Gazette Tax Terms and Conditions

We are professional accountancy services firm, and we do not, and cannot, give you legal advice. You acknowledge and agree that use of our services is not the provision of legal advice.

 Any documents or information provided via our site and services are pro-forma documents and intended for general information purposes. They do not consider your own personal circumstances or needs, they are not intended to be relied upon and are not a substitute for legal, tax, commercial or other professional advice based on your personal circumstances.

 Our service provides information to help you answer questions on our website, but this information is not advice. We have taken all reasonable steps to obtain accurate and appropriate documents using a qualified legal firm.

 ACCEPTANCE

These Terms and Conditions (Terms) Are Gazette Tax ABN 48 653 440 244. Its/Their  Successors and Assignees (Referred to as “We”, “Us” or “Our”) and You, the Person, Organisation or Entity That Wishes To: Access Our Platform to Download Pro-Forma Documents; Access Our Registered Tax
Agent, Domain Registration, Email Hosting and Other Related Services (Services) and Purchase Such Services from Us (Referred to as “You” or “Your”), and Collectively the Parties. These Terms Apply to All Sales Made by Us to You.

You Agree That These Terms Form the Agreement Under Which We Will Supply Our Services to You.

Please Read These Terms Carefully. Please Contact Us If You Have any Questions Using the Contact Details at the End of These Terms.

You Accept These Terms by Ticking the Online Acceptance Box Using Our Services. Using Our Services Indicates That You Have Had Sufficient Opportunity to Read These Terms and Contact Us If Needed, That You Have Read, Accepted and Will Comply with These Terms, and That You Are 18 Years or Older. You Must Not Order or Use the Services If You Are Under 18 Years of Age. If You Do Not Agree to These Terms, You Should Not Use or Purchase Our Services.

 SERVICES

By requesting and purchasing our Services, you acknowledge and agree that: Tax Return and Business Activity Statement (BAS) Services

 YOUR RESPONSABILITIES

You Agree to Provide, in a Timely Fashion, All Information, Documents and Access Reasonably Required to Enable Us to Provide the Services. Such Documents, Information and Access May Include, Without Limitation, Files, Records, Accounts and Data.

You Acknowledge That We Will Not Independently Verify the Accuracy of Such Information and Documents. You Are Responsible for Ensuring the Accuracy of any Information or Documentation Provided to Us.

You Agree to Promptly Notify Us If, After Providing Information or Documentation, You Become Aware That the Information or Documentation Contains Untrue, Inaccurate or Misleading Content.

You Acknowledge That Inaccurate, Incomplete or Late Information May Have a Material Effect on Our Ability to Provide the Services.

You Are Responsible for Compliance with the Substantiation Provisions of the Income Tax Assessment Act 1997 (Cth).

 SAFE HARBOUR PROTECTION

The Taxation Administration Act 1953 (Cth) Contains Specific Provisions That May Provide You with “Safe Harbour” from Administrative Penalties for Incorrect or Late Lodgement of Returns.

These Safe Harbour Provisions Will Only Be Available to You If, Amongst Other Things, You Provide “All Relevant Taxation Information” to Us in a Timely Manner. It Is Therefore in Your Best Interests to Provide All Documents and Information Requested at the Times Specified by Us.

 YOUR RIGHTS

As An Australian Taxpayer You Have Certain Rights Under Australian Taxation Laws, Including the Right to Seek a Private Ruling from the Australian Taxation Office (ATO) or to Appeal or Object Against a Decision Made by the Commissioner of Taxation.

We Will Keep You Informed of any Specific Rights and Obligations That May Arise Under Australian Taxation Laws.

 LIMITED LIABILITY

We Will Not Be Responsible for an Errors Brought About by Your Failure to Provide Information or Documentation Later Found to Be Material to Your Tax Affairs.

We Will Not Be Liable for a Loss or Damage (Including Direct, Indirect or Consequential Loss) Arising from an Inaccuracy or Other Defect in an Information or Documents Supplied by You.

We Will Not Be Responsible for a Late Lodgement or Other Fees and Fines Brought About by Your Failure to Provide Required Documents and Information in a Timely Manner.

We Will Not Be Liable for a Late Lodgement Penalties Incurred Unless We / I Am Solely Responsible for the Late Lodgement of the Documentation.

No Act or Omission by Our Accountants Will Be Considered Gross Negligence, Wilful Default, Wilful Misconduct, Fraud, Dishonesty or Breach of Duty to the Extent to Which the Act or Omission Was Caused or Contributed to by an Failure by an Other Person (Who Is Not Within Our Reasonable Control) to Fulfil an Obligations Relating to the Agreement or by an Other Act or Omission of an Other Person (Who Is Not Within Our Reasonable Control).

Any Tax Refund Estimate Provided Is Only an Estimate and We Are Not Responsible and Will Not Accept Liability If the ATO Determines an Outcome Which Is Different Than the Estimate Provided at the Time of Lodgement.

We Are a Practicing Member of the Institute of Public Accountants (IPA), and They Are Covered Under the IPA Professional Standards Scheme (Scheme). Under the Scheme, Our Accountants’ Civil Liability for Damages Arising Out the Provision of the Services Will Be Limited to $2,000,000.A Copy of the IPA Scheme Is Available on the Website of the IPA at Https://Www.Publicaccountants.Org.Au/Membership/Ppc/Professional-Standards-Scheme.

 OWNERSHIP OF DOCUMENTS

All Original Documents Obtained from You Shall Remain Your Property. However, We Reserve the Right to Make a Reasonable Number of Copies of the Original Documents for Our Records.

The Services Will Result in the Production of Output Documents, Such as Financial Statements and Tax Returns. an Such Documents Which We Have Been Specifically Engaged to Prepare for You Will Be Owned by You.

All Other Documents Produced by Us in Respect of the Services, for Example, General Journals, General Ledgers or Draft Documents, Will Remain Our Property. However, Subject to Clause 9, We Will Always Provide You with Copies of a Documents You Require.

 TAX PRACTITIONER’S OBLIGATION TO COMPLY WITH the LAW

We Have a Duty to Act in Our Client’s Best Interests. However, the Duty to Act in Our Client’s Best Interests Is Subject to An Overriding Obligation to Comply with the Law, Even If That May Require Us to Act in a Manner That May Be Contrary to Your Directions. for Example, We Could Not Lodge an Income Tax Return That We Believe to Be False in a Material Respect.

We Are Bound by the APES 110 Code of Ethics for Professional Accountants, and Pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR), Our Accountants Are Required to Report an Material Potential or Actual Non-Compliance with Laws and Regulations or Acts of Omission or Commission, Intentional or Unintentional by a Client Which Are Contrary to the Prevailing Laws or Regulations.

If We Decide That a Disclosure Under NOCLAR Is Required (To the Appropriate Authority), Then Such a Disclosure Will Not Be Considered a Breach of Confidentiality.

 RELIANCE BY THIRD PARTIES

Any Financial Reports Prepared as a Part of the Services (Including Financial Statements and Income Tax Returns) Will Be Prepared for Distribution to You for the Purpose Specified in the Report. There Is No Assumption of Responsibility for a Reliance on Our Report by a Person or Entity Other Than You and Those Parties Indicated in the Report. the Report Shall Not Be Inferred or Used for a Purpose Other Than for Which It Was Specifically Prepared. So, Our Report May Include a Disclaimer to This Effect.

PREPARATION OF FINANCIAL REPORTS

Our Engagement Is to Assist with the Preparation of the Financial Accounts including Profit and Loss Statement, Balance Sheet and Statement of Cash Flows.

The Financial Accounts Will Be Compiled in Accordance with APES 315 – Compilation of Financial Information;

The Preparation of the Financial Reports Does Not Include an Audit or Review; Meaning the Work Completed Cannot Be Relied Upon to Locate Errors or Irregularities Including Fraud or Other Illegal Practices Which May Exist in the Data Provided by the Client.

The Engagement Will Be Limited to Procedures Involving the Collection, Classification and Summarisation of Financial Information and Does Not Include Verification or Validation of an of the Data.

The Statement to Be Prepared Will Be a Special Purpose Financial Report (SPFR) and Not a General-Purpose Financial Report Subject to the Corporations Act; and This Service Includes Maintenance of the Charts of Accounts for the General Ledgers of Your Business Entities.

We Are Obliged to Review the Completed SPFR and Will Decide Free from an ‘Misstatement’. a ‘Misstatement’ Will Include the Incorrect Application of the Agreed Financial Reporting Framework, Non-Disclosure of the Agreed Financial Reporting Framework and Non-Disclosure of Material Matters of Which the Person Is Aware.

The Final Documents Which We Are Specifically Engaged to Prepare, together with an Other Original Documents Given to the Firm, Shall Remain Your Property.

Documents Brought into Existence by the Firm Including General Journals, Working Papers, the General Ledger, and Draft Financial Statements, Always Remain the Firm’s Property. However, the Firm Will Always Provide You with Copies of a Documents You Require from Time to Time.

The Responsibility for the Maintenance of a Business Accounting System and Internal Control Systems Rest with You, the Client, Including the Protection of and Prevention Against Fraud. You Will Be Responsible for Keeping Books of Account. This Includes a Work Produced by a Third Party Not Engaged by This Firm That Is Sought to Be Relied Upon. If a Material Weakness in the Accounting Systems or Internal Control Systems Comes to Our Notice, We Will Advise Accordingly.

It Is Important to Remember That Clients Are Fully Personally Responsible for the Information Contained in a Statutory Return and That You Must Retain All Necessary Supporting Documentation to Substantiate Your Transactions. We Do Not Take Responsibility for a Client Failure to Maintain Adequate Records or to Provide All Relevant Information.

 BOOKKEEPING SERVICES

We Are Engaged to Provide You with Bookkeeping Services. as Such We Are Not Engaged to Provide Tax Advice. Only a Registered Tax Agent (Or BAS Agent in Relation to BAS Tax Matters) May Provide Such Services for a Fee.

Procedures to Be Performed Will Be Limited Exclusively to Those Related to the Engagement, We Have Not Been Engaged to Perform an Audit nor a Review And, Accordingly, No Assurance Will Be Expressed. Unless Otherwise Agreed, the Engagement Cannot Be Relied Upon to Disclose Irregularities, Including Fraud, Other Illegal Acts and Errors That May Occur.

We Advise That the Responsibility for Policy Matters About Business Accounting Operating System and Internal Controls Rest with You the Client, Except Where We Have Been Engaged to Provide Such Services. If a Weaknesses in the Accounting System or Internal Control Systems Come to Our Attention, We Will Advise Accordingly.

It Is Expected That the Source Documentation Will Be Made Available to Us as and when needed.

We Will Not Be Responsible for an Errors Brought About by Your Failure to Provide Information, Documentation or Material That Is Later Found to Be Material to Your Bookkeeping Requirements.

You Are Responsible for the Timely Provision of Information, and I/We Will Not Be Responsible for a Consequences Brought About by Your Failure Act in a Timely Manner

You Will Be Provided the Highest Standard of Professional Service. If for a Reason You Feel You Have Not Received the Service Expected, please in the First Instance, Contact Us to Discuss.

 AUSTRALIAN BUSINESS NUMBER (ABN) REGISTRATION SERVICES for SOLE TRADER, PARTNERSHIP, TRUST, AND COMPANY

Your application to Register an ABN Is Subject to the Decision of the Australian Taxation Office (ATO).

By Applying to Register Your ABN, You Appoint Us as Your Tax Agents to Submit Your Application on Your Behalf. We Will Resign as Your Tax Agent Upon Receiving the Outcome of Your Application (Including If Your Application to Register an ABN Is Successful).

The ATO May at Its Discretion Reject Your Application or Hold It for 28 Days to Conduct a Review. in the Event Your Application Is Held by the ATO, We Will Communicate with the ATO on Your Behalf as Your Registered Tax Agents Until the ATO Accepts or Rejects
Your Application; And

If Your Application Is Accepted by the ATO, We Will Advise You of Your ABN by Email. Information About Your Tax File Number (TFN), GST and PAYG Status Will Be Communicated Directly to You by the ATO. We Are Not Responsible for Verifying That the ATO Has Notified You of Your TFN or Processed Your GST and PAYG Applications.

 FOR COMPANY REGISTRATION AND BUSINESS NAME REGISTRATION SERVICES

By Making the Declaration at the End of the Company Incorporation Order Form / Questionnaire, You Authorise and Consent to GAZETTE TAX , Submitting / Lodging the Application for Registration as An Australian Company (Form 201) to ASIC and Warrant That the Information
Contained Therein Is Not False or Misleading in an Way.

Your application to Register a Company Is Subject to the Decision of the Australian Securities and Investments Commission (ASIC).

Once You Have Submitted Your Application Via Our Site, a Proposed Modifications, Alterations, Retractions or Withdrawal of Your Application Is Subject to ASIC’s Discretion and Beyond Our Control.

Your Application May Be Subject to Manual Processing or Review by ASIC as Well as ASIC Server Issues Which May Result in a Delay in the Processing of Your Application; And If Your Application Is Accepted by ASIC, the Relevant Documents Issued by ASIC and Related

Pro-Forma Documents Will Be Made Available to You Via Our Site and to the Email Address Provided on the Application. by Making the Declaration at the End of the Company Incorporation Order Form / Questionnaire, You Authorise and Consent to Gazette Tax, Submitting / Lodging the Application for Registration as An Australian Company (Form 201) to ASIC and Warrant That the Information Contained Therein Is Not False or Misleading in an Way.

PRICE INVOICING AND PAYMENT

We Will Issue You an Invoice for Our Services (Invoice). You Agree to Pay Us Upfront the Amounts as Per the Tax Invoice. All Amounts Are Stated in Australian Dollars and Include GST (Where Applicable). You Will Be Required to Make Payment by Way of Credit Card or Other Payment Methods as Set Out on the Tax Invoice When Making a Purchase for the Services.

Where Applicable, You Agree to Pay Our Invoices Within 7 Days of the Invoice Date. If An Invoice Is Unpaid for More Than 31 Days, We Will Cease to Provide the Services to You Until We Receive Payment of the Invoice.

We May Charge Interest at the Rate of 2% Per Month on an Amounts Unpaid After the Expiry of Days After the Payment Date.

If Invoices Are Unpaid for 31 Days After the Payment Date, We Reserve the Right to Engage Debt Collection Services for the Collection of Unpaid and Undisputed Debt, and the Right to Commence Legal Proceedings for an Outstanding Amounts Owed to Us.

Our Pricing Structure, Payment Methods and These Terms May Be Amended from Time to Time at Our Discretion. the Pricing Changes Will Apply to You for Services Provided to You After the Date of the Change. All Other Changes Will Apply from the Date That the Amended or New Terms Are Posted on Our Site or Are Provided to You, Whichever Is Earlier.

 YOUR OBLIGATIONS AND WARRANTIES

By using our Services, you acknowledge and agree that:

There Are No Legal Restrictions Preventing You from Agreeing to These Terms.

You Will Cooperate with Us and Provide Us with Information That Is Reasonably Necessary to Enable Us to Perform the Services as Requested by Us from Time to Time and Comply with These Requests in a Timely Manner.

We Do Not and Cannot Warrant That a Pro-Forma Document You Order Through Us Is Appropriate for Your Circumstances.

You Will Not Use or Copy a Part of a Pro-Forma Document Purchased from Us to Create Another Document or for a Purpose Other Than the Specific Purpose for Which It Was Ordered.