Confidentiality

Any information connected with your business is confidential. I will not disclose it to others unless legally required or with your written consent. As a professional courtesy, I will seek permission before sending information to your accountant. I use Dropbox, Outlook, Xero, TaxDome, XBert and the ATO BAS Agent Portal, and will request your consent before using any new applications.

 

Standards

I aim to provide the highest standard of professional service and I am focused on the concerns of your business. If for any reason you feel you have not received the level of service expected or have an issue to raise, please contact me to discuss how the problem may be resolved.

 

Furthermore, as a Registered BAS Agent, I am subject to the ethical requirements of the Tax Practitioners Board and its Investigations and Disciplinary processes. These requirements cover issues such as Code of Conduct and Ethics, adherence to Bookkeeping Standards, requirements to undertake Continued Professional Education. Should there be an issue regarding the ethical or business practices of myself or my Company, you may refer such matters to the Tax Practitioners Board.

 

Register of Tax Agents and BAS Agents Register

The Tax Practitioners Board maintains a public register of Tax Agents and BAS Agents. The register contains registration details of registered, suspended and deregistered Tax and BAS Agents. The register is available at https://www.tpb.gov.au/public-register . Guidance on how to use the register is available at https://www.tpb.gov.au/help-using-tpb-register .

 

Complaints

I aim to provide the highest standard of professional service and are focused on the concerns of your business. If, for any reason, you feel you have not received the level of service expected or have an issue to raise, please contact me to discuss how the problem may be resolved.

 

Complaints about the BAS services you receive can also be made directly to the Tax Practitioners Board.

The Tax Practitioners Board’s complaints process is explained, and the online form is available at https://www.tpb.gov.au/complaints .

 

Tax Agents Services Act Disclosure Statement

By law, I am required to disclose certain matters to you, which are advised in the attached Disclosure Statement.

 

Access to Business Records

You will provide access to the relevant business records as discussed. It is your responsibility to make all relevant information available to me in a complete and timely manner. This may include:

 

• Ongoing access to the Business Software

• Bank and credit card statements

• Cheque books and bank deposit books or relevant bank transfer information

• Answers to queries as required

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I may request source documents for some items and process transactions based on the information provided by you, which does not necessarily include all source documents. It is also important to state that as a BAS Agent/Bookkeeper, if we are advised in writing by yourself that you have copies of the invoices and the GST is applicable, we will process on the basis that you have the correct records. As a BAS Agent I am unable to enter data without supporting documentation.

 

Responsibility for Bookkeeping Records

It is a requirement that you must hold copies of all relevant documentation in compliance with the ATO standards. Responsibility for the maintenance and accuracy of business records and availability of records rests with you (the client), this includes security of those records and prevention against fraud. It is important to remember that you are personally responsible for the information contained in any statutory return and that you must retain all necessary supporting documentation to substantiate the transactions.

It is a requirement by the ATO that ABNs of suppliers be checked at least once a year to ensure that they are valid.

I advise that the responsibility of backup maintenance of the accounting file and supporting documents rests with you (the client). While I will perform local backups of bookkeeping work for our own records, you should ensure all your business electronic data is backed up securely.

 

Lodgement of Activity Statements

Before lodgement of any necessary documentation on your behalf, I will forward draft documentation to you (client) for approval. I shall endeavour to ensure that documentation is lodged with the relevant departments by the due dates, provided all the information and documentation is received at least 14 days prior to lodgement due date to allow me adequate time for preparation and lodgement of the documentation. I will not be liable for any penalties for failure to lodge the Business Activity Statement on due date of lodgement if documentation has not been provided.

 

Payroll

The client is responsible for all award interpretation. The client is responsible for all payroll information provided to the BAS agent and is to ensure it is true and correct.  The client will sign an authority to lodge form when requesting the BAS agent to submit required Single Touch Payroll information to the Australian Taxation office.

 

Service Limitations

To be clear, our engagement does not extend to the following services:

 

• Preparation of income tax returns;

• Preparation of fringe benefits tax returns;

• Variation of PAYG instalments and FBT instalments that appear on business activity statements;

• Technical advice on matters of income tax or fringe benefits tax law;

• Dealing with the ATO on your behalf on matters relating to tax agent services.

 

For services that lay outside of our scope of engagement, and for any other matters that I advise as being beyond our sphere of expertise, I recommend that you contact your registered tax agent.

 

Bookkeeping Issues That Relate to the Period of Time Prior to Our Engagement

I will not be responsible for the accuracy of information entered prior to the commencement of our engagement. Sometimes, our ability to perform our services will be hindered by the inaccuracy or incompleteness of information prior to the commencement of our engagement. If I identify any such issues, I will discuss these with you. Some common examples being:

 

• Bank accounts, credit cards or loan accounts that have been unreconciled for a period of time;

• Bank accounts, credit cards or loan accounts that harbour erroneous unreconciled deposits and payments;

• Debtor, creditor and inventory subsidiary ledgers that have not been agreed to the general ledger for a period of time;

• Outstanding business activity Statements that require lodgement;

• GST and PAYG control accounts in the general ledger which harbour unexplained opening balances;

• Chart of accounts that have been poorly structured.

 

Ownership of Documents & Accounting Software File

Any documentation engaged to prepare financial reports; Business Activity Statements and any other documents remain the client’s property.  All documents held by me will be released upon final payment of all outstanding invoices. The ownership of the accounting software file remains with the client and upon termination the client is to remove the BAS agent within 24 hours.

 

Working Standards

When working on-site at your premises, it is expected that you will provide a reasonable working environment which includes safety regulated chair, office space and non-smoking area.

 

Cancellation Fee

A cancellation fee may apply for appointments cancelled on the day.

 

Use of Contractors and Cloud Services

I may, from time to time, use the services of third-party contractors to perform some of the services I am engaged to perform for you and your entities. You hereby authorise me to disclose information relating to you and your entities’ affairs to all such third-party contractors, as I may choose to engage to perform such work.

 

Additionally, from time to time, I and any third-party contractors may engage external IT service providers (including “cloud computing” providers such as MYOB / Xero etc.) in the performance of services under our engagement with you and your entities. You hereby authorise me and our third-party contractors to disclose information relating to your and your entities’ affairs to all such external IT service providers, as I or our third-party contractors may see fit.

 

Indemnity

You agree to indemnify me for any loss that may result from third-party claims arising from the provisions of the services. If there is a claim against me for loss, the loss will be proportionately reduced by the extent of your contribution to the loss.

 

Service Limitations

This engagement does not cover: income tax returns, FBT returns, PAYG or FBT variations, or technical tax advice. You should refer these matters to your registered tax agent.

 

Caretaker Arrangement

To ensure continuity, I have a caretaker arrangement with another registered BAS Agent who may contact you if I become unavailable.

 

Right of Lien

I reserve the right to retain records and data for any unpaid work.

 

Destruction of Documents

If you do not collect your property within 3 months of request, I may securely destroy it in accordance with applicable law.

 

Phone Support Charges

Extended phone support may be charged at the standard hourly rate.