Welcome to www.wisdomaccounting.com.au (“the Website”). This Website is operated by Wisdom Accounting (“we”, “our”, or “us”), a registered tax agent (Tax Agent Number: 26101985) and professional accounting and taxation practice based in Newcastle, NSW. By accessing or using the Website, you agree to be bound by these Terms and Conditions (“Terms”). If you do not accept these Terms, you must stop using the Website. We may update these Terms from time to time. Updates take effect when published on the Website. Continued use of the Website indicates acceptance of any changes. The Tax Practitioners Board (TPB) maintains a register of tax and BAS agents that can be accessed at www.tpb.gov.au. You can search this register to verify our registration. If you have any concerns about our services, you may lodge a complaint with the TPB through their website.

You accept the Terms by:

• Accessing or remaining on the Website; or
• Clicking “accept” where prompted.

If you use the Website or Services on behalf of another person or business, you confirm you have authority to do so.

Our services are conducted in accordance with professional and ethical standards issued by the Accounting Professional & Ethical Standards Board, the Tax Agent Services Act 2009, and applicable taxation laws. We can provide the following services, which may include but are not limited to:

• Preparation and lodgment of income tax returns
• Preparation and lodgment of Business Activity Statements (BAS) and Instalment Activity Statements (IAS)
• Bookkeeping and accounting services
• Payroll processing and Single Touch Payroll (STP) reporting
• Financial statement preparation and business performance reporting
• ASIC compliance and corporate secretarial services
• Superannuation compliance
• General taxation and accounting advice

Additional services — including business structuring advice, financial forecasting, ATO audit assistance, detailed tax planning, and management consulting — are available upon request and may be charged at our standard rates or as separately quoted. The specific services provided to you will be agreed upon during consultation and may be adjusted by mutual agreement.

The following services are outside the scope of our standard engagement and will only be provided under a separate, mutually agreed-upon arrangement:

• Audit and assurance services
• Due diligence for business acquisitions
• Forensic accounting and investigations
• Detailed business valuations
• Financial planning or investment advice
• Legal services
• Business loan or finance applications
• Liquidation or insolvency services
• Business succession planning

We are committed to maintaining the highest professional standards. In providing our services, we will:

• Conduct all work in accordance with the professional standards and ethical requirements of the accounting profession and the Tax Practitioners Board
• Take reasonable care in ascertaining your state of affairs relevant to the work undertaken
• Ensure taxation laws are applied correctly to the circumstances in which we provide advice
• Advise you of your rights and obligations under the taxation laws related to the services we provide
• Act lawfully in your best interests, with honesty and integrity
• Maintain knowledge and skills relevant to the services we provide
• Maintain confidentiality regarding your affairs unless required by law to disclose
• Maintain adequate arrangements for managing conflicts of interest
• Keep you informed of matters relevant to the services we provide

When engaging our services, you are responsible for:

• Providing complete, accurate, and timely disclosure of all relevant information, including all sources of income
• The reliability, accuracy, and completeness of accounting records and information provided to us
• Maintaining adequate records to substantiate underlying transactions, including retaining paperwork for at least 5 years
• Meeting statutory lodgment deadlines, which requires providing complete information at least 30 days prior to deadlines
• Checking returns and information we prepare before submission to ensure accuracy and completeness
• Ensuring your affairs are conducted in compliance with applicable laws
• Advising us of changes in your circumstances that may affect our services
• Making timely payment of all properly rendered invoices
• Securing and protecting any login credentials provided for access to our client portal or digital services
• Using the Website and Services lawfully
• Not engaging in automated scraping, bots, or similar activity without permission

Please note that failure to provide complete and timely information may affect your ability to rely on “safe harbour” provisions under the Taxation Administration Act 1953 and may result in additional fees beyond any quoted amount.

Some Services may require registration of an account (“Account”). To register, you may be asked to provide:

• Name
• Email address
• Postal address
• Phone number
• Username and password
• Tax File Number (if required for tax preparation)

You warrant all information provided is accurate and current. We may refuse or cancel an Account at our discretion.

We offer both fixed price agreements and hourly billing options to suit your needs. Fixed Price Agreements: For many services, we offer fixed pricing that provides transparency and cost certainty, allowing you to budget with confidence. Hourly Billing: Where the scope of work cannot be clearly defined in advance, or for complex and unusual situations requiring specialised research, hourly billing may apply. In these cases, we will provide an estimate, keep you informed of progress, and seek your approval before exceeding the estimate. Additional Work: If a matter requires work beyond the agreed scope, we will quote for this before commencing. Payments may be made by EFT, bank transfer, credit card, or other approved methods. Fees are payable within 14 days of the invoice date. Invoices not paid within this period may incur interest at the ATO General Interest Charge (GIC) rate. By making payment, you agree to the payment processor’s terms. We may change Service fees at any time with reasonable notice.

Refunds may be issued if:

• We are unable to provide the agreed Services, or
• We determine a refund is reasonable based on the circumstances.

This policy is in addition to your rights under the Australian Consumer Law.

All Website content is owned or licensed by Wisdom Accounting unless otherwise stated. You may:

• View Website content
• Print content for personal use
• Store Website material for personal, non-commercial purposes

You may not:

• Republish or reproduce Website content without permission
• Use our branding or trademarks without authorisation
• Distribute Website material commercially

All rights are reserved.

We will treat all information you provide as confidential. We will not disclose any information relating to your affairs to a third party without your permission, unless we have a legal duty to do so. Our files may be subject to review by professional bodies as part of their quality control requirements. By engaging our services, you acknowledge that our files may be made available under these programs if requested. Non-Compliance with Laws and Regulations (NOCLAR): If during our engagement we become aware of actual or suspected non-compliance with laws or regulations that may have material consequences, we may be required by our professional obligations to discuss the matter with appropriate parties, request remedial action, or in certain circumstances, disclose the matter to an appropriate authority. We will discuss these matters with you where appropriate and permissible by law before taking any action.

Your personal information is collected and handled in accordance with our Privacy Policy and the Privacy Act 1988 (Cth). We may collect personal information from you, your representatives, and others when providing services. You agree to work with us to meet our respective obligations under the Privacy Act 1988 (Cth). Where you provide us with personal information about other individuals, you confirm that you have collected it in accordance with the Privacy Act and that you are entitled to provide it to us. Data Breach Notification: In the event of a data breach affecting your information, we will notify you in accordance with our obligations under the Privacy Act and take all reasonable steps to mitigate any potential harm. Using our Website or Services indicates acceptance of our privacy practices.

To the extent permitted by law:

• The Website and Services are provided “as is”
• All implied warranties are excluded
• We do not guarantee uninterrupted or error-free access
• We are not responsible for third-party links, service interruptions, or data loss

Important notice: Information on this Website is general in nature. It is not personal financial, accounting, or taxation advice. You should obtain advice specific to your circumstances before acting on any information provided. Any advice we provide is only an opinion based on our knowledge of your particular circumstances. Our advice is based on the information you supply. We cannot be held responsible for consequences arising from incomplete or inaccurate information provided to us. Changes in Legislation: Our advice is based on Australian taxation laws and guidance current at the date of provision. We are not obliged to update previously provided advice or documentation for subsequent changes in law unless specifically instructed by you. Australian taxation laws are subject to frequent change, and you should seek updated advice if you intend to rely on our advice at a later date. Nothing in these Terms limits your rights under the Australian Consumer Law.

Our liability is limited by a scheme approved under Professional Standards Legislation. Further information on the scheme is available from the Professional Standards Councils at www.psc.gov.au. Our liability for any claim arising from your use of the Website or Services is limited to:

• The resupply of the Services, or
• The cost of having the Services re-supplied.

We are not liable for indirect or consequential loss, including loss of profit, business opportunity, or reputation, arising out of or in connection with this engagement.

If you engage in cryptocurrency transactions, online sales, or other emerging digital economy activities, you are responsible for supplying complete and accurate records of all transactions. Our advice regarding digital assets is limited to the tax and accounting treatment of such activities, based on the information you provide and current ATO guidance at the time of preparing your returns. The tax treatment of cryptocurrency and digital assets is evolving. Any subsequent changes to ATO positions may require amendments to previously lodged returns, which would constitute a separate engagement.

Neither party shall be liable for any delay or failure to perform their obligations under these Terms resulting from events beyond their reasonable control, including but not limited to:

• Natural disasters
• Pandemics or widespread illness
• Government restrictions
• Power or telecommunications failures
• Cyber attacks

If a force majeure event occurs, the affected party shall promptly notify the other party and make reasonable efforts to perform their obligations as soon as practicable.

Competitors — including other accountants, bookkeepers, and advisors — may not:

• Access the Website for commercial analysis
• Use Website content to benefit their business

Breaching this clause may result in legal action.

Either party may terminate the engagement by providing 14 days written notice. We may also suspend or terminate your access to the Website if:

• You breach these Terms, or
• Your actions negatively affect our business or reputation.

In the event of termination:

• You remain responsible for payment of fees for services performed up to the date of termination
• We will provide you with copies of all relevant documents upon payment of outstanding fees
• We will take reasonable steps to cooperate with any successor accountant you appoint

Termination does not affect rights accrued prior to termination.

You agree to indemnify Wisdom Accounting, its owners, staff, and contractors against any claims, damages, losses, or expenses arising from:

• Your use of the Website or Services
• Your breach of these Terms
• Your violation of the law or third-party rights

If a dispute arises, we will first attempt to resolve the issue by mutual discussion. If the dispute cannot be resolved amicably, both parties agree to:

• Provide written notice outlining the dispute
• Attempt to resolve the matter in good faith within 28 days
• If unresolved, participate in mediation in Newcastle, New South Wales

This clause does not limit either party’s right to seek urgent injunctive relief. Making a Complaint to the TPB: If you are dissatisfied with our tax agent services, you have the right to make a complaint to the Tax Practitioners Board. Information about the TPB’s complaints process can be found at www.tpb.gov.au/make-complaint.

These Terms are governed by the laws of New South Wales, Australia. You agree to the exclusive jurisdiction of the courts in Newcastle, NSW.

If any clause in these Terms is unenforceable, the remaining provisions will continue in full effect.

For questions about these Terms, please contact: Wisdom Accounting Tax Agent Number: 26101985 Email: info@wisdomaccounting.com.au Phone: +61 484 351 189 Address: 3/27 Kelton St, Cardiff NSW 2285 ABN: 95 135 826 932