M Tax Accountants Pty Ltd

Terms and Conditions of Engagement and Service

Part 1: Website terms of use

1.1 Introduction

These website terms of use govern your use of our website; by using our website, you agree to these terms of use in full. If you disagree with these terms of use or any part of these terms of use, you must not use our website.

1.2 Credit

This part was created as an SEQ Legal template.

1.3 Licence to use website

Unless otherwise stated, we or our licensors own the intellectual property rights in the website and material on the website. Subject to the licence below, all these intellectual property rights are reserved.

You may view, download for caching purposes only, and print pages or other content from the website for your own personal use, subject to the restrictions set out below and elsewhere in these terms of use.

Unless you have our prior written agreemeent, you must not:

  • republish material from this website (including republication on another website);
  • sell, rent or sub-license material from the website;
  • show any material from the website in public;
  • reproduce, duplicate, copy or otherwise exploit material on our website for a commercial purpose, except for material specifically and expressly made available for that purpose;
  • edit or otherwise modify any material on the website; or
  • redistribute material from this website, except for content specifically and expressly made available for redistribution
  • 1.4 Acceptable use

    You must not use our website in any way that causes, or may cause, damage to the website or impairment of the availability or accessibility of the website; or in any way which is unlawful, illegal, fraudulent or harmful, or in connection with any unlawful, illegal, fraudulent or harmful purpose or activity.

    You must not use our website to copy, store, host, transmit, send, use, publish or distribute any material which consists of (or is linked to) any spyware, computer virus, Trojan horse, worm, keystroke logger, rootkit or other malicious computer software.

    You must not conduct any systematic or automated data collection activities (including, without limitation, scraping, data mining, data extraction and data harvesting) on or in relation to our website without our express written consent.

    You must not use our website to transmit or send unsolicited commercial communications.

    You must not use our website for any purposes related to marketing without our express written consent.

    1.5 Restricted access

    Access to certain areas of our website is restricted. We reserve the right to restrict access to other areas of our website, or indeed our whole website, at our discretion.

    If you generate a user ID and password to enable you to access restricted areas of our website or other content or services, you must ensure that the password is kept confidential.

    You must notify us in writing immediately if you become aware of any unauthorised use of your account or password.

    You are responsible for any activity on our website arising out of any failure to keep your password confidential and may be held liable for any losses arising out of such a failure.

    You must not use any other person's user ID and password to access our website, unless you have that person's express permission to do so.

    We may disable your user ID and password at any time in our sole discretion with or without notice or explanation.

    In these terms of use, "your content" means material (including, without limitation, text, images, audio material, video material and audio-visual material) that you submit to our website, for whatever purpose.

    You grant to us a worldwide, irrevocable, non-exclusive, royalty-free licence to use, reproduce, adapt, publish, translate and distribute your content in any existing or future media. You also grant to us the right to sub-license these rights and the right to bring an action for infringement of these rights.

    You warrant and represent that your content will comply with these terms of use.

    Your content must not be illegal or unlawful, must not infringe any third party's legal rights and must not be capable of giving rise to legal action whether against you or us or a third party (in each case under any applicable law).

    You must not submit any content to the website that is or has ever been the subject of any threatened or actual legal proceedings or other similar complaint.

    We reserve the right to edit or remove any material submitted to our website, or stored on our servers, or hosted or published upon our website.

    Notwithstanding our rights under these terms of use in relation to your content, we do not undertake to monitor the submission of such content to, or the publication of such content on, our website.

    1.6 Limited warranties

    We do not warrant the completeness or accuracy of the information published on this website; nor do we commit to ensuring that the website remains available or that the material on the website is kept up to date.

    To the maximum extent permitted by applicable law, we exclude all representations, warranties and conditions relating to this website and the use of this website (including, without limitation, any warranties implied by law in respect of satisfactory quality, fitness for purpose and/or the use of reasonable care and skill).

    1.7 Limitations and exclusions of liability

    Nothing in these terms of use will: (a) limit or exclude our or your liability for death or personal injury resulting from negligence; (b) limit or exclude our or your liability for fraud or fraudulent misrepresentation; (c) limit any of our or your liabilities in any way that is not permitted under applicable law; or (d) exclude any of our or your liabilities that may not be excluded under applicable law.

    The limitations and exclusions of liability set out in this Section and elsewhere in these terms of use: (a) are subject to the preceding paragraph; and (b) govern all liabilities arising under these terms of use or in relation to the subject matter of these terms of use, including liabilities arising in contract, in tort (including negligence) and for breach of statutory duty.

    To the extent that the website and the information and services on the website are provided free of charge, we will not be liable for any loss or damage of any nature.

    We will not be liable to you in respect of any losses arising out of any event or events beyond our reasonable control.

    We will not be liable to you in respect of any business losses, including (without limitation) loss of or damage to profits, income, revenue, use, production, anticipated savings, business, contracts, commercial opportunities or goodwill.

    We will not be liable to you in respect of any loss or corruption of any data, database or software.

    We will not be liable to you in respect of any special, indirect or consequential loss or damage.

    1.8 Indemnity

    You hereby indemnify us and undertake to keep us indemnified against any losses, damages, costs, liabilities and expenses (including, without limitation, legal expenses and any amounts paid by us to a third party in settlement of a claim or dispute on the advice of our legal advisers) incurred or suffered by us arising out of any breach by you of any provision of these terms of use, or arising out of any claim that you have breached any provision of these terms of use.

    1.9 Breaches of these terms of use

    Without prejudice to our other rights under these terms of use, if you breach these terms of use in any way, we may take such action as we deem appropriate to deal with the breach, including suspending your access to the website, prohibiting you from accessing the website, blocking computers using your IP address from accessing the website, contacting your internet service provider to request that they block your access to the website and/or bringing court proceedings against you.

    1.10 Variation

    We may revise these terms of use from time to time. Revised terms of use will apply to the use of our website from the date of publication of the revised terms of use on our website.

    1.12 Assignment

    We may transfer, sub-contract or otherwise deal with our rights and/or obligations under these terms of use without notifying you or obtaining your consent.

    You may not transfer, sub-contract or otherwise deal with your rights and/or obligations under these terms of use.

    1.13 Severability

    If a provision of these terms of use is determined by any court or other competent authority to be unlawful and/or unenforceable, the other provisions will continue in effect. If any unlawful and/or unenforceable provision would be lawful or enforceable if part of it were deleted, that part will be deemed to be deleted, and the rest of the provision will continue in effect.

    1.14 Exclusion of third party rights

    These terms of use are for the benefit of you and us, and are not intended to benefit any third party or be enforceable by any third party. The exercise of our and your rights in relation to these terms of use is not subject to the consent of any third party.

    1.15 Entire agreement

    Subject to the terms of engagement which applies to our provision of services to you, these website terms of use together with our privacy policy constitute the entire agreement between you and us in respect of your use of our website.

    1.16 Law and jurisdiction

    These terms of use will be governed by and construed in accordance with Queensland law, and any disputes relating to these terms of use will be subject to the exclusive jurisdiction of the courts of Queensland.

    1.7 Location

    We are a company based in Australia, with offices in Sunnybank, Queensland.

    Part 2 - Standard Terms of Engagement

    Unless otherwise agreed, these standard terms of engagement apply to our provision of services to you and describes the nature and limitations of the services we will provide.

    2.1 Scope

    The scope of our engagement may include the preparation and lodgement of income tax returns, preparation and lodgement of activity statements, preparation of financial statements, bookkeeping, providing accounting software subscriptions, setup and support in relation to bookkeeping software, and provision of advice in relation to taxation and superannuation matters.

    If we consider we do not have the expertise to provide a particular service, we will decline to provide that service.

    If the scope does not meet your requirements or you would like to discuss the scope with us further, please let us know.

    We consider that we have the necessary expertise to perform the usual services we provide. However, any non standard requests may require us to reconsider the terms of our engagement and/or make new arrangements with you

    2.2 Your disclosure and record keeping obligations

    You are required by law to keep full and accurate records relating to your tax affairs.

    It is your obligation to provide us with all information that you reasonably expect will be necessary to allow us to perform work contemplated under this engagement within a timely manner or as requested. This includes providing accurate and complete responses to questions asked of you by us within a reasonable timeframe. Inaccurate, incomplete or late information could have a material effect on our services and/or our conclusions and may result in additional fees. We will not verify the underlying accuracy or completeness of information you provide to us.

    You are also required to advise us on a timely basis if there are any changes to your circumstances that may be relevant to the performance of our services. Specifically, if any subsequent event results in the information you provided to us being inaccurate, incomplete or misleading, then you are obliged to advise us as soon as possible. We take no responsibility to the extent that our advice is inaccurate, incomplete or misleading because it is based on inaccurate, incomplete or misleading information being provided to us.

    By accepting these terms, you will be taken to have agreed that the performance of our services is dependent on the performance of your obligations relating to disclosure and record keeping.

    The Taxation Administration Act 1953 contains specific provisions that may provide you with “safe harbours” from administrative penalties for incorrect or late lodgement of returns if, amongst other things, you give us “all relevant taxation information” in a timely manner (the safe harbour provisions apply from 1 March 2010). Accordingly, it is to your advantage that all relevant information is disclosed to us as any failure by you to provide this information may affect your ability to rely on the “safe harbour” provisions and will be taken into account in determining the extent to which we have discharged our obligations to you.

    You are also required to advise us if you become aware of any conflict of interest or potential conflict of interest. Generally, a conflict of interest is any event which may result in us becoming unable to remain objective in the performance of our services to you. Some examples of events which could give rise to a conflict of interest or potential conflict of interest during this engagement are changes to your business circumstances, events affecting your family (eg. death and/or marriage breakdown) or a legal action commencing against you.

    2.3 Your rights and obligations under the taxation laws

    You have certain rights under the taxation laws, including the right to seek a private ruling from the Australian Taxation Office (ATO) or to appeal or object against a decision made by the Commissioner. As relevant, we will provide further information to you concerning your rights under the Australian taxation laws during the conduct of any engagement

    You also have certain obligations under the Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge returns by the due date.

    2.4 Our obligation to comply with the law

    We have a duty to act in your best interests. However, the duty to act in your best interests is subject to an overriding obligation to comply with the law even if that may require us to act in a manner that may be contrary to your interests. For example, we could not lodge an income tax return for you that we knew to be false in a material respect.

    We also have an obligation to ensure that we manage conflicts of interest as they arise. In this regard, we have arrangements in place to ensure that we manage potential or actual conflicts of interest. The effective operation of these arrangements depends, in part, on you complying with your obligation to disclose any potential conflicts of interest to us (see section 4 above).

    Any advice given to you in the provision of these services is only an opinion based on our knowledge of your particular circumstances. Unless otherwise stated, this opinion will be based on the Australian tax law in force and the practice of the Australian Taxation Office (the ATO) applicable as at the date of the provision of the advice and/or services. It is your responsibility to seek updated advice if you intend to rely on our advice at a later stage. We note that Australian taxation laws are often subject to frequent change and our advice will not be updated unless specifically requested by you

    2.5 Confidentiality

    We will not disclose any information relating to your affairs to any third party without your consent, unless required by law. You may provide us with permission to disclose your confidential information in certain circumstances, or place conditions on the disclosure of certain confidential information. If you do so, we will have permission to disclose the relevant information accordingly, in the performance of our services, unless you instruct us otherwise in writing

    2.6 Fees and Refund Policy

    Our fee for a particular matter may be quoted to you prior to commencement of work on that matter. Unless otherwise stated, these represent an estimated fee only, though we will only depart from our quoted fee for a particular matter in exceptional circumstances.

    As you may appreciate, in some cases it is difficult to predict our costs for a matter given that our estimates depend on the nature and complexity of the matter and any taxation issues that arise.

    Fees quoted are based on your instructions. If we become aware that the our estimated fee will exceed our original quote, or your instructions or other circumstances in relation to particular matter change, we will contact you as soon as practicable to discuss a new quote.

    Where a fee has been agreed, out of scope work may be charged at our standard hourly rates as applicable from time to time.

    The actual fees and rates charged by us reflect the seniority, expertise and experience of the persons involved, as well as factors such as the time frame in which this work is to be carried out, the particular nature of the retainer and the complexity and risks of the matter.

    In some circumstances, services will be provided in anticipation of work in relation to future matters (e.g. setup of accounting software in anticipation of preparation of future years’ financial statements and income tax returns). Our costs for these services will usually be recovered as our fee for the later matter. However, if you ultimately do not engage us for the work anticipated, we will charge for the services provided by reference to time spent as above.

    Fees for software subsciptions will be charged as quoted, or at the recommend retail price as set by the software provider.

    Subject to the remainder of this agreement, we will refund fees paid (or a reasonable portion thereof) for services provided which are defective in a material respect and which have not been remedied in a reasonable period of time.

    Fees paid for services not yet provided will only be refunded where failure to complete the work for those services arises solely because of our actions or omissions. For example, refunds will not be given where you do not provide all necessary information for us to complete our work, or where you otherwise contribute to our inability to provide the services

    2.7 Limitation of Liability

    Our liability is limited by a scheme approved under Professional Standards Legislation. Further information on thescheme is available from the Professional Standards Council – www.psc.gov.au.

    2.8 Ownership of documents

    All original documents obtained from you arising from this engagement will remain your property. However, we reserve the right to make a reasonable number of copies of the original documents for our records.

    Our engagement will result in the production of tax returns, activity statements and financial statements. Ownership of these documents will vest in you. All other documents (including electronic data residing in our online accounting software) produced by us in respect of our engagement will remain our property.

    We have a policy of exploring a legal right of lien over any of your documents in our possession in the event of a dispute between us. We have also established dispute resolution processes, details of which are available on request

    2.9 Timetable

    Our services will be performed in accordance with a timetable agreed with you

    2.10 Your acceptance of these terms

    Acceptance of our services in conjunction with these terms of engagement indicates that you understand and accept the arrangements.