TERMS & CONDITIONS

What we will do:

• Check your Proof of Identity to make sure that you are who you say you are.  This may be digital or in person.
• We will prepare your Income Tax Returns based on the information you provide to us, as well as information available to us on the ATO Prefill report at the time of download.
• We will lodge your Income Tax Return with the Australian Taxation Office in time to satisfy regulatory requirements provided you give us your information in sufficient time.
• We will liaise and communicate with the Australian Taxation Office as necessary on your behalf as your Tax Agent, in relation to your tax return.

What we will NOT do:

• We will not audit your data and therefore will not be able to form any opinion of their accuracy.
• We will not be looking for irregularities or errors, including fraud and illegal acts. However we will notify you if we suspect something might not be quite right.
• Check all of your ATO setup - there's a lot in the background to go through, so there's an extra charge for that (please request an ATO Check).

Period of engagement:

• The engagement will start as soon as you accept these terms of engagement.
• The engagement will end as soon as your notice of assessment has been issued by the Australian Taxation Office (ATO)

Your responsibilities:

• You are responsible for the completeness and accuracy of all the information you give us.
• You agree to disclose all relevant information to us and arrange reasonable and timely access to relevant individuals and documents to allow us to do our job quickly and efficiently.
• You are ultimately responsible for the resulting Income Tax Returns we prepare on your behalf under this engagement.
• You are responsible for paying our fees within the terms of credit. Please note that tax returns will not be lodged without full payment of the fee or a signed Fee From Refund form is approved.

Our responsibilities:

• We are responsible for keeping any information we get from you confidential.
• Unless we have your consent, we will not disclose this information to any other party unless required by law. However our files may be subjected to quality control review by the CPA Australia of which we are a member. If this occurs we will notify you in advance.
• We are responsible for doing your work in accordance with the professional and ethical standards issued by the Accounting and Ethics Standards Board (APESB).
• We have a duty to act in your best interests. However, we will always comply with the laws.

Information we are required to Disclose to You:

As a Tax Agent our work for you is performed in accordance with the Tax Agent Services Act 2009. Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that we make the following disclosures to you:

1. Matters that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service from 1 July 2022 onward include the following:
   • None Applicable
2. The Tax Practitioner’s Board maintains a register of Tax Agents and BAS Agents. You can access and search this register here: https://www.tpb.gov.au/public-register
3. If you have a complaint about our Tax Agent services, you will need to contact your Accountant in the first instance with details by email. If they are unable to resolve your complaint within 3 business days, please contact Kari O’Brien – Director of Northwest Accountancy by email. Your complaint will be investigated by Kari O’Brien or Jodi Porteous.  We will provide you with email acknowledgement of receipt of you complaint and our understanding of the circumstances. The email will inform you that we will attempt to resolve yur complaint with 14 days and will outline the dispute resolution process. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the Tax Practitioners Board (TPB) using the link listed above. The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, the above link includes details about your review rights and who can further assist you.

Use of Third Parties:

• We may use our sister office in Mundaring or Dongara (Pegasus Professional Accountants) to process your returns. If we do this, we will ensure that your information remains confidential. We will take full responsibility for overseeing the quality of the work done.

Limitation of Liability:

• Our liability under this engagement is limited by a scheme approved under Professional Standards Legislation. Further details are available on request.