WEALTH PSYCHOLOGY PTY LTD
As Trustee for The Private Trust trading as;
Taxation Strategies & Accounting Services
Investment Strategies & Financial Services
Wealth Psychology Advisory & Compliance
Practice Terms of Engagement
Terms of Engagement - Practice Specific Conditions
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I acknowledge that the complexities and regulations surrounding professional Accounting organisations will result in the need for the Practice to occasionally revise these Terms of Engagement as the various professional bodies determine that a change is needed, or should significant changes occur within the Practice, such as a change of ownership.
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I acknowledge that the purpose of this engagement document is to set out and confirm to me, and to confirm by me, the understanding by the Practice of the Practice Terms of Engagement.
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I acknowledge that the objectives of my engagement of the Practice are limited to the procedures identified in this document and I acknowledge that emails between the Practice and myself include (in the body of each email) a request for me to ensure that services being provided to me by the Practice have been, and remain, in accordance with instructions given by me either directly or indirectly to the Practice or implied by my actions or inactions.
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I acknowledge that no audit or review will be conducted by the Practice and, accordingly, I acknowledge that no assurance will be expressed – noting that this engagement cannot be relied upon by me to disclose irregularities, including fraud, or other illegal acts and, therefore, errors may occur.
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I acknowledge, that unless a specific scope of engagement is requested by me in relation to specific non-standard functions (such as preparation of documents other than say tax returns) that this engagement remains in force until terminated by me in writing.
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I acknowledge that if a specific (non-standard) task is required of me by the Practice that I will negotiate with the Practice, at my instigation, a specific engagement to include Terms 4.4 to 4.6 of APES 305 (refer below).
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I acknowledge that where work of another member in Public Practice, of another Practice, is involved in the preparation of work for me by Wealth Psychology Pty Ltd as trustee for The Private Trust trading as “Taxation Strategies & Accounting Services” and/or “Investment Strategies and Financial Services” that the Practice will need to rely upon that external advice or product.
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I acknowledge that Practice fees are shown within covering correspondence when this ToE is forwarded to me.
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I acknowledge that the Practice owns any documents produced as a result of this engagement although a copy of any final documents produced will be supplied to me under this engagement.
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I acknowledge that the Practice has my authority to hold the right to a ‘lien’ over my original documents/records should I not pay my fees in full. The Practice agrees to remove its ‘lien’ and return my documents/records upon payment in full by me of the Practice fees which resulted in the ‘lien’ being taken over my documents/records.
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I acknowledge that there will be a significant recurring nature to my engagement of the Practice including the annual compliance requirements of the Australian Taxation Office. I acknowledge that a recurring nature includes the Practice providing advice on, and assistance with, tasks involving a wide range of organisations and agencies where financial matters are involved.
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I acknowledge that it is my responsibility to request the Practice to amend these Terms of Engagement if I believe that I have misunderstood any of the terms or if, in communication with the Practice, it appears as though I have misunderstood any of its terms.
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I acknowledge that pursuant to APES 220 (refer below) that the Practice cannot, and will not, lodge tax returns where the Practice is of the opinion that I have provided the Practice with false and/or misleading information and I acknowledge that I will be required, by the Practice, to provide accurate information or the Practice will terminate this engagement.
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I acknowledge that the Practice will prepare tax returns whilst I’m physically present in the Practice offices viewing my own computer screen, as information is supplied by me, and as the Practice professional is contemporaneously entering my data into relevant taxation software. I acknowledge that that the Practice will also prepare tax returns and provide financial and taxation advice whilst I’m physically present in my home, or other location, viewing my own computer screen, as information is supplied by me, and as the Practice professional is contemporaneously entering my data into relevant taxation software, or into other software or documents, while sharing their screen with me to view, approve and/or comment to affect an outcome which I will actively seek to understand.
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I acknowledge that I will be involved in that process and will be checking the entry of data and will verify its accuracy and authenticity in real time during those interviews/meetings.
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I acknowledge that the Practice will retain copies of some of the documents I take to the Practice for these meetings and I acknowledge that I will retain my original documents used during that meeting with the Practice.
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I acknowledge that it will be common for the majority of tax returns to be prepared by the Practice whilst in physical presence of the Practice staff and for the minority to be prepared from the subsequent supply by me of further information and/or documents.
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These Terms of Engagement are referred hereinafter as ‘ToE’.
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I (as the client of the Practice) am referred to as ‘I’ or ‘me’ in this “ToE” and Wealth Psychology Pty Ltd as trustee for The Private Trust trading as “Taxation Strategies & Accounting Services” and/or “Investment Strategies and Financial Services” is referred hereinafter as ‘the Practice’.
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I understand that all advice offered to me, by the Practice, is only an opinion of the consulting professional employees of the Practice, based upon specific (or general) details, based on outcomes sought by, or for, me and/or entities related to me by family and/or personal relationship and/or business relationship.
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I understand that the advice offered to me is, therefore, clearly only an expression of opinion, and is not a statement of fact, by the consulting professional employees of the Practice.
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I understand, and I agree, that I am engaging the services, described variously in this ‘ToE’, for and on behalf of me and/or entities related to me by family and/or personal relationship and/or business relationship in which I, or entities related to me by family relationship and/or business relationship, either instruct, direct or reasonably expect “Taxation Strategies & Accounting Services” and/or “Investment Strategies and Financial Services” to perform functions or tasks in relation to a range of taxation and/or business matters for any of these entities related to me by family and/or personal relationship and/or business relationship, as part of my ongoing interactions by verbal, email, phone or other means to satisfy various government lodgements by producing various documents, to provide verbal and/or written advice on a wide range of business matters, and any other tasks reasonably likely to be appropriate to provide taxation, business and investment outcomes.
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I acknowledge that the Tax Practitioners Board (TPB) document TPB(1) 15/2012 states the “Code of Professional Conduct – Holding money or other property on Trust” is available for me to view at the last item of this ‘ToE’.
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I understand, acknowledge and accept that the ATO automatically paid client tax refunds into the Practice “Trust Account” between 1985 and about 2004 and then ceased this Practice until 31 December 2019 due to Practice time practical issues with obtaining deployed military client fee approval within 14 days of receipt of ATO refunds.
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I understand, acknowledge and accept that the Practice Terms include a return by the Practice to requesting the ATO to automatically pay client tax refunds into the Practice Trust Account again effective 1 January 2020 unless specifically requested by me that the Practice not do so for me – refer later ‘Term’ specifically dealing with ‘opting out’.
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I understand, acknowledge and accept that any tax refunds due to me by the Australian Taxation Office (ATO) will be credited to the Practice “Trust account” (BSB 086-420 account 52-596-0709) to be held on trust until the Practice determines the amount owed by me to the Practice.
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The amount owed by me to the Practice, as determined by the Practice by reference to the Practice Invoicing system software, at the time any ATO refund of mine is deposited to the Practice “Trust account” (BSB 086-420 account 52-596-0709), can be deducted by the Practice from the ATO refund and the balance (if any) is to be credited to my bank account as nominated by me in separate correspondence to the Practice during the period of this engagement or as per the covering document to this ‘ToE’ which includes “(To deposit Net Refunds) Current BSB” and “Account Number”.
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The Practice will endeavour to promptly obtain from me my written (or verbal) authorisation to deduct the amount invoiced to me and owed by me to the Practice, however, if I have not written to the Practice to specifically withhold my authorisation for the Practice to withhold its fees from my refund within 14 days of the Practice receiving my ATO refund then I understand, acknowledge and approve of the Practice withholding the amount owed by me to the Practice as per the Practice’s current Statement of Account with me.
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I acknowledge that the Practice will seek my written authorisation to withhold the full amount owed by me to the Practice via the email/letter attached to the original Invoice (or any larger amount owed according to the last Statement of Account with the Practice) and I acknowledge that I will promptly respond to those requests by ‘cutting and pasting’ the authorisation from the Practice email/letter attached to the original Invoice and Statements and emailing it to the Practice in a timely fashion to facilitate the Practice processing my payment to the Practice to then forward me any net refunds due to me.
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I acknowledge that this ‘ToE’ grants the Practice my authorisation to deposit my future ATO refunds to the Practice “Trust Account” unless the following paragraph applies.
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I understand that any tax refund/s due to me will be credited to my nominated bank account (details required above) directly by the ATO if I specifically request that to occur.
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I acknowledge that by not agreeing to the practice policy of all client ATO refunds being deposited to the Practice’s Trust Account that the Practice believes that it is less likely to be paid by me, and I therefore agree to a fee/penalty of $300, or 10% of my outstanding account, whichever is the greater, being added to my account towards debt collection expenses once my debt remains unpaid if my account is more than 30 days overdue.
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I understand and accept that from time to time the Practice might request that I deposit funds into the Practice “Trust Account” before any further Practice services are provided or before any disbursements are made by the Practice on my behalf.
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I understand that if I am the Trustee of a Self-Managed Superannuation Fund (SMSF) client of the Practice that the monthly fee the SMSF currently pays by automatic deduction to the Practice “Trust Account” represents the minimum monthly fee for administrative services and incidental advice to ‘my’ SMSF and I understand and acknowledge that services provided to my SMSF are charged monthly for work completed under this engagement until termination of this engagement. Termination to be regarded as the last day of the month of cancellation/termination in writing.
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I acknowledge that if I am the Trustee of a Self-Managed Superannuation Fund (SMSF) client of the Practice that the amount that represents the minimum monthly fee for administrative services and incidental advice to ‘my’ SMSF will be charged by the Practice to the Self-Managed Superannuation Fund (SMSF) to be paid from any funds paid to the Practice’s “Trust Account” by the Self-Managed Superannuation Fund (SMSF) under the same method by which the Practice fees are withheld from ATO refunds.
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I acknowledge that any SMSF ATO refunds will also be dealt with under the same method by which the Practice fees are withheld from other non-SMSF ATO refunds to assist the Practice with confirming the accuracy of SMSF assessments for audit of SMSF accounts purposes.
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I acknowledge that if I am involved in the ‘share club’, operated by the Practice, that my share of the Practice’s quarterly ‘success fee’ (if any) will be charged by the Practice to ‘me’ to be paid from any ‘success fee’ paid to the Practice’s “Trust Account” by the current Derivative Provider under the same method by which the Practice fees are withheld from ATO refunds.
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I acknowledge that the Practice might still receive rebates on my trading in ‘shares’, etc., should I terminate my engagement with the Practice, and I undertake to notify the relevant organisations of this cessation. Should the Practice still receive rebates after any termination of my engagement of the Practice then I acknowledge that I have no ownership of these rebates.
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I understand the Practice’s firm stance on children (aged 6 months to 16 years) being prohibited from the premises unless requested to attend by a member of staff. I understand that this is to accommodate and facilitate other clients and staff members in the office, dealing with important matters, in a quiet and calm environment. I acknowledge that this prohibition is also in my best interests to ensure that I give myself the very best chance to gather, process and query any advice being given, which is often of an extremely technical nature.
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I agree with the Practice that I will not bring my children to the Practice to prevent the distraction of myself, other clients and the professionals given the complex nature of the interviews and advice. I understand that the Practice and its offices are a place of professional business.
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I understand that the Practice reserves the right to reschedule my appointment should I arrive at the offices accompanied by a child (or children) at the discretion of the Practice’s senior staff.
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I understand that the Practice reserves the right to reschedule my appointment based on the availability of the scheduled staff member either to another time/day or to another currently available staff member.
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I hereby authorise (including but not limited to) any entities, businesses and/or services called on by the Practice, in relation to my personal information in relation to my affairs and the conduct of the business of the Practice, to provide the Practice with my personal information requested by the Practice either verbally or in writing.
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I understand that all services provided to me by the Practice are on a time basis. As such, I accept that accounts will render intermittently and/or at the beginning of each month from February 2020 to me based on time elapsed in interviews, meetings, during telephone calls, attending to mail and email correspondence, account and taxation return preparation, maintaining electronic files, maintaining electronic records, etc. I understand that current staff billing rates are available upon my request. I understand that these default billing rates will apply unless other billing rates are negotiated and recorded and agreed in writing in advance. In instances where this document is within a covering initial letter then the initial charge rates are included within that covering letter. I further acknowledge that charge out rates are within the Practice website and will change from time to time and will apply to my future Invoicing.
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I understand that the Practice reserves the right to pass on additional costs in full, in relation to the recovery of any disbursements made on my behalf at the Practice’s direction and discretion.
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I understand that all accounts rendered include GST.
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I understand that all accounts not paid by me within 21 days of the invoice date will have interest imposed at the rate of 0.022% per day (i.e. 7.99% per annum), by the Practice, and from time to time at a different rate should this rate be changed by the Practice. The decision to remit part or all interest previously imposed is at the sole discretion of the Practice’s senior staff.
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I understand that any interest charged to an overdue account becomes part of the account balance and is fully recoverable from me even after the original invoiced amount is paid. I understand that any outstanding interest component will continue to attract further interest charges until paid in full or discounted by the Practice.
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I understand that all accounts must be paid in full or be under a payment arrangement, acceptable to the Practice within 30 days of the due date, in order to avoid further action being taken against me to recover the Practice debt through the Magistrate’s Court of WA or any other Court.
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I acknowledge a 1% ‘credit card surcharge’ will be paid by me should I elect to pay my account by acceptable credit card.
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I understand that in the case where I dispute the invoiced fee, I will dispute the fee in writing before the due date, so that the dispute can be dealt with formally. I understand that should I dispute the fee after the due date the Practice reserves the right to question the reason for the delay in disputing the fee after the due date.
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I understand and acknowledge that the Practice will occasionally render Invoices, where professional discounts (“discount(s)”) will be offered, which serve to reduce the total amount owing to the Practice and are therefore offered only under strict terms and conditions.
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I understand and acknowledge that in all situations, where discounts are offered, that it is understood and agreed that any discount(s), initially offered, are made entirely at the discretion of the Practice, at the time of the initial Invoice being rendered, and will only remain available when/if I make the full payment within the terms of payment period, being the due date, stated on the invoice rendered as part of the initial Invoicing process, including both the amount due, and the due date for payment.
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I understand and acknowledge that in situations where I either do not make the full payment, or I do not make the payment before the due date, that any/all discount(s) offered are automatically withdrawn and I understand and acknowledge that an amended invoice(s) will be issued reflecting the withdrawn discount(s) offered as I understand and acknowledge that I will have breached a condition under which the discount offer was initially made to me by the Practice. I accept that any/all discounts previously granted (especially in order to negotiate the settlement of a disputed invoice/account or balance) can be reversed at the discretion of the Practice, even after the outstanding balance (at any time) has been paid if I subsequently take action to pursue recovery of any part of the settled fee after the settlement or if I engage in actions to slander, defame, libel, misrepresent and/or tarnish the reputation of the Practice within five (5 ) years of my last contact with or by the Practice.
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I understand that written disputes can be emailed to accounts@wealthpsych.com.au or posted to Suite 17, 386 Wanneroo Rd, WESTMINSTER, WA, 6061.
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I understand that the Practice will despatch Invoices and Statements by email wherever an email address has been supplied by me.
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I understand that I am required by the Practice to regularly check my inbox for my email addresses, and postal address, on a minimum basis of once a week in case the Practice has communicated with me.
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I understand that my future ATO Assessment notices and ATO correspondence of a routine nature will be scanned and emailed to me and I understand that the original Assessment Notice will be stored at the Practice premises for up to 21 days in case I should request, in writing, that the original Assessment Notice be mailed to me. I note that an electronic copy of the Assessment Notice will be held for a period of at least five (5) years on your system.
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I understand that I will immediately notify the Practice of any changes to my primary email address (and/or postal address) so that the Practice can continue to contact me and forward correspondence in an efficient and effective manner.
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I understand and agree that the Practice contact and engage the assistance of other entities, businesses and departments to confirm and/or update my contact details. I agree that this is to occur should correspondence either emailed or mailed to me be returned as undelivered to the Practice’s office on at least two consecutive occasions. I further understand that the Practice reserves the right to pass on any cost to me in relation to this exercise. I understand that the purpose of this clause is to ensure that the Practice is always able to contact me for the purpose of sending correspondence or re-directing correspondence in relation to my affairs or in relation to the conduct of the business of the Practice.
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I understand that I can request that a copy of the Practice’s electronic copy, of any of my original source documents, held by the Practice, be mailed to me by the Practice should I specifically request.
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I understand that the Practice agrees to store electronic copies of original receipts and documents used by the Practice to prepare tax returns and accounts without charge to me, should I request said storage, for at least five (5) years.
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I understand that it is my responsibility to maintain ALL records for at least the minimum length of time prescribed by the ATO from time to time (currently up to seven years – and even longer, for both calculation and evidentiary reasons, if there are Capital Gains tax implications)
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I acknowledge that the Practice has emphasised to me the critical importance of maintaining ALL original receipts should I ever become subject to an ATO audit in connection with any of my claims.
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I acknowledge that the Practice has emphasised to me the critical importance of maintaining ALL original log sheets should I ever become subject to an ATO audit in connection with any of my claims.
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I acknowledge that the Practice has emphasised to me the critical importance of maintaining motor vehicle log sheets and recording odometer readings each 30th June should I ever become subject to an ATO audit in connection with any of my motor vehicle claims.
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I acknowledge that the Practice has emphasised to me the critical importance of maintaining ALL original log sheets on an annual basis should I intend making a claim for a tax deduction for any work related or business expense with both a tax deductible and a non-deductible private component.
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I acknowledge that the Practice will email me or mail me a copy of suggested log sheet formats should I make a written request.
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I understand that it is my responsibility to be open and honest when providing financial information and data to the Practice.
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I understand that the Practice will deal with me openly and honestly when communicating with me.
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I understand that the Practice will not advance, promote or recommend tax avoidance schemes.
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I understand that the Practice will attend to my affairs with my best overall interest in mind.
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I understand that the Practice will lodge my returns on or before ATO deadlines for lodgement where I have provided ALL information more than 45 days before the deadline.
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I understand that when I request the Practice to provide services on an urgent basis that time will be charged out to me at a premium charge out rate, subject to reduction only at the discretion of the Practice’s senior staff.
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I understand that the Practice office hours are 9am - 5pm (Australian Western Standard Time) Monday to Friday, except for public holidays and except for the period annually from the Friday before Christmas, for two weeks where the office may be closed, or with skeleton staff levels, reopening the Monday after New Year’s Day. Practice staff may specifically agree to meet with me outside of these normal hours and for specific periods during the year at their own discretion; I understand that a higher billing rate may apply during these periods.
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I understand that the Practice will supply me with a copy of these Terms of Engagement (‘ToE’) upon request.
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I understand that the Practice reserves the right to vary these Terms of Engagement from time to time subject to attempted notification by the Practice by email or mail; and by placing the revised Practice Terms of Engagement in the Practice’s reception area or on the website located at www.wealthpsych.com.au.
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I acknowledge that the Practice is covered by Professional Liability Legislation resulting in “Liability Limited by a scheme approved under Professional Liability Scheme”.
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I understand that if I do not accept any of the existing or varied Terms of Engagement that I will notify the Practice immediately.
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I understand that these Terms of Engagement continue to apply until they are cancelled in writing either by the Practice or myself or they are superseded by my accepting and signing revised Terms of Engagement.
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I acknowledge and accept that I’m instructing Taxation Strategies and Accounting Services and/or Investment Strategies and Financial Services to perform a wide range of Taxation, Accounting, Business, Management, Investment and/or Financial tasks and functions during ongoing contact with the staff of the Practice/s during emails, phone calls, letters and Face to Face meetings to pursue an end/goal as identified during these exchanges and as identified by these exchanges. I understand that these tasks and functions can take many forms and the direction and/or goal can change over time. I acknowledge and accept that it is my responsibility to curtail or redirect the Practice/s as and when I identify that my interactions with staff of the Practice/s have resulted in the direction or goal having altered requiring my decision and intervention to instruct the staff of the Practice that I now require the Practice to alter the direction and/or goal from the direction which has evolved to a new goal via a new direction.
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I understand that a single engagement document may cover multiple services offered by the Practice without having requested the service in the initial engagement appointment.
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I understand that this engagement is an enduring engagement on an ongoing basis from this date (or date of prior “Practice Terms of Engagement” executed) until such time as cancelled by either myself or the Practice in writing or through receipt by the Practice of an Accountant’s Ethical Letter.
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I understand that the accuracy and completeness of documents prepared by the Practice is based upon information provided by me, and the sole responsibility for the accuracy and completeness of information supplied to the Practice rests with me.
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I understand that all documents, emails and other work product developed by the Practice during my engagement belongs solely to the Practice, including both electronic and hard copies of my original documentation provided by me to the Practice.
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Taxation Services are provided by the Practice in accordance with relevant State and Federal taxation legislation (as changed from time to time) with my best interests in mind in order to comply with said legislation as current at the time of providing the specific advice.
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I understand that failure to comply honestly and in good faith with the intent of the legislation may result in substantial penalties (both monetary and otherwise) issued by the Revenue Authorities which are my own responsibility.
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I understand that in order to assist the relevant Revenue Authorities and comply with the relevant legislation in the future I can confirm that I have been made aware by the Practice that I can avail myself of applying for a Private Ruling or other advance determination techniques, in order to have certainty in the advice provided by the Practice.
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I understand that the Practice is able to lodge Objections with the relevant Revenue Department should I feel my rights and obligations under the applicable Taxation Law or Revenue Legislation have been ignored or infringed by the relevant Revenue Department for internal review by the relevant Revenue Department.
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I understand that the Practice is able to refer me to a Taxation Lawyer should I feel my rights and obligations under the applicable Taxation Law have been further ignored or infringed after Objection Determination received from the relevant Revenue Department for the final Appeal process through the Administrative Appeals Tribunal (AAT) or the Courts.
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I understand that documentation relating to work performed by the Practice on my behalf may be made available to representatives of CPA Australia in relation to executing its role in auditing the Practice’s quality control program as required under Accounting Professional & Ethic Standards Board Ltd (**APESB).
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I understand that the Privacy Act 1988 (Commonwealth) (as Amended) applies to all information provided to and requested from the Practice. I understand that my telephone calls and Internet Meetings (such as TEAMS or ‘equivalent software’) with the Practice may be recorded by the Practice, at its discretion, to permanently evidence specific information supplied to, or from, the Practice to ensure the accuracy of the application of that information within the various services provided by the Practice from time to time. I understand that the accuracy of the financial reports and taxation returns, for example, provided by the Practice, need to be based on recorded evidence – including evidence provided verbally by telephone and/or in Internet Meetings (such as TEAMS or ‘equivalent software’). I understand that effort will be made by the Practice to advise me that telephone calls might be recorded at the commencement of each call, however, I acknowledge that this may not always possible. I understand the importance of me providing only relevant and accurate information.
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I understand that the Practice may collect Personal Information about me, my representatives, my clients and others when the Practice provides services to me. I agree to work with the Practice to ensure that we both meet the obligations that we each may have under the Privacy Act 1988 (Commonwealth) (as Amended) (Privacy Act).
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I understand that these privacy obligations may include me notifying the relevant person(s), to whom the personal information relates, the details of who the Practice is and how the Practice proposes to use their personal information being provided on their behalf. In cases where I have personally collected the personal information of others, I can confirm to the Practice that this third-party information was collected in accordance with the Privacy Act. I also confirm to the Practice that I am entitled and authorised to provide this third party personal information to the Practice and that the Practice may use and disclose this personal information for the purpose/s the Practice deems appropriate to provide the services to me.
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I understand that the Practice will handle personal information in accordance with the Privacy Act.
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I understand that while a Revenue Department might initially accept and assess an instrument at the estimated taxable amount, the instrument may in fact be subject for internal review later and a retroactive adjustment made.
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I understand that such adjustments may carry severe penalties and penalty interest charges in addition to the original difference between the reviewed assessment and the original assessment of said instrument.
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I understand that while a general review of a tax instrument might be limited to four (4) years, if the instrument is deemed to be subject to fraud or evasion there is no time limit on amending assessments.
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I understand that from time to time the services of an external consultant or expert may be required and an estimate of cost, timeframe and involvement will be provided to me for my approval.
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I understand that some of my personal data may from time to time be held or processed through IT businesses or servers which may be physically located outside Australia; however, I understand that the Practice makes every attempt to store records in Australia.
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I understand that a copy of the Taxation Services Factsheet: APES 220 (published by CPA Australia) is available on request from the Practice.
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I understand that a copy of the Taxation Services Factsheet: APES 305 (published by CPA Australia) is available on request from the Practice.
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I understand that I will be supplied with a copy of this ‘ToE’ by email after I have signed.
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I authorise the Practice, as part of this engagement, to arrange for correspondence that might currently be issued by the ATO to my “myGov” inbox to be duplicated and directed electronically to the Practice’s ATO Portal on my behalf should it be appropriate under this engagement for me to be added to the Practice client list with the ATO under Tax Agent Number (TAN) 3967 3002.
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I understand by signing this document that I have read and understood all the above Terms and Conditions and will adhere to my responsibilities.
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I acknowledge that links to the three (3) APES documents and one (1) ATO document referred to in this ‘ToE’ are below –