TAXO ADVISORY

In accordance with the Tax Agent Services (Code of Professional Conduct) Determination 2024, we advise that there are no events within the last 5 years affecting our firm or any registered tax practitioner listed above that require mandatory disclosure. Disclosable events include: TPB registration suspended or terminated; undischarged bankruptcy; conviction for a serious taxation offence or fraud; imprisonment of 6 months or more; penalties for promoting a tax exploitation scheme; or Federal Court pecuniary penalties under the Tax Agent Services Act 2009. Should any such event arise, we will notify you promptly.

Complaints should first be raised with us directly. If unresolved:

• IPA: publicaccountants.org.au — Complaints & Disciplinary Action
• TPB: tpb.gov.au/complaints

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

All services are performed in accordance with the Tax Agent Services Act 2009, APES 110 Code of Ethics, and APES 220 Taxation Services.

Independence: You must notify us of any potential conflict of interest — including deaths, matrimonial disputes, litigation, business restructures, or employment offers to our staff.

Confidentiality: Information acquired during this engagement is strictly confidential and will not be disclosed except as required by law, professional standards, or your written consent.

Under APES 110 NOCLAR requirements, we must respond appropriately to non-compliance with laws and regulations — intentional or otherwise — by a client, management, or persons under their direction. We may be required to advise corrections, withdraw from the engagement, or report to relevant authorities where required by professional standards.

Our duty to act in your best interests is subject to an overriding obligation to comply with the law. We cannot lodge any return we believe to be false or misleading. Where required, we may advise corrections, withdraw from the engagement, or notify the ATO if corrections are not made.

Where you nominate us as your Trusted Adviser under the Consumer Data Right, we will only access CDR data necessary to provide the services in the Engagement Agreement.

Your rights include: seeking a private ruling from the ATO, objecting to or appealing ATO decisions, and accessing information about your obligations. Your obligations include keeping proper records for at least 5 years, lodging returns by due dates, and providing accurate information to your tax agent. Further information: tpb.gov.au/information-for-clients

You are personally responsible for the accuracy of all information provided and all documents lodged on your behalf. Drafts will be provided for your review before lodgement.

We are not responsible for late lodgement penalties where delays arise from your failure to provide information by agreed dates. We are not engaged to review previous returns by another practitioner unless separately agreed.

9.1 Referral & Introducer Agents
Where you were introduced to us through an Authorised Referral Agent, Authorised Representative, sub-agent, partner, or introducer ("Referral Agent"): the binding professional engagement is solely with TAXO ADVISORY and its registered tax practitioners. Referral Agents are not tax practitioners and do not provide tax advice. They may assist with introductions, communication, document collection, and fee collection as our authorised representative. They are bound by our confidentiality obligations. We are not responsible for representations made outside this agreement.

9.2 Payment Technology Partners & IT Providers
We engage payment technology providers and IT platform operators to process payments and operate our digital infrastructure on our behalf. These providers may include payment gateway operators, software-as-a-service providers, and technology companies integrated into our client portal. Payments processed through these systems are treated as direct payment to TAXO ADVISORY. These partners operate under data processing and confidentiality agreements with us and do not have authority to provide tax advice or vary the terms of your engagement.

9.3 Tax Agent Entities as Payment Collectors
Individual tax agents or their business entities (sole trader, company, or trust structures) may collect fees for professional services performed under their registered tax agent number. Where a tax agent is separately registered for GST, their invoices will reflect their own GST obligations. TAXO ADVISORY may issue a consolidated invoice or each practitioner entity may invoice separately, depending on the arrangement agreed prior to commencement of work.

10.1 Fees
Fees are as set out in the Engagement Agreement. Fees communicated are estimates unless confirmed as fixed fees in writing. Payment is due within 14 days of invoice. We may require upfront payment, suspend services for unpaid fees, charge interest, and recover amounts through legal proceedings. Where a Referral Agent or authorised payment collector receives fees on our behalf, this is treated as direct payment to us.

10.2 GST — Goods and Services Tax
Where TAXO ADVISORY or the relevant registered tax agent is registered for Goods and Services Tax (GST) under the A New Tax System (Goods and Services Tax) Act 1999, GST will be applied to our fees as required by law. All invoices will clearly state whether amounts are GST-inclusive or GST-exclusive. The GST registration status of individual tax agent practitioners operating under this platform may vary. You will be advised prior to commencement of each matter whether GST applies to that specific engagement. Where a tax refund is used to offset fees, any applicable GST will be deducted from your refund accordingly.

10.3 Payment Methods
Payments may be made directly to TAXO ADVISORY or through our authorised payment collectors as described in Clause 9. A payment processing or transaction fee may apply and will be disclosed at the point of payment. All fee disputes must be raised with TAXO ADVISORY directly, regardless of which entity collected the payment.

Final prepared documents are your property. Working papers and internal records remain ours. Where permitted by law, we may exercise a lien over all materials until all outstanding fees are paid. Copies will be provided upon request.

As an IPA member, we are subject to the IPA Quality Review Program (QRP), mandated by IFAC. By accepting our Engagement Agreement, you acknowledge files may be made available for QRP review if requested by the IPA.

As an IPA member, our liability is limited under Professional Standards Legislation. We are not liable for losses from incorrect or incomplete information you provide, reliance by unintended third parties, indirect or consequential losses, or losses from failure to provide information required for ATO safe harbour protection. Further: psc.gov.au

We comply with the Privacy Act 1988 (Cth) and the 13 Australian Privacy Principles. Our full Privacy Policy is available on our website.

We collect: identity information (name, DOB, occupation); contact details (address, email, phone); government identifiers (TFN, ABN, ACN); financial information; and entity details (company, trust, SMSF, partnership). We use this information solely to provide services and meet legal obligations.

We may disclose your information to:

All disclosures are confidential. To access or correct your information, contact us at info@taxabn.com.au. We may disclose information to overseas cloud infrastructure providers — we take reasonable steps to ensure they comply with Australian Privacy Principles or equivalent obligations.

We use: our secure client portal; cloud accounting software (Xero, QuickBooks, MYOB, Excel, and others); ATO Online Services for Tax Agents; email and digital communication platforms; and document management and automation systems.

You agree software providers have no liability to you under this engagement. This exclusion does not apply to fraud or liability that cannot be excluded by law.

This agreement commences upon digital acceptance and continues on an ongoing basis. These T&Cs may be updated from time to time — updated versions will be published on our website. Continued use constitutes acceptance of updated terms. Either party may terminate by written notice. Termination does not affect fees accrued prior to termination.

These T&Cs are accepted digitally via our client portal or signup system, together with the Engagement Agreement. Digital acceptance is legally binding and equivalent to a signed document under Australian law. Your acceptance is recorded with name, email, IP address, device information, and timestamp.

18.1 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.

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

18.3 Multiple Practitioners
By engaging us, 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 published in your Engagement Agreement and client portal.

18.4 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.

These Terms & Conditions are governed by the laws of the State of New South Wales, Australia. Any disputes arising under or in connection with these terms are subject to the exclusive jurisdiction of the courts of New South Wales and the Federal Court of Australia. Nothing in these terms limits rights you may have under applicable Australian consumer protection legislation.