Please read and accept the terms on which we act for you.
1. Purpose and basis
This engagement records the terms on which SMT Accounting Pty Ltd (ABN 20 678 656 801), a registered tax agent (No. 26266813), acts for you, in accordance with the Tax Agent Services Act 2009, the TPB Code of Professional Conduct, and Australian law.
2. Scope of services
Unless agreed otherwise in writing, we will prepare and lodge your income tax returns; prepare and lodge activity statements (BAS/IAS) and attend to GST and PAYG; liaise with the ATO on your behalf; and provide related accounting and taxation services you request. Work outside this scope is agreed separately before it begins.
3. Your responsibilities
You agree to provide complete, accurate and timely information; retain the records that support your return for the period required by law (generally five years); disclose all relevant income, deductions and circumstances; and check documents before we lodge them. Responsibility for the accuracy and completeness of information provided rests with you.
4. Our responsibilities
We act lawfully, honestly and with professional competence and care under the Tax Agent Services Act 2009; prepare and lodge based on the information you provide; and keep your information confidential.
5. Authority to act
By accepting, you authorise us to act as your registered tax agent, to prepare and electronically lodge your returns and activity statements, and to deal with the ATO on your behalf. Companies, trusts and partnerships must also nominate us through the ATO's client-to-agent linking process before we can act.
6. Fees
Fees are based on the scope and complexity of the work and agreed before we begin. Responsibility for fees and costs incurred up to any termination remains with you.
7. Ownership of documents
Your source records remain yours; our working papers remain our property. Where fees remain unpaid, we may retain documents to the extent permitted by law until payment is made.
8. Confidentiality and privacy
We handle your personal information, including your Tax File Number, under the Privacy Act 1988, the Australian Privacy Principles and the Privacy (Tax File Number) Rule 2015. See our Privacy Policy.
9. Verifying your identity
We are required to verify your identity. Please provide ID only through this secure form or a secure link we give you — never by email or social media.
10. Conflicts of interest
We maintain arrangements to identify and manage conflicts of interest and will discuss any material conflict with you.
11. Professional partner network
Some specialist services — audit and assurance, SMSF audits, financial product advice and legal matters — are delivered or supervised by independent, appropriately licensed partners we engage on your behalf. SMT provides registered tax agent and accounting services and does not hold licences outside that scope.
12. Quality and external review
Our files may be examined under our quality-control procedures or a review by a professional or regulatory body, under strict confidentiality.
13. Electronic communications
You consent to us communicating and providing documents electronically, including by email and secure links, unless you tell us otherwise in writing.
14. General advice and liability
Our advice is based on the information you provide and the law at the time. We are not licensed to provide financial product advice under an AFSL. To the extent permitted by law, our liability is limited to the fees paid for the relevant service.
15. Term and termination
This engagement begins on acceptance and continues until either party gives seven (7) days' written notice. Termination does not affect fees or obligations accrued to that date.
16. Keeping you informed & your rights
We keep you informed of your rights and our obligations, and of any matter that could significantly influence your decision to engage us — for example, certain sanctions or events in the previous five years. As at the date of acceptance, we have no such matters to disclose.
17. Tax Practitioners Board
We are regulated by the TPB. Verify our registration at tpb.gov.au. If you have a concern, contact us first; if unresolved, you may complain to the TPB at tpb.gov.au/complaints.
18. Governing law
This engagement is governed by the laws of Victoria and the Commonwealth of Australia.
