General Terms and Conditions

These are the General Terms and Conditions between Tempo Tax and Accounting Pty Ltd ATF Brannen Family
Trust Trading as Tempo Tax and Accounting (“We”) ABN 90 905 203 185 and the undersigned (“You”). This
Agreement is constituted by these Terms and any other later document that we advise you becomes part of, or
varies this Agreement. These Terms confirm our understanding of the nature and the limitations of the services we will provide.

SCOPE OF OUR SERVICES

We will prepare and lodge all tax returns which will be conducted in accordance with the relevant professional
and ethical standards issued by the Accounting Professional & Ethical Standards Board Limited (APESB). The extent of our procedures will be limited exclusively for this purpose only. Thus, no audit or review will be
performed and, accordingly, no assurance will be expressed. Our engagement cannot be relied upon to
disclose irregularities including fraud, other illegal acts and errors that may exist. However, we will inform you
of any such matters that come to our attention.
Our professional services are conducted and if applicable, Annual Financial Statements will be prepared for distribution to the relevant specific organisation or party for the purpose specified in the report or as agreed.

We disclaim any assumption of responsibility for any reliance on our professional services to any party other
than as specified or agreed, and for the purpose which it was prepared. Where appropriate, our report will
contain a disclaimer to this effect.
The scope of any tax engagement will be limited to income tax, payroll tax and Goods and Services Tax. It will
not cover any other taxes such as stamp duty or land tax, unless specifically agreed otherwise.

USE OF CLOUD COMPUTING SERVICES

We use Xero (a cloud accounting system), Xero Practice Manager (a cloud practice management system), Xero
Tax (a cloud tax return preparation system), Office 365 (a cloud email and calendar system), Typeform (a cloud
survey system), Practice Ignition (a cloud proposal engagement system) and AdobeSign (a cloud electronic
signature system). These cloud computing systems store files on remote servers operated by third parties,
including the use of hosting providers in the United States of America and in Singapore.

There is the ability for you to act as the Subscriber for Xero Business Edition subscriptions and to “invite” us
into that subscription as an “invited user”, rather than having us act as the Subscriber to that subscription. Xero
has different user roles, and in particular the Subscriber to a Xero subscription has the ability to control access
rights to a Xero subscription.
If we are the Subscriber for your Xero Business Edition, we will always give you full access to your Xero
subscription, including if the business relationship between us terminates or if there is a dispute between us. If you transfer your business to a new accountant, you will need to provide us with the name and email address
of your chosen new Xero Subscriber for us to transfer your Xero subscription. We are bound by the Xero
Partner Code of Conduct. This Code contains dispute resolution procedures and how your access to the Xero
subscription will be maintained in the event of a dispute (including relating to non-payment of our fees)
between us and you.

STORAGE OF PERSONAL INFORMATION

By agreeing to this engagement and accepting these services you acknowledge and agree that your personal
information may be stored overseas.

PERIOD OF ENGAGEMENT

Our general engagement will start when you sign and return to our office these Terms. Any specific
engagement may be subject to a specific Engagement Letter, Fee Proposal and/or Quote.

OUTSOURCED SERVICES

We may involve third party contractors or outsourced service providers in providing various aspects of your
accounting work, including accounting file preparation and/ or data entry into our accounting systems,
auditing of accounts (including Self-Managed Super Funds), financial planning & dealing with financial
institutions, home loan, business loan & personal loan services and investment and insurance services.
Acceptance of our services in conjunction with this engagement document indicates your acceptance of the
use of outsourced services as described above. Where the outsourced service requires that the disclosure of
personal information to an overseas recipient, a consequence of your consent is that we, your accountants, will be required to take reasonable steps to ensure that Australian Privacy Principles are complied with by the overseas recipients of the Personal Information.

RESPONSIBILITIES

In conducting this engagement, information acquired by us during the engagement, including information
relating to your affairs whether it belongs to you or not or is provided by you or not, is subject to strict
confidentiality requirements. That information will not be disclosed by us to other parties except as required or
allowed for by law, or with your express consent.
We wish to draw your attention to our firm’s system of quality control which has been established and
maintained in accordance with the relevant APESB standard. Thus, our files may be subject to review as part of the quality control review program of the Chartered Accountants Australia and New Zealand, which monitors
compliance with professional standards by its members. We advise you that by accepting our engagement you
acknowledge that, if requested, our files relating to this engagement will be made available under this
program. Should this occur, we will advise you.

PRIVACY ACT

We may collect Personal Information about your representatives, your clients and others when we provide
services to you. If we do, you agree to work with us to ensure that we both meet the obligations that we each
may have under the Privacy Act 1988 (Cth) (as amended) (Privacy Act). The obligations may include notifying
the relevant person to whom the personal information relates who we are and how we propose to use their
personal information. Where you have collected personal information, you confirm that you have collected the
personal information in accordance with the Privacy Act, that you are entitled to provide this personal
information to us and that we may use and disclose the personal information for the purpose/s we provide our
services to you. We will handle personal information in accordance with the Privacy Act.

YOUR DISCLOSURE AND RECORD KEEPING OBLIGATIONS

You are required by law to keep full and accurate records relating to your tax affairs in order to facilitate the
preparation of accurate tax returns. The responsibility for the accuracy and completeness of the particulars and
information provided to us by you rests with you. Any advice given to you by us is only an opinion based on
our knowledge of your circumstances.
It is your obligation to provide us with all information that you reasonably expect will be necessary to allow us
to perform work specified 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 10 working days.
Inaccurate, incomplete or late information could have a material effect on our services and/or our conclusions
and may result in additional fees.
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 the terms in this Agreement, 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. You are responsible for the reliability, accuracy and completeness of the accounting records and disclosure to us of all material and relevant information.
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. 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 considered 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.

In relation to your financial records, you will be specifically responsible for retaining copies of all financial
records and source documents for a period of 5 years, and providing to us all financial information we have
requested within 10 working days of our request.
Please note that if you do not provide us your financial information properly reconciled and in the format
requested by us, any up-front or Fixed Quotes we have provided to you will not be applicable and the cost of
our services will be higher.

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 while we provide our service to you. 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.

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
operations of these arrangements depend, in part, on you complying with your obligation to disclose any
potential conflicts of interest to us (as mentioned previously).
Our advice and/or services will be based on Australian Taxation Laws in force 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 at the time of the change in law or announced change in law.

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 may result in the production of Financial Statements, Income Tax Returns, Super Fund
Documents, and other electronic documents or files which will be supplied to you. Ownership of these
documents will vest in you. All other documents produced by us in respect of this engagement will remain our property.
We will exercise a legal right of lien over any of your documents in our possession in the event of a dispute
between us. We also have established dispute resolution processes, details of which are available on request.

LIMITATION OF LIABILITY

Our liability is limited by a scheme approved under Professional Standards Legislation. Further information on the scheme is available from the Professional Standards Council’s website: http://www.psc.gov.au

INVOLVEMENT OF OTHERS

Where, as part of this engagement, the services of an external consultant or expert are required, an estimated
cost and timeframe and involvement will be provided to you for your approval.

PAYMENT TERMS
In the event of you being in default of your obligation to pay us within the payment terms as listed in a specific
Fee Proposal and/or Quote and the overdue invoice(s) are then referred to a debt collection agency and/or law
firm for collection and we are charged commission and/or disbursements and/or legal fees, you agree that you will be liable to pay as a liquidated debt to us any commission, disbursements and legal fees payable by us.
Our payment terms are: Either upfront payment is required as listed on the attached Proposal or Payment due in full for all other engagements 7 days from issue of Invoice. If the amount payable on the Invoice is not paid
within 30 days of the date of that Invoice, then interest will be payable by you on the total unpaid amount
calculated 30 days from the date of the Invoice until the actual date of payment at the rate of 24% per annum
calculated daily.
Payment in full must be made before we lodge your Tax Returns with the ATO