in a material respect. Further, where a statement lodged with the ATO contains a false or misleading statement, the Determination requires us to, in certain circumstances, take particular actions which may include one or more of the following:
- advising you that the statement should be corrected;
- withdrawing from our engagement and professional relationship with you;
- notifying the ATO that we are not reasonably satisfied that our advice to correct the statement was acted upon; or
- taking further action in the public interest.
5. Your Rights and Obligations under the Taxation Laws
Taxpayers have certain rights under taxation laws, including the right to seek a private ruling from the ATO or to appeal or object against a decision made by the Commissioner. Taxpayers also have certain obligations to keep proper records and the obligation to lodge returns by the due date. We must keep you informed of any specific rights and obligations that may arise under the Australian taxation laws. Further, we must keep you informed of our rights, responsibilities and obligations as tax practitioners.
6. Your Responsibilities
It is important to remember you are personally responsible for the information contained in any statutory form, return or schedule. Before documentation is lodged on your behalf, drafts will be forwarded to you for your review and approval. Documentation will be lodged with the relevant department/ authorities by the due date(s), provided all necessary information and documentation is received by the agreed date(s). If you are late in providing information, best efforts will be made to meet lodgment due dates. However, no responsibility will be accepted for any late lodgment penalties incurred.
Your disclosure and record-keeping obligations
You are required by law to keep full and accurate records relating to your tax affairs. It is your obligation to provide us with all information that is reasonably expected as necessary to allow us to perform work contemplated under this engagement within a timely manner or as requested. This includes providing accurate and complete responses to questions asked. Inaccurate, incomplete or late information could have a material effect on services provided and/ or conclusions reached.
We need not verify the underlying accuracy of completeness of information from you if it appears reasonable. However, if we believe information is missing, incorrect or misleading, we will need to seek further assurance from you.
The Taxation Administration Act 1953 contains specific provisions that may provide you with "safe harbour" protection from administrative penalties for incorrect or late lodgment of returns. These safe harbour provisions will only be available to you if, among other things, you provide "all relevant taxation information" to us in a timely manner. Accordingly, it is to your advantage that all relevant information is disclosed to us, as any failure by you to provide this information may affect your ability to rely on the safe harbour provisions and will be taken into account in determining your liability to an administrative penalty. It is your responsibility to show that you have brought all matters to our attention if you want to take advantage of this legislative safe harbour.
7. Previous Tax Returns
It is noted that we are not engaged to review the accuracy of previous tax returns lodged by you or another tax practitioner. Where relevant, you have warranted that reliance can be placed on financial statements and other financial records presented by you for this purpose.
8. Engagement Output
We will provide tax and accounting services which may include the preparation and lodgment of tax returns, BAS/IAS, superannuation lodgments, Single Touch Payroll (STP), and agreed bookkeeping services. This engagement may also cover prior-year obligations where applicable. From time to time, we may also provide general tax and business advice in connection with these services.
There is no assumption of responsibility for any reliance on our engagement outputs by any person or entity other than you and those parties indicated in our engagement outputs. The engagement outputs shall not be inferred or used for any purpose other than for which they are specifically prepared. Accordingly, our engagement outputs may include a disclaimer to this effect.
9. Engagement Period
The engagement period commences on the date you acknowledge and confirm acceptance of our terms of engagement and will continue until the completion of the agreed scope of work or until revoked by either party.
10. Professional Fees and Terms of Payment
Our professional fees and payment terms are outlined in your engagement letter. Fees are charged via hourly rates, charged in 10 minute increments.
11. Ownership of Documents
The final documents which we are specifically engaged to prepare, together with any other original documents given to us, shall remain your property. Documents brought into existence by us, including working papers, records of the tax agent services provided, the general ledge and draft documents, remain our property at all times.
Furthermore, if permitted by law, we may retain all documents owned by you until payment of all outstanding fees and disbursements are made in full.
12. Quality Review
As a member of the Institute of Public Accountants (IPA), we are subject to the IPA's Quality Review Program (QRP) mandated by the International Federation of Accountants (IFAC). QRP reviews assess member compliance with the professional and ethical standards and by accepting our engagement you acknowledge that, if requested by the IPA, files relating to this engagement may be made available for QRP review. Unless otherwise advised, you are consenting to your files being part of a QRP review.
13. Professional Standards Scheme
As a member of the IPA, we are part of the IPA Professional Standards Scheme and our liability is limited under Professional Standards Legislation. For more information on the IPA Professional Standards Scheme or Professional Standards Schemes generally, please refer to www.psc.gov.au.
14. Utilising Outsourced Services
As a practice, we generally do not outsource services that involve your personal information. If for any reason, we feel that it is necessary for us to do so in order to meet your engagement requirements, we will notify you, including the entity we intend to outsource to, the geographical location of this entity, and how your data is stored.
Right to Vary Standard Terms and Conditions
These terms and conditions can be varied or amended in writing from time to time without notice. A current copy of these terms and conditions is available on our website.