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Obligations & rights

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The Tax Agents Services Act 2009 requires us to advise you of your rights and obligations where we are acting for you on taxation matters. In relation to the taxation services provided:

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You are responsible for making all relevant information available to us in a complete and timely manner.

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Australia’s income tax and indirect tax system is based on a self-assessment. The Commissioner is entitled to rely on any statements made. Where those statements are later found to be incorrect, the Commissioner may amend your assessments and, in addition to any tax assessed, you may also be liable for penalties and interest charges. The period of review can be up to four years although there are some exceptions to this. Where the Commissioner forms an opinion of fraud or evasion, there is no limit for amending assessments.

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You are responsible for the accuracy and completeness of the particulars and information required to comply with the various taxation laws. We will use the information supplied in the preparation of your returns.

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You have an obligation to keep proper records that will substantiate the taxation returns prepared and satisfy the substantiation requirements of the various tax laws for at least 5 years. Failure to keep such records could result in claims being disallowed, additional tax being imposed, and the imposition of penalty or general interest charges.

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Your rights as a taxpayer include:

  • The right to seek a private ruling;

  • The right to object to an assessment by the Commissioner;

  • The right to appeal against an adverse decision by the Commissioner.

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Certain time limitations may exist for you to exercise these rights. Should you wish to exercise these rights at any time you should contact us so that we can provide you with the relevant time frames and to discuss any additional requirements that may exist.

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We are bound by the Tax Agents Services Act 2009 Code of Professional Conduct which includes a duty to act lawfully and in the best interests of our clients, ensure the services we perform are provided competently and in a timely manner, ensure that returns and other statements are lodged in a timely manner, maintain our knowledge and skills, take reasonable care in ascertaining the state of your affairs where it is relevant to the work we are completing, and take reasonable care to ensure the tax laws are applied correctly.

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Correction of incorrect or misleading statements

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The Tax Agents Services Act 2009 Code of Conduct prohibits us from making a statement to the Tax Commissioner or other government agency that we know, or ought to know, is false, incorrect or misleading, or incorrect or misleading by omission. If we become aware that a statement is materially incorrect, we are obligated at law to either correct it, or advise you that the statement should be corrected. If the statement is not corrected within a reasonable time, we are obligated to report this misstatement to the relevant authority.

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Non-compliance with laws or regulations

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Where we suspect there may be non-compliance with laws or regulations, we are required under APES 110 issued by the Accounting Professional & Ethical Standards Board to consider this matter. This may involve making further enquiries, considering the position, and taking what we consider to be appropriate actions, with the objective being to rectify, remediate or mitigate the consequences of the non-compliance. This extends to a public interest duty as defined by APES 110.

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Tax agent services

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This engagement will be managed by Alysha Henskens Tax Agent No. 1612 6008 and AdvanTax Group operating under Tax Agent No. 24684969.  The Tax Practitioners Board maintains a public register of the registration details of registered, suspended and deregistered tax and BAS agents. Only registered practitioners can provide tax agent services. You can access the register here: https://www.tpb.gov.au/public-register.

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From time to time during the completion of your work, we may engage various staff and/or contract personnel who we consider appropriate for the completion of your work. These personnel will have access to your accounting and taxation records only for the purpose of completing the accounting and taxation engagements agreed. In all cases, these personnel will be subject to our supervision and control.

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Complaints

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We are committed to providing quality services to our clients. This commitment extends to providing a complaints resolution mechanism for our clients.

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Our complaints process is:

  • If you have a complaint about the services delivered to you, in the first instance, please contact Alysha via phone (03 9738 0069) or email ([email protected]).

  • We will endeavour to respond to you within 3 business days acknowledging your email and providing an estimated time for an answer/resolution.

  • We will attempt to mediate the issue and provide a satisfactory reply.

  • If your matter is not resolved, you have the right to make a complaint to the Tax Practitioners Board: https://www.tpb.gov.au/complaints.​

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Privacy & confidentiality

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AdvanTax Group is compliant with the Privacy Act 1988 (Privacy Act). 

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From time to time, we may be asked to provide copies of the financial statements, income tax returns or other information produced in the course of this engagement.  We will always seek your permission before passing on your financial information.

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