Terms of Engagement
This letter confirms that you are authorised to and have appointed Anglesey Accounting to act as your Accountant & Tax Agent and authorise us to act on your behalf with the ATO.This engagement is ongoing that starts on the date that you sign this document. The first period for which we will be responsible is the year which is currently not overdue for lodgment. Previous tax years or overdue returns are not included as part of this engagement unless specifically agreed by us.
You understand by engaging Anglesey Accounting to provide taxation services, that:- You are responsible for the accuracy and completeness of the particulars and information provided to us.- Any advice provided by us is only an opinion based on our knowledge of your particular circumstances.- You have obligations under the self-assessment regime to keep full and proper records in order to facilitate the preparation of accurate returns.
The scope of our engagement will include if mutually agreed, but not limited to;- Preparation and lodgment of income tax return(s).- Preparation and lodgment of business activity statement(s) if requested and accepted by us.- Preparation of accompanying financial statements if & when required.- General business and other advice as requested by you and as accepted by us.
Our advice will cover the abovementioned and will not cover any other taxes such as stamp duty, land tax, payroll tax and also investment or financial advice.The scope of our engagement will be limited to the performance of the services listed above.No audit or review services are offered therefore no assurance will be provided.If the scope of our engagement does not meet your requirements or you would like to discuss the scope with us, please don't hesitate to let us know.
Subject to the full terms of our engagement you understand that;Where you make a request for us provide information, advice, prepare a document or any other services, these are all billable activities and will be invoiced the prevailing hourly rate. This includes common requests such responding to Lenders or Mortgage Brokers requests for information.You are responsible for providing information in a timely manner. We not responsible for any missed deadlines due to payment not being made or information not being provided allowing for sufficient time to complete the work as part of the practice’s workload.Payment of invoices is required prior to the lodgement of any documents.
Terms and conditions
1. Who may instruct usYou confirm that you, your spouse/partner and any other person you nominate in writing from time to time (provided we have acknowledged such nomination), are authorised to give us instructions and information on behalf of all persons we are acting for and to receive our advice and documents on their behalf.If we are acting for a business, and we receive conflicting advice, information or instructions from different persons, we may refer the matter to the board of directors, partners or proprietors (as applicable) and act only as requested by them.
2. You and your spouse/partnerWe will advise you and your spouse/partner on the basis that you are a family unit with shared interests. We may deal with either of you and may discuss with either of you the affairs of the other. If you wish to change these arrangements, please let us know.
3. Know your customerWe may be required to verify your identity for the purposes of the anti-money laundering laws. We may request from you such information as we require for these purposes and make searches of appropriate databases.
4. Your responsibilitiesYou must provide us with all information necessary for dealing with your affairs including information which we reasonably request, in sufficient time to enable our services to be completed before any applicable deadline. We will rely on such information being true, correct and complete and will not audit the information. You are responsible for any liability, responsibility for any loss, damage, claim or expense that you may suffer as a result of providing us with inaccurate, incomplete, incorrect out of date or untimely accounting records, particulars or information, and you waive and release us from any and all such liabilityYou authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.You must keep us informed on a timely basis of changes in your circumstances that may affect our services.
5. Taxation Services SpecificallyIn engaging us to provide taxation services, it is important for you to understand that:You are responsible for the accuracy and completeness of the particulars and information provided to us by you.Any advice we provide is only an opinion based on our knowledge of your particular circumstances.You have obligations under the self-assessment regime to keep full and proper records in order to facilitate the preparation of accurate returns.
You must provide all information and documents relevant to the proper performance of the work at the outset of the engagement and during the engagement. This includes promptly advising us of anything that occurs subsequently to render information already provided misleading or incomplete, or advising of any change in your circumstances relevant to the work.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 which may give rise to a conflict of interest or potential conflicts during the engagement include events affecting you, such as deaths, matrimonial disputes as well as litigation (threatened or actual) or changes in the nature or structure of your business or your business relationships.There are provisions in the Taxation Administration Act 1953 that provide you (as from 1 March, 2010) with “safe harbours” from administrative penalties for incorrect or late lodgment of returns if, among other things, you give us “all relevant taxation information” in a timely manner. This means that it is to your advantage to give us all information necessary for us to do the work.
While the work is within our knowledge and skills, any changes to the work may necessitate making new arrangements with you.
You must provide all information and documentation which we should take into account in applying the taxation laws. Any failure by you to provide all such information and documentation, both voluntarily and in answer to our questions, may affect your ability to access the safe harbour provisions and will be taken into account when assessing our obligations under the law.
Our obligations under this principle are also limited to the extent of any disclosure by us in this letter of specific specialties, skills, or lack thereof, or other limitations.
You are required by law to keep full and accurate records relating to your tax affairs.
6. Qualifications on our servicesTo the extent our services involve the performance of services established by law, nothing in the engagement letter or these terms reduce our obligations under such law. You must not act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid.Our services are limited exclusively to those you have engaged us to perform. Unless otherwise specified in the engagement letter, our services cannot be relied upon to disclose irregularities and errors, including fraud and other illegal acts, in your affairs. Neither an audit nor a review will be conducted and, accordingly, no assurance will be expressed.Where our engagement is recurring, we may amend our engagement letter and these terms where we consider it is necessary or appropriate to do so. If you do not accept such amendments, you must notify us promptly in which case you may terminate our engagement in accordance with the termination clause below and those amendments will not apply prior to such termination.
7. Reliance on adviceAdvice given verbally is not intended to be relied upon unless confirmed in writing. If we provide verbal advice (for example during a meeting or telephone conversation) that you wish to rely on, you must ask us to confirm the advice in writing.
8. Investment and financial advisory advice We will not provide you with investment or financial advice regulated under the Corporations Act 2001 (Cth)
9. Professional obligationsWe will comply with the professional and ethical standards of the Accounting Professional and Ethical Standards Board, available at apesb.org.au. This includes APES 110 Code of Ethics for Professional Accountants (including Independence Standards), which among other things contains provisions that apply if we become aware of any actual or potential ‘non-compliance with governing laws or regulations’ (NOCLAR). Where any such non-compliance poses substantial harm (such as serious adverse consequences to investors, creditors, employees, auditor, group auditor or the public), we may be required to disclose the matter to an appropriate authority.
10. Conflicts of interestWe will inform you if we become aware of any conflict of interest in our relationship with you (including between the various persons this engagement letter covers) or in our relationship with you and another client. Where conflicts are identified which cannot be managed in a way that protects your interests then we will be unable to provide further services to some or all of the persons to whom this engagement applies. If this arises, we will inform you promptly.We may act for other clients whose interests are not the same as or are adverse to yours, subject to the obligations of conflicts of interest and confidentiality referred to above.
11. Fees and payment Our fees will be charged based on the expected amount of time and the level of staff required to complete the requested service. If requested, an estimate of fees will be provided for the service requested, however as you may appreciate, it is difficult to predict our costs for this matter given that our estimates depend on the nature and complexity of the matter and any taxation issues that arise. If we become aware that the above estimates will change beyond one hours work, or your instructions or other circumstances change, we will discuss these matters with you.Where you make a request for us to undertake work without requesting an estimate, the hourly fee will be applied. Taxation advice or other services such as corresponding with Lenders provided during the year will be invoiced separately using the hourly rate.Ad hoc taxation advice and other services provided during the year by phone or email will be invoiced at the current hourly rate in 15 minute increments. The current hourly rate is $330+GST per hour (01/07/2025).All rates and fees are subject to an annual review and will be increased by up to 10% per annum.Invoice payment is required prior to lodgment of any documents and payment terms of invoices are net 14 days.A deposit or upfront payment may be requested for new clients with multiple year engagements or have ATO debts.There is an additional $20 administration fee where clients chose to use the fee from refund service.We may provide a fixed fee for the provision of specific services. If it becomes apparent to us, due to unforeseen circumstances, that a fixed fee is inadequate, we may notify you of a revised figure and seek your agreement to it.Any disbursements and expenses we incur in the course of performing our services will be added to our invoices where appropriate.Unless otherwise agreed to the contrary, our fees do not include the costs of any counsel, or other professionals or third parties engaged with your approval.We will suspend our services where invoices remain outstanding beyond the stated payment terms.We may also cease to act for you on giving written notice if payment of any fees is unduly delayed. We intend to exercise these rights only where it is fair and reasonable to do so.
12. Client moniesWe maintain a trust account for dealing with client monies on their behalf. We can only accept money into our trust account on your behalf if you have provided us with a written trust account authority letter which details the authority given to us in relation to that trust money.
13. ConfidentialityWe will take all reasonable steps to keep your information confidential, except where: • we need to disclose your information to our service providers (including auditors of client monies if applicable) or regulatory bodies in performing the services, our professional advisers or insurers or as part of an external peer review from time to time. Our files may also be subject to review as part of the quality review program of Chartered Accountants Australia and New Zealand. By accepting this engagement you acknowledge that, if requested, our files relating to this engagement will be made available under this program. We will take reasonable steps to ensure any such recipient (other than a regulatory body) keeps such information confidential on the same basis; • we are required by law, regulation, a court of competent authority, or those professional obligations referred to in section 8 above, to disclose the information; • we provide limited information (but only to the extent reasonably necessary) to potential purchasers (or their professional advisors) of our practice but we will take reasonable steps to ensure that any such recipient keeps the disclosed information confidential; • you give us permission to disclose the information. • It is required by lawWe may retain your information during and after our engagement to comply with our legal requirements or as part of our regular IT back-up and archiving practices. We will continue to hold such information confidentially.
14. PrivacyYou must make all necessary notifications and obtain any necessary consents for us to process personal information you provide to us. We collect and use that personal information for the purposes of providing the services described in the engagement letter to you and we will comply with the Privacy Act 1988 (Cth) when processing that personal information. Our privacy policy provides further details of our privacy practices.
15. Ownership of materialsWe own the copyright and all other intellectual property rights in everything we create in connection with this engagement. Unless we agree otherwise, anything we create in connection with this agreement may be used by you only for the purpose for which you have engaged us.
16. Limitation of liabilityOur liability is limited by a scheme approved under Professional Standards Legislation. You agree not to bring any claim against any of our principals, partners, directors, shareholders or employees in their personal capacity.To the maximum extent permitted by law, we are not liable to you for:• indirect, special or consequential losses or damages of any kind; or• liability arising due to the acts or omissions of any other person or circumstances outside our reasonable control, or your breach of these terms.
17. Limitation of third party rightsOur advice and information is for your sole use, and we accept no responsibility to any third party.
18. TerminationThis engagement is ongoing, but it can be terminated by either party at any time or superseded by an updated signed agreement. This agreement may be automatically terminated if you do not pay your invoices on time, provide information for lodgment of a financial year’s tax return by the ATO lodgment due date for that financial year unless prior arrangements have been made, where a conflict of interest has arisen, you fail to cooperate with us or we have reason to believe that you have provided us or any other person with misleading or factually inaccurate information, in which case we may terminate this agreement immediately. Termination will not affect any accrued rights.In addition to our other rights, upon termination you will be required to pay our charges for work done, and for any expenses incurred up to the date of termination together with our reasonable costs and expenses incurred in connection with the early termination of this engagement.
19. CommunicationYou must advise of any changes to your contact details. We may send any communications to the last contact details you have provided. Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments. There is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties in any form of communication, whether electronic, postal or otherwise. We are not responsible for any such matters beyond our control.
20. Applicable LawOur engagement is governed by South Australian law. The courts sitting in that State will have non-exclusive jurisdiction in relation to any dispute between us.
21. InterpretationIf any provision of the engagement letter or these terms is void, that provision will be severed and the remainder will continue to apply. If there is any conflict between the engagement letter and these terms, these terms prevail.
22. Disputes and complaintsIf you have any concerns about our costs or services, please speak to the person responsible for this engagement, who is identified in our engagement letter. To resolve your concerns we have policies and procedures in place to deal appropriately with complaints and will use best endeavours to resolve a complaint or dispute to the mutual satisfaction of the parties involved. We may require you to detail your complaint in writing to allow us to fully investigate any concerns that you raise.Where your complaint concerns a tax agent service or BAS agent service that we have provided, you also have the right to make a complaint to the Tax Practitioners Board in accordance with their complaints process described here https://www.tpb.gov.au/complaints.
23. Third party responsibilitiesWe may utilise outsourced service providers and cloud computing service providers, including:• other third parties from time to time and as separately notified to you.To perform the services, we may provide these third parties with access to your data to the extent this is required to perform the services.Your data will be stored in servers physically located in Australia (unless otherwise specified) and in accordance with the security practices of the third party service provider and our Privacy Policy.
24. Consumer Data RightsYou may consent for an Accredited Data Recipient under the Consumer Data Right (CDR) to disclose your CDR data to us. You may nominate us as your Trusted Adviser for this purpose. As your Trusted Adviser, we will only access the data necessary to provide the services in this engagement letter.
25. Register of Tax Agents and BAS Agents available for you to searchThe Tax Practitioners Board (TPB) maintains a register with details of registered, suspended and deregistered tax and BAS agents. This register is available to the public to search at https://www.tpb.gov.au/public-register.We are obliged to advise clients of certain events which may influence your decision to engage us as your tax agent. There are no current issues about which are obliged to advise you.We are also obliged to advise you whether there are any conditions attached to our registration. There are no current conditions attached to our registration.
26. Your rights under Taxation Laws (including Tax Agent Services Act and the Tax Agent Services (Code of Professional Conduct))Please refer to the attached fact sheet published by the Tax Practitioners Board (TPB) summarising your obligations to the ATO, and your tax practitioner’s obligations to you, the TPB and ATO.The fact sheet is here: https://www.tpb.gov.au/sites/default/files/2024-10/Information%20for%20clients%20factsheet.pdf.
You understand by engaging Anglesey Accounting to provide taxation services, that:- You are responsible for the accuracy and completeness of the particulars and information provided to us.- Any advice provided by us is only an opinion based on our knowledge of your particular circumstances.- You have obligations under the self-assessment regime to keep full and proper records in order to facilitate the preparation of accurate returns.
The scope of our engagement will include if mutually agreed, but not limited to;- Preparation and lodgment of income tax return(s).- Preparation and lodgment of business activity statement(s) if requested and accepted by us.- Preparation of accompanying financial statements if & when required.- General business and other advice as requested by you and as accepted by us.
Our advice will cover the abovementioned and will not cover any other taxes such as stamp duty, land tax, payroll tax and also investment or financial advice.The scope of our engagement will be limited to the performance of the services listed above.No audit or review services are offered therefore no assurance will be provided.If the scope of our engagement does not meet your requirements or you would like to discuss the scope with us, please don't hesitate to let us know.
Subject to the full terms of our engagement you understand that;Where you make a request for us provide information, advice, prepare a document or any other services, these are all billable activities and will be invoiced the prevailing hourly rate. This includes common requests such responding to Lenders or Mortgage Brokers requests for information.You are responsible for providing information in a timely manner. We not responsible for any missed deadlines due to payment not being made or information not being provided allowing for sufficient time to complete the work as part of the practice’s workload.Payment of invoices is required prior to the lodgement of any documents.
Terms and conditions
1. Who may instruct usYou confirm that you, your spouse/partner and any other person you nominate in writing from time to time (provided we have acknowledged such nomination), are authorised to give us instructions and information on behalf of all persons we are acting for and to receive our advice and documents on their behalf.If we are acting for a business, and we receive conflicting advice, information or instructions from different persons, we may refer the matter to the board of directors, partners or proprietors (as applicable) and act only as requested by them.
2. You and your spouse/partnerWe will advise you and your spouse/partner on the basis that you are a family unit with shared interests. We may deal with either of you and may discuss with either of you the affairs of the other. If you wish to change these arrangements, please let us know.
3. Know your customerWe may be required to verify your identity for the purposes of the anti-money laundering laws. We may request from you such information as we require for these purposes and make searches of appropriate databases.
4. Your responsibilitiesYou must provide us with all information necessary for dealing with your affairs including information which we reasonably request, in sufficient time to enable our services to be completed before any applicable deadline. We will rely on such information being true, correct and complete and will not audit the information. You are responsible for any liability, responsibility for any loss, damage, claim or expense that you may suffer as a result of providing us with inaccurate, incomplete, incorrect out of date or untimely accounting records, particulars or information, and you waive and release us from any and all such liabilityYou authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.You must keep us informed on a timely basis of changes in your circumstances that may affect our services.
5. Taxation Services SpecificallyIn engaging us to provide taxation services, it is important for you to understand that:You are responsible for the accuracy and completeness of the particulars and information provided to us by you.Any advice we provide is only an opinion based on our knowledge of your particular circumstances.You have obligations under the self-assessment regime to keep full and proper records in order to facilitate the preparation of accurate returns.
You must provide all information and documents relevant to the proper performance of the work at the outset of the engagement and during the engagement. This includes promptly advising us of anything that occurs subsequently to render information already provided misleading or incomplete, or advising of any change in your circumstances relevant to the work.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 which may give rise to a conflict of interest or potential conflicts during the engagement include events affecting you, such as deaths, matrimonial disputes as well as litigation (threatened or actual) or changes in the nature or structure of your business or your business relationships.There are provisions in the Taxation Administration Act 1953 that provide you (as from 1 March, 2010) with “safe harbours” from administrative penalties for incorrect or late lodgment of returns if, among other things, you give us “all relevant taxation information” in a timely manner. This means that it is to your advantage to give us all information necessary for us to do the work.
While the work is within our knowledge and skills, any changes to the work may necessitate making new arrangements with you.
You must provide all information and documentation which we should take into account in applying the taxation laws. Any failure by you to provide all such information and documentation, both voluntarily and in answer to our questions, may affect your ability to access the safe harbour provisions and will be taken into account when assessing our obligations under the law.
Our obligations under this principle are also limited to the extent of any disclosure by us in this letter of specific specialties, skills, or lack thereof, or other limitations.
You are required by law to keep full and accurate records relating to your tax affairs.
6. Qualifications on our servicesTo the extent our services involve the performance of services established by law, nothing in the engagement letter or these terms reduce our obligations under such law. You must not act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid.Our services are limited exclusively to those you have engaged us to perform. Unless otherwise specified in the engagement letter, our services cannot be relied upon to disclose irregularities and errors, including fraud and other illegal acts, in your affairs. Neither an audit nor a review will be conducted and, accordingly, no assurance will be expressed.Where our engagement is recurring, we may amend our engagement letter and these terms where we consider it is necessary or appropriate to do so. If you do not accept such amendments, you must notify us promptly in which case you may terminate our engagement in accordance with the termination clause below and those amendments will not apply prior to such termination.
7. Reliance on adviceAdvice given verbally is not intended to be relied upon unless confirmed in writing. If we provide verbal advice (for example during a meeting or telephone conversation) that you wish to rely on, you must ask us to confirm the advice in writing.
8. Investment and financial advisory advice We will not provide you with investment or financial advice regulated under the Corporations Act 2001 (Cth)
9. Professional obligationsWe will comply with the professional and ethical standards of the Accounting Professional and Ethical Standards Board, available at apesb.org.au. This includes APES 110 Code of Ethics for Professional Accountants (including Independence Standards), which among other things contains provisions that apply if we become aware of any actual or potential ‘non-compliance with governing laws or regulations’ (NOCLAR). Where any such non-compliance poses substantial harm (such as serious adverse consequences to investors, creditors, employees, auditor, group auditor or the public), we may be required to disclose the matter to an appropriate authority.
10. Conflicts of interestWe will inform you if we become aware of any conflict of interest in our relationship with you (including between the various persons this engagement letter covers) or in our relationship with you and another client. Where conflicts are identified which cannot be managed in a way that protects your interests then we will be unable to provide further services to some or all of the persons to whom this engagement applies. If this arises, we will inform you promptly.We may act for other clients whose interests are not the same as or are adverse to yours, subject to the obligations of conflicts of interest and confidentiality referred to above.
11. Fees and payment Our fees will be charged based on the expected amount of time and the level of staff required to complete the requested service. If requested, an estimate of fees will be provided for the service requested, however as you may appreciate, it is difficult to predict our costs for this matter given that our estimates depend on the nature and complexity of the matter and any taxation issues that arise. If we become aware that the above estimates will change beyond one hours work, or your instructions or other circumstances change, we will discuss these matters with you.Where you make a request for us to undertake work without requesting an estimate, the hourly fee will be applied. Taxation advice or other services such as corresponding with Lenders provided during the year will be invoiced separately using the hourly rate.Ad hoc taxation advice and other services provided during the year by phone or email will be invoiced at the current hourly rate in 15 minute increments. The current hourly rate is $330+GST per hour (01/07/2025).All rates and fees are subject to an annual review and will be increased by up to 10% per annum.Invoice payment is required prior to lodgment of any documents and payment terms of invoices are net 14 days.A deposit or upfront payment may be requested for new clients with multiple year engagements or have ATO debts.There is an additional $20 administration fee where clients chose to use the fee from refund service.We may provide a fixed fee for the provision of specific services. If it becomes apparent to us, due to unforeseen circumstances, that a fixed fee is inadequate, we may notify you of a revised figure and seek your agreement to it.Any disbursements and expenses we incur in the course of performing our services will be added to our invoices where appropriate.Unless otherwise agreed to the contrary, our fees do not include the costs of any counsel, or other professionals or third parties engaged with your approval.We will suspend our services where invoices remain outstanding beyond the stated payment terms.We may also cease to act for you on giving written notice if payment of any fees is unduly delayed. We intend to exercise these rights only where it is fair and reasonable to do so.
12. Client moniesWe maintain a trust account for dealing with client monies on their behalf. We can only accept money into our trust account on your behalf if you have provided us with a written trust account authority letter which details the authority given to us in relation to that trust money.
13. ConfidentialityWe will take all reasonable steps to keep your information confidential, except where: • we need to disclose your information to our service providers (including auditors of client monies if applicable) or regulatory bodies in performing the services, our professional advisers or insurers or as part of an external peer review from time to time. Our files may also be subject to review as part of the quality review program of Chartered Accountants Australia and New Zealand. By accepting this engagement you acknowledge that, if requested, our files relating to this engagement will be made available under this program. We will take reasonable steps to ensure any such recipient (other than a regulatory body) keeps such information confidential on the same basis; • we are required by law, regulation, a court of competent authority, or those professional obligations referred to in section 8 above, to disclose the information; • we provide limited information (but only to the extent reasonably necessary) to potential purchasers (or their professional advisors) of our practice but we will take reasonable steps to ensure that any such recipient keeps the disclosed information confidential; • you give us permission to disclose the information. • It is required by lawWe may retain your information during and after our engagement to comply with our legal requirements or as part of our regular IT back-up and archiving practices. We will continue to hold such information confidentially.
14. PrivacyYou must make all necessary notifications and obtain any necessary consents for us to process personal information you provide to us. We collect and use that personal information for the purposes of providing the services described in the engagement letter to you and we will comply with the Privacy Act 1988 (Cth) when processing that personal information. Our privacy policy provides further details of our privacy practices.
15. Ownership of materialsWe own the copyright and all other intellectual property rights in everything we create in connection with this engagement. Unless we agree otherwise, anything we create in connection with this agreement may be used by you only for the purpose for which you have engaged us.
16. Limitation of liabilityOur liability is limited by a scheme approved under Professional Standards Legislation. You agree not to bring any claim against any of our principals, partners, directors, shareholders or employees in their personal capacity.To the maximum extent permitted by law, we are not liable to you for:• indirect, special or consequential losses or damages of any kind; or• liability arising due to the acts or omissions of any other person or circumstances outside our reasonable control, or your breach of these terms.
17. Limitation of third party rightsOur advice and information is for your sole use, and we accept no responsibility to any third party.
18. TerminationThis engagement is ongoing, but it can be terminated by either party at any time or superseded by an updated signed agreement. This agreement may be automatically terminated if you do not pay your invoices on time, provide information for lodgment of a financial year’s tax return by the ATO lodgment due date for that financial year unless prior arrangements have been made, where a conflict of interest has arisen, you fail to cooperate with us or we have reason to believe that you have provided us or any other person with misleading or factually inaccurate information, in which case we may terminate this agreement immediately. Termination will not affect any accrued rights.In addition to our other rights, upon termination you will be required to pay our charges for work done, and for any expenses incurred up to the date of termination together with our reasonable costs and expenses incurred in connection with the early termination of this engagement.
19. CommunicationYou must advise of any changes to your contact details. We may send any communications to the last contact details you have provided. Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments. There is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties in any form of communication, whether electronic, postal or otherwise. We are not responsible for any such matters beyond our control.
20. Applicable LawOur engagement is governed by South Australian law. The courts sitting in that State will have non-exclusive jurisdiction in relation to any dispute between us.
21. InterpretationIf any provision of the engagement letter or these terms is void, that provision will be severed and the remainder will continue to apply. If there is any conflict between the engagement letter and these terms, these terms prevail.
22. Disputes and complaintsIf you have any concerns about our costs or services, please speak to the person responsible for this engagement, who is identified in our engagement letter. To resolve your concerns we have policies and procedures in place to deal appropriately with complaints and will use best endeavours to resolve a complaint or dispute to the mutual satisfaction of the parties involved. We may require you to detail your complaint in writing to allow us to fully investigate any concerns that you raise.Where your complaint concerns a tax agent service or BAS agent service that we have provided, you also have the right to make a complaint to the Tax Practitioners Board in accordance with their complaints process described here https://www.tpb.gov.au/complaints.
23. Third party responsibilitiesWe may utilise outsourced service providers and cloud computing service providers, including:• other third parties from time to time and as separately notified to you.To perform the services, we may provide these third parties with access to your data to the extent this is required to perform the services.Your data will be stored in servers physically located in Australia (unless otherwise specified) and in accordance with the security practices of the third party service provider and our Privacy Policy.
24. Consumer Data RightsYou may consent for an Accredited Data Recipient under the Consumer Data Right (CDR) to disclose your CDR data to us. You may nominate us as your Trusted Adviser for this purpose. As your Trusted Adviser, we will only access the data necessary to provide the services in this engagement letter.
25. Register of Tax Agents and BAS Agents available for you to searchThe Tax Practitioners Board (TPB) maintains a register with details of registered, suspended and deregistered tax and BAS agents. This register is available to the public to search at https://www.tpb.gov.au/public-register.We are obliged to advise clients of certain events which may influence your decision to engage us as your tax agent. There are no current issues about which are obliged to advise you.We are also obliged to advise you whether there are any conditions attached to our registration. There are no current conditions attached to our registration.
26. Your rights under Taxation Laws (including Tax Agent Services Act and the Tax Agent Services (Code of Professional Conduct))Please refer to the attached fact sheet published by the Tax Practitioners Board (TPB) summarising your obligations to the ATO, and your tax practitioner’s obligations to you, the TPB and ATO.The fact sheet is here: https://www.tpb.gov.au/sites/default/files/2024-10/Information%20for%20clients%20factsheet.pdf.