This engagement applies to you individually and automatically extends to all entities you own, control, manage, or represent, including:

• You as an individual taxpayer
• Any company (Pty Ltd) in which you are a director or shareholder
• Any trust in which you are a trustee, appointor, or beneficiary
• Any partnership in which you are a partner
• Any Self-Managed Superannuation Fund (SMSF) in which you are a trustee or member
• Any sole trader business operated under your ABN
• Any future entity you establish, acquire, or gain control of

Core Compliance Services:

• Individual, company, trust, partnership, and SMSF income tax returns
• BAS / IAS preparation and lodgement
• Annual financial statements (Profit & Loss, Balance Sheet, Notes)
• Fringe Benefits Tax (FBT) returns
• SMSF compliance, accounts, and annual return
• ABN, company, trust, and partnership registrations

Additional Services (On Request — Additional Fees Apply):

• Bookkeeping and payroll processing
• Tax planning and advisory
• ATO audit support, reviews, and dispute representation
• Business advisory, structuring, and consulting
• ATO correspondence and objection management
• Capital gains tax planning and reporting
• Amendment returns
• Company secretarial and ASIC compliance

By accepting, you authorise TAXO ADVISORY and all registered tax practitioners listed above to:

• Act as your registered tax agent and/or BAS agent
• Access ATO Online Services for Tax Agents on your behalf
• Prepare, review, and lodge all required returns, statements, and forms
• Communicate with the ATO, ASIC, and other government authorities
• Act for all entities covered by this engagement
• Receive and review ATO correspondence and initial assessments on your behalf

This authority is ongoing and continues until revoked in writing. Revocation by one individual or entity does not revoke authority for other entities or group members.

We will:

• Prepare and lodge documents with reasonable care and professional skill based on information you provide
• Comply with the Tax Agent Services Act 2009, APES 110 Code of Ethics, and APES 220 Taxation Services
• Maintain confidentiality in accordance with the Privacy Act 1988 (Cth)
• Inform you of matters that may affect your tax position
• Act in your best interests, subject to our overriding legal and ethical obligations
• Forward copies of returns for your review and approval before lodgement

Pursuant to NOCLAR requirements of APES 110, where non-compliance with laws comes to our attention, we are required to respond under professional standards.

You agree to:

• Provide accurate, complete, and timely information and documentation
• Maintain proper records for a minimum of 5 years as required by law
• Review and approve all draft documents before lodgement
• Notify us promptly of changes to your circumstances, income, entities, or financial position
• Ensure you are authorised to engage us on behalf of any associated entity

6.1 Basis of Fees
Fees are based on time, complexity, and skill required. Fees will be communicated before work commences and may vary where scope differs from the initial estimate. We will advise you if costs are likely to significantly exceed an estimate before proceeding. Your actual fee may be less or more than indicative rates — the final fee applicable to each matter will be clearly agreed with you before work commences.

6.2 Indicative Standard Rates

6.3 GST — Goods and Services Tax
TAXO ADVISORY and individual tax agent practitioners on this platform may or may not be registered for GST. Where GST applies, it will be clearly stated on each invoice — showing the GST-registered entity's details, whether the amount is GST-inclusive or GST-exclusive, and the applicable GST amount. This platform is used by TAXO ADVISORY and, where applicable, by other independent registered tax agents managing their own clients. Invoices may be issued in the name of TAXO ADVISORY or in the name of the relevant tax agent entity, depending on the nature of the engagement.

6.4 Payment Terms
Payment timing depends on the nature of work and will be specified in your invoice:

• Before lodgement: Some tax return and compliance work requires payment to be cleared before we proceed with lodgement
• In advance: Certain advisory, audit, or complex matters may require upfront payment or a deposit before commencement
• Within 24 hours: Time-sensitive matters (e.g. urgent ATO correspondence, same-day work) require payment within 24 hours of invoice
• Within 14 days: Standard invoices are due within 14 days of issue unless otherwise agreed in writing

The payment timeline applicable to your specific work will be clearly stated on your invoice. We may require upfront payment, suspend services for unpaid fees, charge interest, and recover amounts through legal or debt recovery proceedings.

6.5 Authorised Payment Collectors
Payments may be made directly to TAXO ADVISORY or through our authorised collectors — including Referral Agents, payment technology partners, and tax agent business entities. Payment to any authorised collector is treated as direct payment to us. A transaction fee may apply and will be disclosed at the point of payment. All fee disputes must be raised with us directly.

To deliver our services efficiently and securely, we use our secure client portal, cloud accounting software (Xero, QuickBooks, MYOB, and others), ATO Online Services for Tax Agents, email and digital communication, and document management systems.

7.1 Staff & Service Delivery
Our professional work is primarily performed by our own registered practitioners and employed staff. We may engage trusted employees or contractors who work remotely, including in locations outside Australia, subject to the same confidentiality, professional, and data protection obligations that apply to all our staff. Where required by law and professional standards, all personnel handling your information are appropriately qualified, supervised, and bound by our confidentiality obligations regardless of their location.

7.2 Outsourcing
For certain basic or administrative tasks (such as data entry, document formatting, or processing), we may engage trusted third-party service providers or outsourced partners. We will only do so where:

• The provider is bound by appropriate confidentiality and data protection agreements
• The work does not involve unsupervised access to your sensitive financial data (TFN, bank details)
• The overall professional responsibility for your engagement remains with TAXO ADVISORY

Software providers may host data on infrastructure located outside Australia. We take reasonable steps to ensure compliance with the Australian Privacy Principles or equivalent international standards.

Upon lodgement of returns and statements, you are generally responsible for managing ongoing ATO correspondence unless you have specifically engaged us to act further. ATO audit support, dispute resolution, amended assessments, objections, and ASIC correspondence are additional services charged separately. Please contact us before responding directly to the ATO or ASIC on any matter we have lodged on your behalf.

• Final prepared documents (returns, statements, activity statements) — your property
• Working papers, drafts, general ledgers, and internal records — our property at all times
• We may retain documents until all outstanding fees are paid in full
• Copies of final documents will be provided upon reasonable request

Our liability is limited by a scheme approved under Professional Standards Legislation (IPA Professional Standards Scheme). We are not liable for errors from incorrect or incomplete information provided by you; losses from failure to provide safe harbour information; late lodgement penalties from your delays; indirect or consequential losses; or reliance by third parties not identified as recipients of our work.

This engagement commences upon your digital acceptance and continues on an ongoing basis without requiring a new agreement each year. Either party may terminate in writing. We may terminate immediately for unpaid fees, unreliable information, or where continuing would breach our legal or professional obligations. Termination does not affect fees or obligations accrued prior to the termination date.

12.1 Assignment and Reallocation
We may assign or reallocate your matter to any of our existing or newly added registered tax agents within our platform at any time, in accordance with internal workflow and workload requirements. Any such reassignment will not affect the quality or continuity of service, or the overall professional responsibility of TAXO ADVISORY for your engagement. The registered tax agent currently responsible for your file is displayed in your client portal profile and lodgement records.

12.2 Notification
You will be notified when a new tax agent is assigned to or reallocated to your matter. Notifications will be provided via email, your client portal dashboard, or in-app messaging. You are responsible for keeping your contact details current to ensure receipt of notifications.

12.3 Multiple Practitioners
By accepting this engagement, you acknowledge that multiple registered tax agents may be involved in providing services across different matters or entities. All tax agents acting under this engagement are registered with the TPB and their registration numbers are listed in this agreement and in your client portal. This platform is also used by other independent registered tax agents for their own clients — any invoice you receive will clearly identify the issuing entity.

12.4 Transparency & Responsibility
The registered tax agent responsible for lodging your documents with the ATO is identified in your lodgement records. Any internal reassignment does not change the entity ultimately responsible for your advice or lodgement — TAXO ADVISORY remains the responsible registered entity at all times. You may request a specific tax agent for your matter, subject to availability.

As a member of the IPA, we are subject to the IPA Quality Review Program (QRP). By accepting this agreement, you acknowledge that files relating to this engagement may be made available for QRP review if requested by the IPA. Our liability is limited by the IPA Professional Standards Scheme approved under Professional Standards Legislation. Further information: psc.gov.au.

Registered with the TPB. Verify registration at: tpb.gov.au/public-register

If concerns arise:

1. Contact us at info@taxabn.com.au first
2. IPA: publicaccountants.org.au/about-ipa/governance/complaints-disciplinary-action/
3. TPB: tpb.gov.au/complaints

Further information: tpb.gov.au/information-for-clients

This Engagement Agreement must be read together with our Universal Terms & Conditions and Privacy Policy. These cover privacy, NOCLAR, quality review, professional standards, consumer data rights, and your full rights under taxation law. In the event of any inconsistency, this Engagement Agreement prevails.