Terms and Conditions –
Sable International Tax Australia

1. Introduction

These Terms of Engagement govern the professional services provided by Auz Tax, including taxation, accounting, advisory, bookkeeping, ASIC compliance, and related services.

By signing an engagement letter, instructing us to act on your behalf, using our client portal, or otherwise engaging our services, you acknowledge that you have read and agree to these Terms of Engagement.

2. Professional Standards

Auz Tax is a Registered Tax Agent and is a member of CPA Australia.

We are required to comply with:

• Tax Agent Services Act 2009 (Cth);
• Tax Agent Services (Code of Professional Conduct) Determination 2024;
• CPA Australia professional and ethical requirements;
• Applicable Australian taxation, corporations and privacy laws; and
• Other professional and regulatory obligations applying to our services.

We will act honestly, with integrity, objectivity, professional competence and due care.

3. Scope of Services

We will provide the services described in your engagement letter or otherwise agreed in writing.

Any services outside the agreed scope may incur additional fees and may require a separate engagement.

4. Your Responsibilities

You are responsible for:

• Providing complete, accurate and timely information;
• Maintaining adequate records;
• Retaining records as required by law;
• Reviewing documents before approving lodgement;
• Advising us of any changes in circumstances relevant to our work; and
• Ensuring information provided to us is truthful and complete.

We are entitled to rely on the accuracy of information supplied by you unless we become aware of information suggesting otherwise.

5. Taxation Advice and Reliance

Our advice is based upon:

• Information supplied by you;
• Current taxation laws and rulings; and
• The facts and circumstances known at the time advice is provided.

Tax laws are subject to change.

Our advice constitutes professional opinion and should not be interpreted as a guarantee of a particular taxation outcome.

Where information provided to us is incomplete, inaccurate or misleading, we accept no responsibility for any resulting loss, penalties, interest or additional taxes.

6. Lodgement and Compliance

Before lodging any return, statement or form on your behalf, we will provide the relevant documentation for your review and approval where required.

You remain responsible for the information contained in any document lodged with a government authority, including the Australian Taxation Office (ATO) and Australian Securities and Investments Commission (ASIC).

7. No Audit Services

Unless specifically engaged in writing, we are not engaged to conduct an audit or assurance engagement.

Accordingly, we do not verify the accuracy or completeness of information provided to us and do not express an audit opinion.

8. Fees and Payment

Our fees are charged in accordance with your engagement letter, fee proposal or other written agreement.

Unless otherwise agreed:

• Invoices are payable within 14 days;
• Additional work outside scope will be separately charged;
• Government charges, ASIC fees and disbursements may be charged in addition to our professional fees.

We reserve the right to suspend services where accounts remain unpaid.

9. Ownership of Documents

Original documents supplied by you remain your property.

Final financial statements, tax returns and reports prepared specifically for you become your property upon payment of all outstanding fees.

Our working papers, methodologies, templates, calculations, internal records and draft documents remain our property at all times.

To the extent permitted by law, we reserve a lien over documents in our possession where fees remain unpaid.

10. Quality Review and Professional Compliance

As a member of CPA Australia and a CPA Australia Public Practice, we are subject to professional standards, practice quality review programs and compliance monitoring conducted by CPA Australia and other regulatory bodies.

From time to time, our files and records may be selected for review as part of these quality assurance, compliance or professional practice review processes.

By engaging our services, you consent to authorised reviewers, auditors or regulatory representatives accessing information contained within our files to the extent necessary to conduct such reviews.

Any person conducting a review is subject to strict confidentiality obligations and may only use information obtained during the review for the purposes of assessing compliance with applicable professional standards, ethical requirements, quality management obligations and regulatory requirements.

We will continue to maintain the confidentiality of your information in accordance with our legal, professional and ethical obligations.

11. Confidentiality

We will keep your information confidential except where:

• Disclosure is authorised by you;
• Disclosure is required by law;
• Disclosure is required by our professional obligations; or
• Disclosure is reasonably necessary to provide our services.

We may use employees, contractors, consultants and specialist advisers in connection with our services. Such parties are subject to confidentiality obligations.

12. Privacy and Overseas Data Storage

To provide our services, we utilise cloud-based software, electronic document management systems and technology providers located in Australia and overseas.

Information may be:

• Stored electronically;
• Processed by approved software providers;
• Accessed by authorised personnel assisting in service delivery;
• Backed up in multiple secure locations; and
• Hosted in jurisdictions outside Australia, including the United Kingdom.

By engaging us, you authorise the storage, processing and transfer of your information where reasonably necessary to provide our services.

13. Third-Party Service Providers

We may engage third-party service providers, including:

• Cloud software providers;
• Information technology providers;
• Outsourced accounting support services;
• Specialist consultants; and
• Professional advisers.

We take reasonable steps to ensure such providers maintain appropriate confidentiality and security standards.

14. Client Verification and AML/CTF

To comply with legal and professional obligations, we may require identity verification and other customer due diligence information.

You agree to provide any information and documentation reasonably requested by us for identity verification, source of funds verification, beneficial ownership verification or other compliance purposes.

Where required by law or regulation, we may refuse or cease providing services if satisfactory verification cannot be obtained.

15. Regulatory Obligations

We are required to comply with Australian laws and professional standards. Accordingly, we may disclose information where required or permitted by law.

We may withdraw from an engagement where continuing to act would breach legal, ethical, regulatory or professional obligations.

16. Limitation of Liability

To the maximum extent permitted by law:

• We are not liable for losses arising from incomplete, inaccurate or misleading information supplied by you;
• We are not liable for delays caused by circumstances beyond our reasonable control;
• We are not liable for indirect, consequential or special losses.

Liability is limited by a scheme approved under professional standards legislation.

17. Professional Indemnity Insurance

We maintain Professional Indemnity Insurance that complies with CPA Australia requirements and applicable legislative requirements.

18. Complaints

If you have a concern regarding our services, please contact your adviser in the first instance. We are committed to resolving complaints promptly and fairly.

If a complaint relates to a Tax Agent Service, you may lodge a complaint with the Tax Practitioners Board.

Further information is available at:

19. Tax Practitioner Disclosures

Information about:

• Registered tax agents;
• Your rights and obligations as a taxpayer;
• Complaints relating to tax agent services; and
• The Tax Practitioners Board register

can be found at:

Any disclosures required under the Tax Agent Services Act 2009 (Cth) will be made in accordance with applicable law.

20. Termination

Either party may terminate an engagement at any time by written notice.

We may terminate immediately where required by law, regulation, ethical obligations or professional standards.

Termination does not affect obligations that arose before termination, including payment of outstanding fees.

21. Continuing Application

These Terms of Engagement apply to all current and future engagements with SAIT unless otherwise agreed in writing.

SITA

Registered Tax Agent | CPA Australia Practice

Website: www.sableinternational.com.au

Email - [email protected]

Sable Tax (Victoria) Pty Ltd

ABN 74 699 318 502

Trading as Sable International Tax Australia.