Terms and Conditions of Engagement

 

These Terms and Conditions (T&Cs) are to be read in conjunction with our engagement letter and apply to all services we perform for you as outlined in that letter (“the Services”). Collectively, the engagement letter and these T&Cs form the “Agreement.” Where inconsistencies arise, the terms of the engagement letter will prevail.

This Agreement represents the entire understanding between the parties and supersedes all prior agreements, proposals, or discussions, whether written or verbal.

1. Events Requiring Disclosure

In accordance with the Tax Agent Services (Code of Professional Conduct) Determination 2024, we confirm that there are no notifiable events from the past five years requiring disclosure.

2. Your Rights and Obligations Under Taxation Law

As a taxpayer, you have specific rights under Australian taxation laws, including the right to object to or appeal decisions, and to request private rulings from the ATO. You also have obligations such as maintaining proper records and lodging documents by the prescribed due dates.

We are obligated to inform you of your rights and obligations, as well as our own as registered tax practitioners. For further guidance, refer to the TPB’s client factsheet: Information for Clients (TPB)

3. Your Responsibilities

You are legally responsible for the accuracy of all information contained in any returns or forms lodged on your behalf. Drafts will be provided for your review before submission. We will lodge your documents by the due date, on the condition that we receive all necessary information by the agreed timeline. 

We are not liable for penalties due to late lodgement where delays are caused by you.

You must:

• Keep full and accurate records related to your tax affairs;
• Provide all necessary information in a timely manner;
• Ensure all responses to our queries are accurate and complete.

We rely on the information you provide but will seek clarification if we suspect that the information is misleading, incomplete, or inaccurate.

Safe Harbour Protection Under the Taxation Administration Act 1953, you may be eligible for safe harbour provisions that reduce liability for administrative penalties. This is only applicable if you provide all relevant information in a timely manner. Failure to do so may disqualify you from such protection.

4. Limitation of Liability and Indemnity

We will perform services with due care and diligence in accordance with applicable legislation and the 

TPB’s Code of Professional Conduct. Our liability is limited as follows:

• We are not liable for any direct, indirect, or consequential loss resulting from:
  • Incomplete, inaccurate, or late information from you;
  • Delays caused by your failure to meet agreed timelines;
  • Reliance on preliminary estimates or ATO assessments;
  • System failures or third-party conduct outside our control.
• We are not liable for penalties or interest unless solely attributable to our error.
• Where both parties contribute to a loss, liability will be apportioned in accordance with the law of proportionate liability.

Indemnity You agree to indemnify us against any claim, loss, or cost arising from third-party claims linked to the services provided, except where caused by our fraud, gross negligence, or wilful misconduct.

5. Proof of Identity

Consistent with ATO and TPB requirements, all clients must complete a Proof of Identity (POI) check. 

This may be done in person or electronically.

• We do not retain copies of identity documents.
• Electronic checks are encrypted and not stored in our systems.

Refer to the TPB guidelines: TPB POI Requirements

6. TPB Register and Complaints Process

Our Tax/BAS agents are either fully registered or work under the supervision of Shoebox Books & Tax. You can confirm registration at: TPB Public Register

Complaint Process:

1. Contact Shoebox Head Office
   Yvette Coad – CEO
   Email: yvette@shoeboxbooks.com.au
   Phone: 1300 65 35 83
2. External Escalation:

• TPB Complaints
• IPA Complaints
• CPA Complaints
• CA ANZ Complaints

7. Obligation to Comply with the Law

While we act in your best interests, this is subject to our legal obligations. We cannot act on instructions that would breach taxation laws.

We comply with:

• Tax Agent Services Act 2009 and TPB Code of Conduct;
• APES 110 Code of Ethics;
• APES 220 Taxation Services;
• Professional body rules and CPD obligations.

Under NOCLAR (APES 110 s.360), we may report non-compliance to relevant authorities where legally required. Such reports do not breach our confidentiality obligations.

Independence & Conflicts of Interest 

We maintain systems to manage independence and disclose any conflicts promptly. You must also inform us of any potential conflicts.

8. Engagement Scope

Our engagement is for Tax/BAS and related services, as specified in your engagement letter. We do not conduct audits unless explicitly engaged to do so.

9. Previous Tax Returns

We are not engaged to review previous returns lodged by you or other practitioners. You warrant the reliability of any prior records supplied.

10. Ownership of Documents

You retain ownership of final deliverables and any original documents you provide. Our working papers remain our property, though copies can be made available upon request.

11. Lien Over Documents

Where permitted by law, we may exercise a lien over your records until all outstanding fees are paid.

12. Professional Fees & Payment Terms

Fees and terms are outlined in the engagement letter. Our standard policy requires payment via direct debit.

• Late payments may incur 2% compound interest.
• Services may be suspended for non-payment.
• Overdue accounts may be referred to collections, and associated costs will be passed on.
• Fee schedules are reviewed periodically, and changes will be communicated in writing.

13. Quality Review

As a member of a national franchise, your service provider may be reviewed by Shoebox Books & Tax Head Office or by a professional body (IPA, CPA, CA ANZ) under its Quality Review Program (QRP).
By accepting this engagement, you consent to the possibility of your files being accessed for quality review under strict confidentiality.

14. Professional Standards Scheme

We participate in a Professional Standards Scheme. Our liability is limited in accordance with that Scheme. See: www.psc.gov.au

15. Privacy

We collect and manage your personal information in accordance with:

• Privacy Act 1988 and the APPs;
• Tax Agent Services Act 2009;
• Relevant APESB and professional body standards.

We may collect your data:

• Directly from you or authorised representatives;
• From third parties with consent;
• As required by law.

Your information is used to:

• Deliver accounting, tax, and BAS services;
• Comply with legal obligations;
• Communicate updates or services (you may opt out).

Disclosure may occur to:

• ATO and other authorities as required;
• Trusted software and service providers (onshore or offshore);
• Under strict confidentiality agreements and Australian privacy compliance.

16. Third-Party Involvement

We or our franchise owners may engage third-party service providers (including those with offshore personnel) for administrative or operational purposes. All third-party arrangements are subject to strict confidentiality and compliance with Australian law.

You acknowledge that services may be delivered in part by vetted providers and that liability does not extend to third parties, except where required by law.

17. Right to Amend Terms

We may amend these terms in writing from time to time. The latest version is available at: www.shoeboxbooks.com.au

18. Termination

Either party may terminate this Agreement by giving 30 days’ written notice. Upon termination and payment of any outstanding fees, we will:

• Return original documents;
• Remove your ABN from our BAS/Tax Agent portal;
• Transfer any relevant software subscriptions.

If you do not assume control of a software subscription, we reserve the right to recover any ongoing charges.

It is your responsibility to retain any business records. Prepaid fees may be non-refundable, and termination does not affect accrued obligations.

Most accounting software providers reserve data access rights. By granting us access, you acknowledge that third-party providers may also access your data under their own terms.