Engagement Terms 

Engagement Terms

Confirming your engagement with LJR Accounting and Business Services Pty Ltd we are pleased to accept appointment as your Tax Agent for the 2025 individual/partnership/trust/company, Superannuation tax return/s future and earlier years.

This engagement/appointment requests LJR Accounting and Business Services Pty Ltd

To liaise with The Australian Taxation Office and other relevant government agencies and appoint themselves as tax agent and accountant

To complete and bring up to date my Tax Returns, BAS statements including annual adjustments, Fringe Benefit Returns, and relevant financial statements and reporting and all legally required obligations

I understand LJR Accounting and Business Services Pty Ltd will endeavor to complete everything required and will do so to the best of their knowledge at the time of engagement.

We/I will always act in your best interest and provide the highest level of professional service and advice. This document sets out the terms of the engagement. Any additions will be by the written agreement of both parties.

As your Tax Agent /we/I will:

analyse, discuss, and make recommendations regarding your tax return; and

1. b) prepare and lodge your tax return/s for the year 2025 and earlier if required.

In addition to the financial information required to complete these tax returns, it is expected that all relevant source documentation will be made available to us/me. You are responsible for compliance with the substantiation provisions of the Income Tax Assessment Act. We/ I will not be responsible for any errors brought about by your failure to provide information or documentation later found to be material to your tax affairs. You are responsible for the timely provision of information, and we / I will not be responsible for any late lodgement or other fees and fines brought about by your failure to act in a timely manner with the Australian Taxation Office or any other body/agency or entity.

Please note that any refund is an estimate only and we are / I am not responsible and will not accept liability if the Australian Taxation Office determines an outcome which is different than that lodged.

If a set fee

Standard Personal taxation returns are set fee, with additional fee’s based upon requirements (ABN Income, Business Schedules, rental properties, share investments, capital gains tax, excessive income/expenses, requiring more than 1 appointment time etc.)

Professional fees are charged when you or we request a meeting in office, fees are charged per half hour, a quote can be supplied prior to your attendance, fees are charged for in office meeting and research as discussed
Costs for phone calls are at the discretion of the staff member in my/our office making the phone call and are charged using the same rates as above.

Our fee is $165 for a standard individual taxation return to be completed within the time slot allocated, which is 30 minutes per individual return, unless otherwise advised

Should a second appointment be required an additional $165 fee will be charged

I Confirm that if I require a second appointment, because I am not ready or waiting on more information, today I will be charged $165 appointment fee this is not the fee for completing my taxation return and will pay at reception on my way out *

Deduction of Fees from refund

If this service is requested, it is agreed that fees for the service provided will be deducted directly from any tax refund. Your refund will be banked into an account owned by LJR Accounting and Business Services Pty Ltd and the difference from your refund and our fees will be deposited into your nominated bank account.
This does incur an additional fee of $27.50

Terms of Payment

Unless otherwise agreed, payment terms are strictly 7 days from the date of invoice, unless this is a fee from refund as above.

Fees not paid by the due date incur a $22 administration fee per 14 days this invoice is overdue unless a prior payment arrangement has been made, this fee is an administration charge for following up your accounts.

Should a debt collector be required due to non-payment all fee’s incurred including penalties are your responsibility including billable hours for attending to processing debt collector paperwork.

Taxation Returns will not be lodged with the ATO until full payment of your account has been made (this includes related entities)

I Understand and Agree with the terms of payment above, and agree should my debt not be paid on time I will incur Administration fee’s and also will be liable for all debt collection fee’s *

Client’s disclosure and record keeping obligation obligations

You are required by law to keep full and accurate records relating to your tax affairs. It is your obligation to provide me/us with all information that would be reasonably expected/will be necessary to allow us / me to perform work contemplated under the engagement within a timely manner or as requested. This includes providing accurate and complete responses to questions asked of the client by the practitioner. Inaccurate, incomplete or late information could have a material effect on services and/or conclusions.

The Taxation Administration Act 1953 now 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/me in a timely manner (the safe harbour provisions apply from 1 March 2010). Accordingly, it is to your advantage that all relevant information is disclosed to us/me as any failure by you to provide this information may affect your ability to rely on the “safe harbour” provisions and will be taken into account in determining the extent to which tax practitioners have discharged their obligations to clients. It is your responsibility to show that you have brought all matters to our/my attention if you want to take advantage of the safe harbours created under new regime.

Client’s rights and obligations under the taxation laws

Taxpayers 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. Taxpayers also have certain obligations under Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge returns by the due date. We/I must keep you informed of any specific rights and obligations that may arise under Australian taxation laws.

Tax Practitioners obligation to comply with the law

We/I 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 me/us to act in a manner that may be contrary to your directions. For example, we/I could not lodge an income tax return that I/we believe to be false in a material respect.

No Statutory financial audits are conducted

You and your employees are responsible for the maintenance of the accounting systems and internal controls for all the Entities. That includes the keeping and maintenance of all required books of account. Our firm cannot be relied upon to disclose irregularities, including fraud, and other illegal acts and errors that may occur with regard to such matters.

Our firm is not being engaged to conduct a statutory audit of the financial records of any of your Entities and we will not express an auditor’s opinion as to the truth and fairness of the financial statements.

Acknowledgement and Confirmation

I hereby acknowledge and accept the terms of this engagement and agree to be personally liable for all fees for services performed in accordance with this agreement and as per verbal and written instruction.

Tax Return: Engagements – Terms and Conditions

These Terms and Conditions (T&Cs) are to be read in conjunction with our engagement letter with you. They apply to all services that we perform for you that are described in our engagement letter (“the Services”). Together, our engagement letter and these T&Cs are called “this Agreement”. If the two documents are inconsistent, the terms in the engagement letter overrule these T&Cs. This Agreement constitutes the entire agreement between us with respect to our work under this agreement and supersedes all prior agreements, proposals, oral and written representations and negotiations.

1. Events Required to be Disclosed

In accordance with the Tax Agent Services (Code of Professional Conduct) Determination 2024 (the Determination), I advise you that there are no events which have occurred within the last 5 years which require disclosure.

2. TPB Register and Complaints Process

The TPB maintains a register of tax agents and BAS agents (tax practitioners) and this register can be accessed and searched at https://www.tpb.gov.au/public-register. The TPB’s register confirms that I am a registered tax practitioner with no conditions imposed on my registration OR

All complaints should be raised with us at first instance with the view that your concerns can be resolved amicably between us. In the event that your concerns cannot be satisfactorily resolved, you may wish to raise a complaint with the IPA and/or the TPB:

• IPA’s complaints process can be accessed at https://www.publicaccountants.org.au/about/complaint-investigation/complaints-about-an-ipa-member.
• The TPB’s complaints process can be accessed at https://www.tpb.gov.au/complaints.

Further information is contained in an Information for Clients document on the TPB’s website: https://www.tpb.gov.au/sites/default/files/2024-10/Information%20for%20clients%20factsheet.pdf.

3. Objective and Scope of the Engagement

We will provide tax services to you as described in our engagement letter, But not limited to those, should you require further assistance or other arrangements or additional engagements, we will accept the engagement of these services by way of confirmation email or additional agreement between all parties.

You have given us authority to use the Australian Taxation Office (ATO)’s online portal for tax agents for the purpose of managing and meeting your taxation obligations.

Please be aware that we will not conduct an audit or review as a service to be performed for you and accordingly, no assurance will be expressed. Unless specified in our engagement letter as a service to be performed for you, our engagement cannot be relied upon to disclose irregularities including fraud, other illegal acts and errors that may occur. However, we will inform you of such matters if they come to our attention.

We will perform the services agreed in accordance with professional and ethical standards including APES 220 Taxation Services. These standards require that, in undertaking this engagement, we comply with relevant ethical requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) and the Tax Agents Services Act 2009.

Independence and conflicts of interest

We have procedures in place to periodically assess our independence assigned to our engagement. We will notify you in a timely manner should we become aware of any conflict of interest or independence issues.

If during the engagement you become aware of any conflict of interest or potential conflict of interest or there is a change of circumstances which may result in a conflict, you must advise us.

Events that may give rise to a conflict of interest or potential conflicts of interest include:

• Events affecting you, such as deaths, matrimonial disputes as well as litigation (threatened or actual).
• Changes to the structure of your business or your business relationships.
• Offering an employment opportunity to a current or former employee of our practice.

Confidentiality

We will conduct this engagement in accordance with professional and ethical standards issued by the APESB. The information acquired from you for our engagement is subject to strict confidentiality requirements and will not be disclosed by us to other parties except as required by law or professional and ethical standards, unless we have your written consent.

NOCLAR obligations

Pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR) requirements of APES 110, we are required to report any non-compliance with laws and regulations or acts of omission or commission, intentional or unintentional by a client or by those charged with governance, by management or by other individuals working for or under the direction of a client which are contrary to the prevailing laws or regulations.

4. Our Obligation to Comply with the Law

We have a professional duty to act in your best interests. However, our duty to act in your 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 cannot lodge an income tax return that we believe to be false in a material respect. Further, where a statement lodged with the ATO contains a false or misleading statement, the Determination requires us to, in certain circumstances, take particular actions which may include one or more of:

• advising you that the statement should be corrected;
• withdrawing from our engagement and professional relationship with you;
• notifying the ATO that we are not reasonably satisfied that our advice to correct the statement was acted upon; or
• taking further action in the public interest.

5. Use of Consumer Data Right Data

We acknowledge that you may consent for an Accredited Data Recipient under the Consumer Data Right (CDR) to disclose your CDR data to us. We confirm that for this purpose you may nominate LJR Accounting and Business Services Pty Ltd as your Trusted Adviser and that as your trusted adviser, We will only access the data necessary to provide the services in this engagement letter.

6. Your Rights and Obligations Under the Taxation Laws

Taxpayers have certain rights under taxation laws, including the right to seek a private ruling from the ATO or to appeal or object against a decision made by the Commissioner. Taxpayers also have certain obligations under Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge returns by the due date. We must keep you informed of any specific rights and obligations that may arise under Australian taxation laws. Further, we must keep you informed of my rights, responsibilities and obligations as a tax practitioner.

Further information is contained in an Information for Clients document on the TPB’s website: https://www.tpb.gov.au/sites/default/files/2024-10/Information%20for%20clients%20factsheet.pdf.

7. Your Responsibilities

It is important to remember you are personally responsible for the information contained in any statutory form, return or schedule. Before documentation is lodged on your behalf, drafts will be forwarded for your review and approval. Documentation will be lodged with the relevant departments/authorities by the due date(s), provided all necessary information and documentation is received by the agreed date(s). If you are late in providing information, best efforts will be made to meet lodgment due dates. However, no responsibility will be accepted for any late lodgment penalties incurred.

Your disclosure and record-keeping obligations

You are required by law to keep full and accurate records relating to your tax affairs. It is your obligation to provide us with all information that is reasonably expected as necessary to allow us to perform work contemplated under this engagement within a timely manner or as requested. This includes providing accurate and complete responses to questions asked. Inaccurate, incomplete or late information could have a material effect on services provided and/or conclusions reached.

We need not verify the underlying accuracy or completeness of information from you if it appears reasonable. However, if We believe information is missing, incorrect or misleading, We will need to seek further assurance from you.

The Taxation Administration Act 1953 contains specific provisions that may provide you with “safe harbour” protection from administrative penalties for incorrect or late lodgment 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. Accordingly, it is to your advantage that all relevant information is disclosed to us, as any failure by you to provide this information may affect your ability to rely on the “safe harbour” provisions and will be taken into account in determining your liability to an administrative penalty. It is your responsibility to show that you have brought all matters to our attention if you want to take advantage of this legislative safe harbour.

8. Previous Tax Returns

It is noted that we are not engaged to review the accuracy of previous tax returns lodged by you or another tax practitioner. Where relevant, you have warranted that reliance can be placed on financial statements and other financial records presented by you for this purpose.

9. Engagement Output

Tax Return, Financial Statements, Capital Gains calculations etc

There is no assumption of responsibility for any reliance on our engagement output by any person or entity other than you and those parties indicated. The completed returns, documents, calculations shall not be inferred or used for any purpose other than for which it was specifically prepared. Accordingly, our work may include a disclaimer to this effect.

10. Engagement Period

The engagement period commences on 01 July 2025 or the date you acknowledge and confirm acceptance of our terms of engagement and will continue until revoked by you/us.

11. Professional Fees and Terms of Payment

Professional fees and terms of payment are also set out in our engagement letter.

Hourly Rates –

Accountant $330

Bookkeeper $143

Secretarial/Admin $110

I understand the fee of $165 for a standard individual taxation return to be completed within the time slot allocated, which is 30 minutes per individual return, additional time is charged in 10 minute increments ^{Standard Personal taxation returns are set fee, with additional fees based upon requirements (ABN Income, Business Schedules, rental properties, share investments, capital gains tax, excessive income/expenses, requiring more than 1 appointment time etc)}

I understand that should I not proceed with lodging a taxation return through LJR Accounting and Business Services that I am still required to pay the relevant fees for time and services supplied as if the return was completed and lodged.

Terms –

Unless otherwise agreed, payment terms are strictly 7 days from the date of invoice, unless this is a fee from refund as above.

Fees not paid by the due date incur a $22 administration fee per 14 days this invoice is overdue unless a prior payment arrangement has been made, this fee is an administration charge for following up your accounts. Furthermore, interest at the rate of 2% per month will be charged from the date the debt is incurred.

Should a debt collector be required due to non-payment all fees incurred, including penalties, are your responsibility, including billable hours for attending to processing debt collector paperwork.

Taxation Returns will not be lodged with the ATO until full payment of your account has been made (this includes related entities)

12. Ownership of Documents

The final documents which we are specifically engaged to prepare, together with any other original documents given to us, shall remain your property. Documents brought into existence by us including general ledgers, working papers, internal documents, remain our property at all times. However, We will provide you with copies of any documents you require from time to time where required.

13. Lien over Documents

If permitted by law, We may exercise a lien over all materials or records in our possession to all engagements for you until all outstanding fees and disbursements are paid in full.

14. Quality Review

As a member of the Institute of Public Accountants (IPA), we are subject to the IPA’s Quality Review Program (QRP) mandated by the International Federation of Accountants (IFAC). QRP reviews assess member compliance with the professional and ethical standards and by accepting our engagement you acknowledge that, if requested by the IPA, files relating to this engagement may be made available for QRP review. Unless otherwise advised, you are consenting to your files being part of a QRP review.

15. Professional Standards Scheme

As a member of the IPA, we are part of the IPA Professional Standards Scheme and our liability is limited by a Scheme approved under Professional Standards Legislation. For more information on the IPA Professional Standards Scheme or Professional Standards Schemes generally, please refer to: www.psc.gov.au.

16. Privacy

We understand the importance of protecting the privacy of your personal information. In handling personal information, we comply with the Privacy Act 1988 (Cth) (Privacy Act), as amended from time to time, and with the 13 Australian Privacy Principles in the Privacy Act and other applicable privacy-related legislation.

We collect, use, disclose and store your personal information in accordance with our privacy policy, a copy of which can be found on our website or otherwise made available to you upon request.

We may collect your personal information directly from you or your authorised representatives, from third parties where you have provided your consent, or where the collection of your personal information is permitted by law.

The types of personal information We collect includes general identification information such as names, occupation, and date of birth, contact details such as address, email address, and mobile phone number, government-issued identification numbers such as tax file numbers, financial information, and information regarding your superannuation and/or insurance arrangements.

Generally, We collect, use and disclose your personal information for the purposes of providing you with our services.

If you do not provide your personal information to us, this may affect our ability to assist you.

We may also use your personal information for the purpose of providing marketing information to you. Please let us know if you do not want this information to be sent to you.

To provide our services, We may disclose your information to third parties engaged to perform administrative or other business management services Third party services we work with with but not limited to, Somerville Family Trust (Internally run entity owned and operated by Luke and James Somerville), Tax Dome, One Drive, Drop Box Sign, Adobe, Nitro PDF, Microsoft Teams, Google, Mail Chimp), LYD Group (Legal Supply), ACIS (Legal Provider), SMSF Audit Group

We may also disclose your personal information to third parties engaged to undertake specific processes, functions or activities and/or provide services for us.

Any disclosure is always on a confidential basis. We may also disclose your personal information if required or authorised by law.

We will never disclose your personal, business or other information to advertise, obtain business partnerships for our benefits, if we partner with anyone then we will hand you the business card of that partner for you to engage.

Our office has not and has no current or future plans to offshore your work or our services.

If you would like to access, or seek correction of, the personal information We collect and hold about you, or otherwise enquire or complain about our approach to privacy, please contact our privacy compliance officer on 07 5448 8933 or at admin@ljraccounting.com.au. our privacy policy contains further information about these processes.

We will not supply you any personal information over the phone, we do this for your safety, if you need information please present to the office with valid ID.

17. Third-Party Involvement

The only other party owned and operated by Luke and James includes Somerville Family Trust which operates the bookkeeping and sources company/Trust/SMSF/Legal documents from our Legal document providing partners

18. TPB Fact Sheet

Access to the TPB Fact Sheet can be found at https://www.tpb.gov.au/factsheets or our office can provide this for you upon request

Right to Vary Standard Terms and Conditions

These terms and conditions can be varied or amended in writing from time to time without notice.