Terms and Conditions of Engagement


The 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

This 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 attention.

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.


In 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.

You are 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) years.

For the provision of tax return preparation services

A 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 is accurate.

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

On 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.

All 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.

Outsourced Services

Acceptance 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 Personal Information.


The fee 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 circumstances.

Goods and Services Taxation (GST)

All fee listed on this website are in Australian Dollars (AUD) and subjected to GST.

Limitation of Liability

Our 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

All 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.

Ownership 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.


It 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

The 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.