Trustee of Alliance Group Trust trading as Alliance Accounting Group
(AAG) has set out in this document our basic terms and conditions of
business (“Terms”), which together with our Proposal (together called
“Agreement”), will apply to all work AAG undertakes for you with respect
to this agreement. If there is any conflict between these Terms and our
Proposal, then the Proposal shall prevail.
For this Terms, AAG includes its partners, employees and all its related entities.
Purpose, Scope and Output of the Engagement
firm will provide taxation, accounting, bookkeeping and all services
listed on this website, which will be conducted in accordance with the
relevant professional and ethical standards issued by the Accounting
Professional & Ethical Standards Board Limited (APESB), and with the
Tax Agent Services Act (2009). The extent of our procedures and
services will be limited exclusively for this purpose only. As a result,
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
Our duty of care is to our client named in the Proposal
and to no other person. Any other person, who wishes to rely upon our
advice, can only do so with our written agreement.
Period of Engagement
This engagement document will be effective for future years unless we issue an amended one to you.
conducting this engagement, information acquired by us in the course of
the engagement, including any 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 may collect Personal
Information about you, 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.
responsible for the reliability, accuracy and completeness of the
accounting records, particulars and information provided and disclosure
of all material and relevant information. You are required to arrange
for reasonable access by us to relevant individuals and documents, and
shall be responsible for both the completeness and accuracy of the
information supplied to us. Any advice given to you is only an opinion
based on our knowledge of your particular circumstances. You or your
staff are responsible for maintaining and regularly balancing all books
of accounts, and the maintenance of an adequate accounting and internal
control system. You have obligations under self assessment to keep full
and proper records in order to facilitate the preparation of accurate
returns. It is your responsibility to keep those records for five (5)
For the provision of tax return preparation services
taxpayer is responsible under self assessment to keep full and proper
records in order to facilitate the preparation of a correct return.
Whilst the Commissioner of Taxation will accept claims made by a
taxpayer in an income tax return and issue a notice of assessment,
usually without adjustment, the return may be subject to later review.
Under the taxation law such a review may take place within a period of
up to four (4) years after tax becomes due and payable under the
assessment. Furthermore, where there is fraud or evasion there is no
time limit on amending the assessment. Accordingly, you should check the
return before it is signed to ensure that the information in the return
Where the application of a taxation law to your
particular circumstances is uncertain you also have the right to request
a private ruling which will set out the Commissioner’s opinion about
the way a taxation law applies, or would apply, to you in those
circumstances. You must provide a description of all of the facts (with
supporting documentation) that are relevant to your scheme or
circumstances in your private ruling application. If there is any
material difference between the facts set out in the ruling and what you
actually do the private ruling is ineffective.
If you rely on a
private ruling you have received, the Commissioner must administer the
law in the way set out in the ruling, unless it is found to be incorrect
and applying the law correctly would lead to a better outcome for you.
Where you disagree with the decision in the private ruling, or the
Commissioner fails to issue such a ruling, you can lodge an objection
against the ruling if it relates to income tax, fuel tax credit or
fringe benefits tax. Your time limits in lodging an objection will
depend on whether you are issued an assessment for the matter (or
period) covered by the private ruling.
Specific Terms for Corporations – ASIC Agent
the engagement or registration of a corporation, AAG becomes the ASIC
agent, and holds the corporate register whilst acting as ASIC agent,
although the register remains the property of the company.
companies, regardless of their trading activity or purpose are subject
to an annual ASIC agent package fee. The fee is invoiced each July for
the forthcoming financial year and details the service covered including
hosting of the registered office and upkeep of corporate register
documentation. No refund or pro rata is available for changes or
additions during the financial year.
of our services in conjunction with this engagement document indicates
your acceptance of the use of outsourced services as described. Where
the outsourced service requires the disclosure of personal information
to an overseas recipient a consequence of your consent is that AAG will
be required to take reasonable steps to ensure that the Australian
Privacy Principles are complied with by the overseas recipients of the
arrangement is based on the type of services listed on the AAG web page
which you engage and the fee listing can be viewed on our page. We
reserve the right to amend our fee at any time. If you hire our service
listed on our web page, we undertake to fulfil the service engaged at
the price listed at the time you hired.
Fees are charged for the
preparation of your tax returns according to our understanding of tax
law, and our professional and ethical standards. If you do not wish to
proceed with the tax return prepared, you are entitled to engage another
professional. However, your fees will not be refunded under any
Goods and Services Taxation (GST)
All fee listed on this website are in Australian Dollars (AUD) and subjected to GST.
Limitation of Liability
liability is limited by a scheme approved under Professional Standards
Legislation. Further information on the scheme is available from the
Professional Standards Councils’ website: http://www.professionalstandardscouncil.gov.au.
Ownership of Document
original documents obtained from you arising from the engagement shall
remain your property. However, we reserve the right to make a reasonable
number of copies of the original documents for our records.
of these documents will vest in you. All other documents produced by us
in respect of this engagement will remain the property of the firm,
subject to any statutory obligations.
The firm has a policy of
exploring a legal right of lien over any client documents in our
possession in the event of a dispute. The firm has also established
dispute resolution processes.
is possible that a person may make a claim against us in connection with
our appointment, including the services we provide to you. If this
happens, we may suffer or incur liabilities, claims, costs, losses, fees
and expenses, including legal costs (Losses). You agree to indemnify us
against any such Losses, except to the extent a Loss is solely the
result of our own negligence. One example of where the indemnity will
apply is where the Losses are a consequence of any specific instruction
or request you make, inaccurate information you provide to us, or any
breach by you of the terms of our appointment.
Agreement with Terms
terms described above have been provided to you, and they are deemed to
be accepted by you. If you have any disagreement with these terms,
please advise by email.