Effective as of 1 July 2025

1. Who May Instruct Us

You, and any person you nominate in writing (subject to our acknowledgment), are authorised to provide us with instructions and information and to receive our advice and documentation on behalf of all parties we are engaged to act for.

If you are engaging us on behalf of a business and we receive conflicting instructions or information, we may escalate the matter to the board of directors, partners, or proprietors (as applicable) and will act only on their authorised instructions.

2. Acting for You and Your Partner

Where we are engaged by both you and your spouse/partner, we will treat you as a family unit with aligned interests. We may communicate and share information with either of you unless advised otherwise in writing.

3. Identity Verification

We may be required to verify your identity under anti-money laundering and counter-terrorism financing laws. You agree to provide us with any information reasonably required to meet these obligations.

4. Your Responsibilities

• You are responsible for providing complete and accurate information in a timely manner. We rely on this information and do not independently verify or audit it.
• You authorise us to contact third parties as necessary to obtain information relevant to your affairs.
• You must also inform us promptly of any changes in your circumstances that may impact the services we provide.

5. Scope and Limitations of Services

Our services are limited to those specified in our engagement and do not include audits, reviews, or procedures designed to detect fraud or other irregularities, unless expressly stated.

You should not act on advice provided at an earlier time without confirming that it is still valid.

We may amend these Terms from time to time for recurring engagements. You may terminate our engagement if you do not accept such changes.

6. Reliance on Advice

We will aim to document important advice in writing. Verbal advice should not be relied upon unless confirmed in writing.

As required under APES 220 – Taxation Services:

• You are responsible for the accuracy and completeness of information you provide.
• Our advice is based on the information you disclose and your specific circumstances.
• You are required under self-assessment tax laws to maintain full and accurate records.

7. Financial Advice

We do not provide financial or investment advice regulated under the Corporations Act 2001 (Cth), unless specifically agreed in writing and accompanied by a valid Australian Financial Services Licence (AFSL).

8. Professional Obligations

We adhere to the professional and ethical standards of the Accounting Professional and Ethical Standards Board (APESB), including the APES 110 Code of Ethics. This may require us to report certain matters of non-compliance with laws or regulations (NOCLAR) to appropriate authorities where serious harm is involved.

9. Conflicts of Interest

We take all reasonable steps to identify and manage potential, perceived, or actual conflicts of interest. If one arises, we will inform you and propose appropriate actions, including safeguards or withdrawal from the engagement, if necessary.

We may act for other clients in your industry, but your confidential information will not be shared.

10. Fees and Payment

• Fees are set out in our engagement and are based on factors such as skill, complexity, and risk. Fixed fees may be revised due to unforeseen circumstances.
• We may invoice monthly, quarterly, or otherwise as agreed. Payment is due within 14 days.
• We reserve the right to charge interest on late payments (4%) and to suspend or cease work for non-payment.
• You are responsible for payment, regardless of any insurance or third-party contribution.
• Disbursements and GST are payable in addition to professional fees.

11. Lien

We may retain your documents and records until all outstanding fees and disbursements are paid, as permitted under applicable laws and professional regulations.

12. Confidentiality

We take reasonable steps to maintain confidentiality. Information may be disclosed to:

• Our service providers, professional advisers, or insurers;
• Regulatory bodies or where required by law;
• Peer reviewers or quality reviewers (e.g. CA ANZ);
• Potential business acquirers (under confidentiality obligations);
• For training, benchmarking, or research (in anonymised form unless otherwise agreed).

We may retain your data for compliance and archival purposes and may list you as a client for promotional purposes unless you request otherwise.

13. Privacy

You are responsible for ensuring all personal information provided to us is collected and disclosed lawfully. We manage your personal information in accordance with the Privacy Act 1988 (Cth) and our Privacy Policy.

14. Intellectual Property

We retain ownership of all intellectual property created in connection with our services. You are granted a licence to use any outputs for their intended purpose only.

Working papers remain our property and are retained per our regulatory obligations.

15. Limitation of Liability

Our liability is limited under a professional standards scheme, where applicable.

You agree not to pursue claims against our directors, employees, or shareholders personally.

We are not liable for:

• Indirect, consequential, or special losses; or
• Losses arising from events beyond our reasonable control or your breach of these terms.

16. Third Party Reliance

Our advice is intended solely for you and may not be relied on by third parties unless expressly agreed in writing.

17. Termination

You or we may terminate the engagement by giving 30 days’ written notice. Immediate termination may occur where a conflict arises, there is non-cooperation, or misleading information has been provided. Termination does not affect accrued rights.

18. Communication

You are responsible for providing updated contact details.

We may communicate by email or other electronic means. While we take precautions, we are not liable for risks inherent in electronic communications (e.g. interception or delays).

You may subscribe to receive updates and promotional materials. You can unsubscribe at any time.

19. Governing Law

These terms are governed by the laws of New South Wales, Australia. The courts of NSW have non-exclusive jurisdiction over disputes.

20. Interpretation

If any provision of these terms is invalid or unenforceable, it will be severed, and the remainder will remain in effect. In the event of any conflict between these terms and our engagement letter, these terms prevail.

21. Complaints and Disputes

If you are dissatisfied with our services or fees, please raise your concern with the engagement lead. We are committed to resolving disputes professionally and promptly.

For complaints about tax agent services, you may also contact the Tax Practitioners Board: www.tpb.gov.au/complaints

22. Third Party Services

We may engage third-party or offshore service providers. Oversight of all work is maintained by a Director of our Australian entity, ensuring quality, integrity, and service standards are upheld. Third parties may access your data as required to perform their duties.

Unless otherwise stated, data is stored on servers located in Australia, and managed in accordance with our Privacy Policy.

23. Consumer Data Rights (CDR)

Where applicable, you may nominate us as a Trusted Adviser under the Consumer Data Right (CDR) framework. We will only access data necessary to provide the agreed services.

24. Registered Tax/BAS Agents

You can verify our registration status via the Tax Practitioners Board public register: www.tpb.gov.au/public-register

There are no current conditions or issues affecting our registration.

25. Your Rights Under Tax Law

For a summary of your rights and obligations under taxation laws, including your relationship with tax practitioners, please refer to this factsheet from the Tax Practitioners Board:

View Fact Sheet