Terms of Engagement – Amodio Accounting Services

1. Parties to the Engagement

These Terms of Engagement apply between:

Amodio Accounting Services
Tax Agent Registration Number: 25185843
("we", "our", or "us")

and

The client(s) identified in our engagement correspondence, tax return questionnaire, online lodgement portal, or otherwise providing information to us for the preparation and lodgement of taxation services ("you" or "your").

These terms apply to all individuals and entities for whom we are engaged to provide taxation or accounting services.

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2. Scope of Services

We may provide the following services as agreed with you from time to time:

• Preparation and lodgement of income tax returns

• Preparation and lodgement of Business Activity Statements (BAS)

• Taxation advice and compliance services

• Review of taxation records and supporting documentation

• Liaison with the Australian Taxation Office (ATO)

• General accounting and bookkeeping related services

• Other taxation or accounting services specifically agreed between the parties

Our services are limited to the matters specifically agreed with you. Unless otherwise agreed in writing, we do not provide legal, financial planning, investment, audit, or valuation services.

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3. Our Responsibilities

Under the Tax Agent Services Act 2009 (TASA), we are required to:

• Act lawfully and in your best interests

• Act honestly and with integrity

• Provide taxation services competently

• Maintain appropriate confidentiality of your information

• Take reasonable care in ascertaining your state of affairs

• Manage any conflicts of interest appropriately

• Maintain professional indemnity insurance as required by law

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In performing our services, we will:

• Prepare your tax returns and related documents based on the information you provide

• Exercise reasonable care and skill in the provision of services

• Lodge documents with the ATO in a timely manner once approved by you

• Communicate with you regarding matters relevant to your taxation affairs

• Advise you of material issues identified during the engagement

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We are required to report to the ATO if we suspect any of our clients are doing the wrong thing.

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We are not responsible for detecting fraud, theft, or other irregularities unless specifically engaged to do so.

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4. Your Responsibilities

You are responsible for:

• Providing complete, accurate, and timely information required for us to perform the services

• Ensuring all information supplied is true and correct

• Retaining supporting documentation required under taxation law

• Reviewing all returns, statements, and documents before signing or approving lodgement

• Advising us promptly of any changes to your circumstances relevant to the services provided

• Responding to our requests for information within a reasonable timeframe

• Paying our fees within the agreed terms

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You acknowledge that:

• The Australian taxation system operates on a self-assessment basis

• You are legally responsible for the accuracy and completeness of information lodged with the ATO

• Penalties and interest may apply for incorrect, incomplete, or late information

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You have rights under taxation law, including rights of objection and appeal against ATO decisions.

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5. Information and Documentation

You may provide information to us electronically, including via email, cloud software, secure portals, or other digital methods.

We rely on the accuracy and completeness of information you provide and will not independently verify that information unless specifically agreed.

We may retain copies of documents provided to us in electronic or physical form for the period required by law and professional standards.

Original documents supplied by you remain your property. We may retain copies for our records.

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6. Communication

We may communicate with you by:

• Email

• Telephone

• SMS

• Secure client portals

• Accounting software platforms

• Video conferencing

• Postal correspondence where required

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You acknowledge that electronic communications may not always be secure or free from risk. By engaging our services, you consent to communication via electronic means unless otherwise advised in writing.

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7. Reliance on Advice

Our advice and services are provided solely for your use and only for the purpose outlined in the engagement.

You must not rely on our advice for any purpose other than that for which it was provided. We do not provide any financial or investment advice. All advice provided is in relation to Accounting and Taxation matters and of a factual nature. 

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No responsibility is accepted for losses arising from:

• Incomplete or inaccurate information supplied by you

• Failure to act on advice within relevant timeframes

• Changes in legislation, ATO practice, or judicial interpretation after advice is provided

• Use of our advice by third parties without our written consent

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Unless expressly stated otherwise, our services do not constitute an audit or assurance engagement.

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8. Third Party Disclosure and Outsourcing

We may engage third-party service providers, including cloud software providers, document storage providers and IT providers to assist in delivering services.

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Where necessary, your information may be disclosed to:

• The Australian Taxation Office

• Government agencies

• Software providers

• Professional advisers engaged on your behalf

• Service providers assisting in the delivery of services

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We will take reasonable steps to ensure third parties maintain confidentiality obligations.

By engaging our services, you consent to us disclosing information to third parties where reasonably necessary to provide the agreed services.

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9. Fees and Payment Terms

Our fees may be charged:

• At fixed rates

• Based on time spent

• Based on the complexity of the work performed

• In accordance with separately quoted fees

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Additional charges may apply where:

• Incomplete information is provided

• Significant additional work is required

• Amendments are requested after completion

• Urgent services are requested

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Invoices are payable within the billing terms outlined on the invoice unless otherwise agreed in writing.

We reserve the right to suspend services or withhold lodgement of documents where accounts remain unpaid.

Interest or recovery costs may apply to overdue accounts where permitted by law.

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10. Tax Refunds

Tax refunds are to be paid directly by the ATO into your nominated bank account. Please ensure you provide up to date and correct bank details. We are not liable for incorrect bank details provided by a client.

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11. Professional Indemnity Insurance

We maintain professional indemnity insurance that meets the requirements of the Tax Practitioners Board and applicable professional standards.

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12. Conflicts of Interest

We maintain policies and procedures to identify and manage conflicts of interest.

Where a conflict arises, we will advise you as required and take appropriate action in accordance with our professional obligations.

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13. Privacy and Confidentiality

We are committed to protecting your privacy and handling personal information in accordance with applicable privacy laws.

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Information obtained during the engagement will remain confidential except where:

• Disclosure is authorised by you

• Disclosure is required by law

• Disclosure is required to perform the agreed services

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14. Record Retention

We may retain records relating to the engagement for the period required by law and professional standards.

At the conclusion of that period, records may be securely destroyed without further notice.

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15. Limitation of Liability

To the extent permitted by law, our liability for any claim arising from the engagement is limited to the re-supply of the services or the amount of fees paid for those services.

We are not liable for indirect, consequential, or economic loss arising from the engagement.

Nothing in these terms excludes any rights that cannot lawfully be excluded.

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16. Termination of Engagement

Either party may terminate the engagement at any time by written notice.

We may cease acting for you where:

• Fees remain unpaid

• You fail to provide requested information

• We believe continued engagement may breach legal or professional obligations

• There is a breakdown in the professional relationship

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Termination does not affect obligations accrued prior to termination, including payment of outstanding fees.

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17. Complaints and Dispute Resolution

If you have a concern or complaint regarding our services, please contact us in writing so we may attempt to resolve the matter promptly.

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Where a dispute cannot be resolved directly, the parties may agree to mediation or other alternative dispute resolution processes.

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You may also contact the Tax Practitioners Board regarding matters relating to registered tax practitioners.

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18. Acceptance of Terms

By providing information to us, signing an engagement document, ticking 'I Agree' on the questionnaire, electronically approving documents, or instructing us to proceed with services, you acknowledge and agree to these Terms of Engagement.

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19. Contact Details

Amodio Accounting Services
PO Box 995, Toronto NSW 2283
info@amodioservices.com.au
(02) 4950 5678
Tax Agent Registration Number: 25185843