Terms & Conditions of Engagement
Liability limited by a scheme approved under Professional Standards Legislation.
1. About these Terms
1.1 These Terms & Conditions (“Terms”) apply to all services provided by ABS TAX PTY LTD (ABN 17 632 527 238) trading as ABS TAX, ABS TAX Accountant and ABS Home Loans (“ABS TAX”, “we”, “us”, “our”).
1.2 In these Terms, ABS TAX includes its directors, employees, contractors, outsourced service providers and their personnel, agents and related bodies corporate.
1.3 These Terms, our Engagement Letter and any written quote or fee proposal together form the agreement between you and us (“Agreement”). If there is any inconsistency, the Engagement Letter applies first, then the quote, then these Terms.
1.4 You accept these Terms when you sign or electronically accept an Engagement Letter, give us instructions, send us documents, book or attend an appointment, or pay us, whichever happens first.
1.5 If you instruct us on behalf of a company, trust, partnership, superannuation fund or another person, you confirm that you are authorised to do so and to accept these Terms on their behalf.
2. Our services
2.1 We will provide the services set out in our Engagement Letter or quote (“Services”) with reasonable care, skill and diligence, and in line with the Tax Agent Services Act 2009 (Cth), the Code of Professional Conduct, the APES professional standards and the requirements of the Institute of Public Accountants.
2.2 Unless agreed in writing, our Services do not include an audit or review, and are not designed to detect fraud, errors or irregularities. We do not check the information you give us against source records unless the Engagement Letter says so.
2.3 Any work outside the agreed scope, including responding to ATO reviews, audits or correspondence, is extra work and will be charged separately.
2.4 We decide which team members, providers and tools are used to deliver the Services, subject to clauses 5, 6 and 7.
2.5 Unless we tell you otherwise in writing, we do not provide financial product advice. Credit assistance provided by ABS Home Loans is covered by clause 20.
3. Your obligations
3.1 You agree to:
- pay our fees in line with this Agreement;
- give us complete, accurate and timely information, documents and access to your records, systems and staff that we reasonably need – for lodgements, generally at least 14 days before the due date;
- keep your records for at least five years, or longer where the law requires;
- review every return, statement or form we prepare before you approve it. You are responsible for the declarations you sign;
- tell us promptly about any ATO, ASIC or other regulator correspondence, and about any change that makes information you gave us untrue, incomplete or misleading;
- not ask us to do anything that would breach the law or our professional obligations.
3.2 We may rely on the information you or others on your behalf give us without checking it.
3.3 You remain responsible for decisions you make using our advice, and for any penalties, interest or costs that result from late, incomplete or incorrect information, or from late approval or payment.
3.4 Information known to ABS TAX team members who are not working on your engagement is not treated as known to the team providing the Services.
3.5 We may need to verify your identity before acting for you, in line with ATO and TPB proof of identity requirements.
4. Information the Tax Practitioners Board requires us to give you
4.1 The Tax Practitioners Board (TPB) keeps a public register of registered tax and BAS agents. You can check our registration at tpb.gov.au/public-register.
4.2 If you are unhappy with our tax agent services, please contact us first (see clause 15). You can also lodge a complaint with the TPB at tpb.gov.au/complaints.
4.3 We must comply with the Tax Agent Services Act 2009 and the Code of Professional Conduct, which require us to act honestly and with integrity, keep your information confidential, act competently, manage conflicts of interest and take reasonable care in applying the tax laws to your circumstances. Your obligations to us are set out in clause 3, and include giving us true and complete information and keeping proper records.
4.4 As at the date of these Terms, none of the events or matters the TPB requires us to disclose (such as suspension or termination of registration, conditions on registration, undischarged bankruptcy, or relevant convictions or penalties within the last five years) applies to ABS TAX or its registered tax agents. If this changes, we will tell you within 30 days.
5. Our use of artificial intelligence
5.1 We use technology to work accurately and efficiently. This includes artificial intelligence (AI) tools, for example to:
- read and extract data from receipts, invoices, bank statements and other documents;
- suggest transaction coding and reconciliations in accounting software;
- prepare first drafts of letters, emails, summaries and workpapers;
- assist with tax research; and
- take notes or transcripts of meetings, where everyone attending agrees (see clause 5.8).
5.2 AI supports our team. It does not replace professional judgement. Any AI output used in your work is checked by a qualified ABS TAX team member, and tax advice and lodgements are approved by a registered tax agent. AI tools do not make decisions about you on their own.
5.3 We only use AI tools we have assessed and approved for business use. Where the option is available, we use settings that stop your information being used to train the provider’s public models. We do not enter tax file numbers or sensitive information into free or public AI tools, and we remove identifying details where practical. We handle tax file numbers in line with the Privacy (Tax File Number) Rule 2015.
5.4 Some AI providers process data on servers outside Australia (for example, in the United States). You consent to us disclosing your information to approved AI providers for the purpose of providing the Services, including overseas. Clause 8.3 also applies.
5.5 You may ask us in writing not to use AI tools on your work. We will do what we reasonably can, but this may increase the time and fees involved. Some features built into accounting and tax software (such as Xero) cannot be switched off for individual clients.
5.6 If you use AI tools (such as chatbots) to prepare information you give us, or to interpret our advice, you are responsible for that information and those interpretations. We are not responsible for content produced by AI tools you choose to use, or for decisions you make relying on AI output that we did not issue. Any chat feature on our website gives general information only and is not advice.
5.7 Our use of AI does not change the standard of care we owe you under clause 2.1. Clause 13 applies.
5.8 We will only record or transcribe a meeting or call (including with an AI note-taker) with the consent of everyone taking part.
6. Outsourced and offshore team members
6.1 To deliver our Services, we work with outsourced service providers and team members, some of whom are located outside Australia, currently in the Philippines. They may be engaged by us directly as contractors or through an outsourcing firm.
6.2 Outsourced team members may carry out data entry, bookkeeping, bank reconciliations, payroll processing, administration, and preparation of draft workpapers, financial statements and tax returns for review. They do not sign or lodge documents for you and do not give you tax advice. All final advice and lodgements are reviewed and approved by a registered tax agent in Australia.
6.3 Outsourced team members:
- sign written confidentiality and privacy agreements;
- are trained in Australian tax and privacy requirements relevant to their work;
- access client information only through our secure systems, using multi-factor authentication, with controls on downloading, printing and storing client data on local devices; and
- are supervised, and their work is reviewed, by our Australian team.
6.4 We are responsible for work done by outsourced team members as if it were done by our own employees. Clause 13 applies.
6.5 By accepting these Terms, you consent to us disclosing your information (including personal information, financial records and, where needed for the Services, your tax file number) to our outsourced team members and providers, including those located overseas, for the purpose of providing the Services. If you do not want your work handled by outsourced or offshore team members, tell us in writing before work starts. This may affect our fees and timeframes.
6.6 We may change our outsourcing providers or locations. If the country changes, we will update these Terms and let you know.
7. Cloud software and third-party applications
7.1 We use cloud-based software to deliver the Services, including Xero, Xero Practice Manager, Xero Tax, QuickBooks, MYOB, Microsoft 365, electronic signing, booking and payment platforms, and ATO and ASIC online services. Some of these providers store data outside Australia. You consent to us storing and disclosing your information through these services.
7.2 If you connect third-party applications to software we use for you, those providers may access your data. We are not responsible for any access, disclosure, change or loss of data caused by them.
7.3 We are not liable for any outage, delay, error or data loss caused by third-party software, the ATO’s or ASIC’s systems, or internet providers that is beyond our reasonable control.
8. Confidentiality and privacy
8.1 We keep your information confidential. We will not disclose it to anyone without your consent, except:
- as set out in clauses 5, 6, 7 and 11.8;
- where required by law, court order or a regulator (including the ATO, TPB, ASIC and the Office of the Australian Information Commissioner);
- to the Institute of Public Accountants for quality review, and to our professional indemnity insurers and legal advisers;
- where we reasonably need to protect our own legitimate interests; and
- to a buyer of all or part of our practice, or a related entity, who agrees to keep it confidential.
8.2 We handle personal information in line with the Privacy Act 1988 (Cth) and the Australian Privacy Principles. Our Privacy Policy is available at abstax.com.au/privacy-policies.
8.3 Where you consent to overseas disclosure under clauses 5, 6 or 7, you acknowledge that we have told you about it and that, under Australian Privacy Principle 8.2(b), we will not be required to take the steps in APP 8.1 and will not be accountable under the Privacy Act for how the overseas recipient handles that information. We still choose our providers carefully and require them to keep your information confidential.
8.4 If your shareholders, members, customers, employees or other people you deal with have not been told that their information may be collected, held or disclosed by us as part of the engagement, please let us know.
8.5 If a data breach is likely to cause you serious harm, we will notify you as required by the Notifiable Data Breaches scheme.
9. Our advice and how you may use it
9.1 Our advice, reports and work product are for your use only, for the purpose they were prepared for. They must not be given to, published for, or relied on by anyone else without our written consent.
9.2 If you give our work to a third party, you must tell them in writing that it was prepared for you only and is not to be relied on by anyone else. You indemnify us against any third-party claim arising from a breach of this clause.
9.3 Our final written advice takes precedence over any oral, draft or interim advice. If you want to rely on oral advice, ask us to confirm it in writing.
9.4 Advice is based on the law and the facts known at the time it is given. We are not required to update it for later events or changes in the law unless we agree to in writing.
9.5 We cannot guarantee how the ATO or another regulator will treat a matter, the outcome of any review or audit, or the amount or timing of any refund.
10. Email, electronic communication and payment security
10.1 You agree that we may communicate with you by email, SMS, client portals and electronic signing platforms, and that documents signed electronically are binding.
10.2 Advice sent from an ABS TAX email address by an authorised team member is our written advice. Messages sent by SMS, WhatsApp or other chat apps, or social media, are not advice and should not be relied on unless confirmed by email.
10.3 Electronic communication carries risks. You release us from any claim arising from interception, unauthorised access, delay, non-delivery, or viruses or other harmful code in electronic communications, except where caused by our negligence.
10.4 We will never change our bank details by email alone. Before paying us, or paying any amount based on our instructions, confirm the bank details by calling us on 08 6114 4591. We are not liable for any loss if you pay to an account that you did not verify with us by phone.
11. Fees, expenses and payment
11.1 Our fees are as set out in our Engagement Letter, quote or invoice. Time-based rates are reviewed each year on 1 July. A fixed quote applies only to the scope it describes.
11.2 We may ask for payment upfront or a deposit before starting work.
11.3 Out-of-pocket expenses, ATO, ASIC and other government fees, and the cost of any software subscription we arrange for you, will be charged to you.
11.4 Our fees are exclusive of GST unless stated otherwise. Where GST applies, you must pay it in addition to the fee.
11.5 Invoices are payable by the due date shown, or within 7 days if no date is shown. We may charge interest on overdue amounts at 10% per annum, calculated daily, from the due date until payment.
11.6 Our fees are earned when the work is done. They are payable in full whether or not the return, statement or document is signed, approved or lodged, and whether or not you later withdraw your instructions or engage another agent. We may hold lodgement until our invoice is paid. We will let you know beforehand so you can make other arrangements, and holding lodgement does not reduce what you owe.
11.7 If we are required by law, subpoena or a regulator to produce documents, answer questions or attend court or meetings in relation to the Services, you will reimburse our time at our standard rates and our reasonable expenses, including legal fees.
11.8 If an amount remains unpaid after the due date, we may refer it to a debt collection agency, lawyer or court. You must pay our reasonable recovery costs, including agency commission, legal costs and court fees, in addition to the amount owing and interest. You consent to us giving them your name, contact details, the amount owing and the invoice and engagement details for this purpose.
12. Suspension and ending the engagement
12.1 You may end the engagement at any time by written notice to us.
12.2 We may suspend the Services, or end the engagement by written notice, if:
- fees remain unpaid after the due date;
- you give us false or misleading information, or do not give us information we need;
- you or someone acting for you behaves in an abusive, threatening or offensive way towards our team;
- a conflict of interest arises that cannot be managed;
- you ask us to act in a way that would breach the law or our professional obligations; or
- a change in law, regulation or professional standards means we cannot continue.
12.3 Either party may end the engagement if the other commits a material breach that is not fixed within 14 days of written notice, or becomes insolvent.
12.4 When the engagement ends, all fees for work done up to that date become payable immediately. Ending the engagement does not affect rights that existed before it ended.
13. Limitation of liability
13.1 Our liability is limited by the Institute of Public Accountants Professional Standards Scheme, as renewed or replaced from time to time, approved under Professional Standards Legislation, to the extent that scheme applies.
13.2 Nothing in these Terms excludes, restricts or changes any right or remedy you have under the Competition and Consumer Act 2010 (Cth), including the Australian Consumer Law, or any other law that cannot be excluded.
13.3 Where the Scheme does not apply, and to the extent permitted by law, our total liability for any loss or damage connected with the Services (including for negligence) is limited to ten times the fees paid for the Services that gave rise to the claim.
13.4 Where our Services are not of a kind ordinarily acquired for personal, domestic or household use, our liability for failing to meet a consumer guarantee is limited, as permitted by section 64A of the Australian Consumer Law, to supplying the Services again or paying the cost of having them supplied again, at our choice.
13.5 To the extent permitted by law, we are not liable for:
- indirect or consequential loss, loss of profit, revenue, opportunity or goodwill;
- tax, duty or levies you would have had to pay anyway;
- penalties, interest or shortfall amounts that result from late, incomplete or incorrect information you gave us, or from your late approval, signing or payment;
- loss caused by you, or someone you are responsible for, to the extent of that contribution; or
- loss of data, however caused, except to the extent caused by our negligence.
13.6 To the extent permitted by law, you agree to bring any claim only against ABS TAX PTY LTD, and not personally against any director, employee, contractor or outsourced team member.
13.7 Except as set out in this Agreement, and subject to clause 13.2, we exclude all statements, representations, conditions and warranties not expressly included in this Agreement. If something we said is important to you, ask us to put it in the Engagement Letter.
14. Indemnities
14.1 You indemnify ABS TAX against all losses, claims, costs (including reasonable legal costs) and liabilities arising from a third-party claim connected with your breach of this Agreement.
14.2 You indemnify ABS TAX against any liability to you or a third party that results from our reliance on information from you or your representatives that is false, misleading or incomplete.
14.3 If clauses 13 and 14 are inconsistent, clause 14 applies.
15. Complaints and disputes
15.1 If you have a concern about our Services, please email sam@abstax.com.au or call 08 6114 4591. We will acknowledge your complaint within 5 business days and aim to resolve it within 30 days.
15.2 If you are not satisfied, you may contact the Tax Practitioners Board (for tax agent services) or the Institute of Public Accountants. Complaints about ABS Home Loans credit services can be made to the Australian Financial Complaints Authority (AFCA) – see our Credit Guide.
15.3 If a dispute cannot be resolved, both parties agree to try mediation before starting court proceedings. This does not apply to recovering unpaid fees or to urgent court orders.
16. Our team
16.1 During the engagement and for 12 months after it ends, you must not employ or engage, directly or indirectly, any ABS TAX employee, contractor or outsourced team member who worked on your engagement without our written consent.
16.2 If you do, you agree to pay us a placement fee equal to 20% of that person’s first-year remuneration, as a genuine estimate of our recruitment and training costs.
17. Our brand and intellectual property
17.1 ABS Tax® and ABS Home Loans® are registered trademarks of ABS TAX PTY LTD. Our names, logos, website content, templates, workpapers, methods and software remain our property (or our licensors’).
17.2 You must not use our name, logo or trademarks, or suggest that ABS TAX endorses you or your business, without our written consent.
17.3 Once our fees are paid, you may use the reports and documents we deliver to you for the purpose they were prepared for.
17.4 You own your data. You give us a licence to use, copy, store, transmit and back up your data to provide the Services. You also agree that we may use de-identified, aggregated information (which does not identify you) to improve our services and internal tools. We will not use it to train public AI models.
18. Records
18.1 We keep our records of your engagement for at least five years, or longer where the law requires, after which we may securely destroy them without further notice.
18.2 We may scan paper documents you give us and keep electronic copies. Originals will be returned to you on request.
18.3 Your own records will be returned on request. To the extent permitted by law, we may hold work product we have prepared until our fees for it are paid.
19. Access to online services
19.1 You must keep usernames and passwords for any portal or software we give you access to secure, and tell us and the software provider straight away about any unauthorised access.
19.2 You must not attempt to undermine the security of, misuse, gain unauthorised access to, upload harmful or unlawful material to, or copy, decompile or reverse engineer, any system or software used to deliver the Services or our website.
20. ABS Home Loans – credit services
20.1 Credit assistance is provided by ABS TAX PTY LTD trading as ABS Home Loans, authorised under Mortgage Specialists Pty Ltd ACN 050 601 093, Australian Credit Licence 387025.
20.2 Credit services are also governed by our Credit Guide, privacy consent and the National Consumer Credit Protection Act 2009 (Cth), including the best interests duty. If those documents are inconsistent with these Terms, they apply.
20.3 We may receive commissions from lenders. These are disclosed in our Credit Guide and credit quote.
20.4 Our accounting and home loan services are separate. We will only share your information between them with your consent.
21. Refunds and cancellations
21.1 Your rights under the Australian Consumer Law are not affected by this clause. If our Services do not meet a consumer guarantee, you are entitled to a remedy under that law.
21.2 Otherwise, fees for work already carried out, including meetings, phone consultations and review time, are not refundable.
21.3 If you have prepaid for work that we have not started, we will refund the prepaid amount less a reasonable charge for any time already spent on your file.
21.4 If we cannot complete the Services because you do not give us the information we need, fees for the work done up to that point are payable.
21.5 If you cancel an appointment with less than 24 hours’ notice, or do not attend, we may charge a fee of up to $250 per session.
21.6 Any refund is limited to the fees paid for the particular service the refund relates to.
22. Events beyond our control
22.1 Neither party is liable for failing to perform an obligation (other than paying money) because of events beyond its reasonable control, including fire, flood, storm, pandemic, cyber attack, failure of ATO, ASIC or third-party systems, power or internet outages, war, industrial action or government orders. The affected party will take reasonable steps to resume performance as soon as possible.
23. General
23.1 This Agreement is governed by the laws of Western Australia. Both parties submit to the exclusive jurisdiction of the courts of Western Australia and the federal courts sitting in Western Australia.
23.2 We may update these Terms by publishing a new version on our website. The updated Terms apply to new engagements from the date of publication, and to existing engagements 30 days after we notify you by email or on our website. If you do not agree to the change, you may end the engagement under clause 12.1, and you will only pay for work done up to that date. Any other variation must be in writing.
23.3 We may transfer this Agreement to a related entity or to a buyer of all or part of our practice, and will let you know if we do. You may not transfer this Agreement without our written consent.
23.4 If any part of these Terms is invalid or unenforceable, it will be read down or severed, and the rest of the Terms will continue to apply.
23.5 A delay or failure to exercise a right is not a waiver of that right.
23.6 Clauses dealing with confidentiality, fees, liability, indemnities, intellectual property, records and our team continue after the engagement ends.
23.7 Information on our website is general information only and does not take into account your circumstances. It is not advice. Links to other websites are provided for convenience and we are not responsible for their content.
24. Date of these Terms
24.1 These Terms were last updated on 5 November 2026. They apply to new engagements accepted on or after that date, and to existing engagements from 5 December 2025.
