Objectives
AMN Accounting, Tax & Advisory Pty Ltd strives to provide you with a professional service. However, we understand that there may be times when you may not always be satisfied with every aspect of your interaction or the service provided. To ensure that you have the means to raise with us any concerns you may have and to assist us in handling them fairly and efficiently we provide the following guidelines on how the firm will receive and manage complaints made against it.
How can a complaint be made?
You can raise your concerns with us in person or by telephone, however, so the details of your complaint are fully understood and can be handled as quickly as possible by the most appropriate person it is preferable that your concerns are made in writing. This can be by letter or email.
Where a complaint relates to a job or service, you can direct it to the Ash Nadan. If you are not sure who to refer your complaint to, or you are more comfortable raising your concerns with someone you do not normally deal with please address your complaint to:
Ash Nadan – Managing Partner
AMN Accounting, Tax & Advisory Pty Ltd
PO Box 20
Southland Centre VIC 3192
Phone +614 2393 9094
What information should you provide?
The following information will assist us in determining the issues and details of your concerns and enable us to respond as quickly as possible.
Privacy and Confidentiality
We will use the information provided to us only for the purposes of addressing your concerns unless you consent to its disclosure. Any personal information will be treated in accordance with our Privacy Policy.
How and when we will respond
We will address your complaint or concern promptly. Any significant health and safety issues will be addressed immediately. Otherwise, we will acknowledge your complaint in writing by email within 3 working days or if this is not available to you by mail within 5 working days of receiving it.
Once it has been received, we will commence a review of the circumstances surrounding the complaint. We will address your concerns in an equitable, objective, and unbiased manner.
We may need to get further information from you to fully assess the situation and will contact you if this is necessary.
We will try to reach a satisfactory resolution within 20 working days of receiving your complaint, but this may not always be possible. If we are unable to, we will write to you to let you know the reasons for the delay and indicate to you when we expect to be in a position to complete our review.
Once we have completed our review of the circumstances of your complaint, we will provide you with a written response addressing each of your concerns.
What if you are not satisfied with our response?
Our aim is to resolve the issues to your satisfaction, however, if you are unhappy with the response or outcome received, you can ask for it to be reconsidered. Such a request should address the specific reasons for your dissatisfaction and be made in writing to the Complaints Officer and forwarded by post, email or fax to the address provided above. We will acknowledge receipt of your request by email or facsimile within 3 working days or if this is not available to you by mail within 5 working days of receiving it. A final written response will be provided within 10 working days of receipt.
Our Commitment to you
The quality of the service we provide and the satisfaction of our clients and others is especially important to us. We take this process seriously and as a valuable opportunity to improve our service and the way we interact with our clients and others. All complaints will be analysed by Management to identify recurring issues and changes will be made to systems and processes as considered necessary.
Should have suggestions to improve the process please let our Complaints Officer know. We will review our complaints handling process on a regular basis and make changes based on feedback.
Assistance
If you need help in putting together the information or any other aspect of these guidelines, please contact Ash Nadan directly.
Any engagement of AMN Accounting, Tax & Advisory Pty Ltd as your accountant, and/or registered tax agent is governed by our obligations under the Tax Agent Services Act 2009 (“TASA”), the professional pronouncements issued by our professional body, Institute of Chartered Accountants Australia & New Zealand and our terms of engagement as contained in your engagement letter and herein.
The following terms of engagement apply to all engagements undertaken by AMN Accounting, Tax & Advisory Pty Ltd and must be read in conjunction with your Engagement Letter which sets out; the scope of the engagement, the fee estimate for the engagement and any terms specific to your engagement.
To avoid doubt, in any instances where the terms contained herein, contradict the terms agreed to in your engagement letter, the terms contained in your engagement letter shall be deemed to take priority.
Our Commitment To You
We confirm that we are registered as a tax agent under the Tax Agent Services Act 2009 (TASA), our Registered Agent Number is 260 44 955, and appropriately qualified and legally authorised to provide the services we offer to our clients. We will notify you immediately should any of our registrations, qualifications or licenses required to undertake an engagement be suspended or terminated before the conclusion of the engagement.
We undertake to carry out the work we are engaged to perform in a professional and ethical manner on a timely basis.
We undertake to inform you, our client, of various taxation and regulatory changes via our blog posts and newsletters which are available from our website. Our clients are welcome to call us for further information or to clarify any issues of concern to them.
Responsibilities of the Parties
It is necessary that you provide all information which may be relevant to the completion of the engagement. We will advise you of the date by which we need to receive your information in order to ensure completion of the engaged task(s) on a timely basis.
In the event that all necessary information is not provided when requested, we cannot guarantee that the engaged task(s) will be completed by lodgement due date and/or to the standard required by legislation and therefore you may be subject to penalties imposed by the Australian Taxation Office (“ATO”) or other regulatory bodies such as the Australian Securities and Investment Commission (“ASIC”).
This engagement is performed by us using the information and data provided by you, our client. Accordingly, any advice provided by us is only an opinion based on our knowledge and understanding of your particular circumstances. Any tax returns prepared by us on your behalf, including any schedules or elections contained therein, are subject to the same limitations.
We will exercise reasonable care, as contemplated by the TASA, when conducting this engagement, but ultimately the responsibility for the accuracy and completeness of the information used by us vests with you.
You are responsible for the information contained in any activity statement or tax return prepared by us on your behalf.
Should you become aware of any errors or omissions in the information relied upon by AMN Accounting, Tax & Advisory Pty Ltd as the basis of any advice provided to you or used to prepare your activity statement, financial statements or tax return, it is your responsibility to contact us to ensure that any advice provided is still applicable to your circumstances, or where necessary, to arrange for an amendment to be made to any documents, financial statements or tax returns so affected.
Failure to do so immediately may result in the ATO applying penalties and/or interest charges in addition to any shortfall tax amounts or increasing the severity of any penalties that may be applicable or possibly lead to prosecution and imprisonment. Objections and amendments are also subject to time limits imposed by the ATO and failure to notify us of any changes in a timely fashion may result in us being unable to adjust your return.
Unless specifically set out in the scope of our engagement, we will not audit or verify the accuracy of the information received and our engagement cannot be relied upon to disclose any error, fraud or other misstatements in the information. However, we will exercise reasonable care, as contemplated by TASA when reviewing information, you provide us and will advise you of any apparent deficiencies which come to our attention in the course of the engagement.
Under the self-assessment system, any tax returns lodged on your behalf are generally accepted by the ATO at face value without adjustment. Even though you may receive a notice of assessment, which creates the formal obligation to pay tax, your return may be subject to further review or verification. The ATO period of review is usually two to four years from the date your notice of assessment is issued.
Should a tax return lodged on your behalf be subject to an audit or review by the ATO, you have certain rights and options, including the right to object and the right to appeal to the Administrative Appeals Tribunal should a dispute with the ATO arise.
It is your responsibility to keep all the records, receipts, logbooks, travel diaries, minutes and other documentation used to prepare your tax return. If you are claiming tax deductions, you must keep written evidence to verify your claims for those deductions to comply with your substantiation obligations imposed under Australian taxation law.
Such records must generally be kept for a period of five years from the date your notice of assessment is issued, note however other legislation may require you to retain some or all of your records for longer periods of time. We will not take responsibility for any failure on your behalf to maintain adequate records.
If you are aware of any conflicts of interest which exist in respect of our engagement, or which may arise during the course of our engagement, you must advise us immediately upon becoming aware of the conflict of interest.
Advice provided to you during the course of this engagement may require acting upon to ensure that you comply with the law or statutory lodgement deadlines. Occasionally action may need to be taken within strict time limits. AMN Accounting, Tax & Advisory Pty Ltd accepts no responsibility for any loss or damages arising as a result of your failure to act upon advice provided to you, or failure to act within the time limits specified on any particular advice.
This engagement should in no way be construed to diminish your responsibility to understand and comply with any obligations imposed upon you by law.
Code of Conduct
We are bound by the codes of professional conduct mandated under the TASA and the regulations of the Institute of Chartered Account Australia and New Zealand), in addition to all legal obligations and responsibilities imposed by Commonwealth and State legislation.
Other key elements of the TASA code of professional conduct include the following requirements:
Lien over Documents
In relation to any subsequent termination of our services, you are advised that we shall not exercise any lien over any documents, regardless of whether fees have been paid in full or not.
Ownership of Documents
The final financial statements, activity statements, tax returns and any other documents which we are specifically engaged to prepare, together with any other original documents given to us shall remain your property. Any other documents brought into existence by us including general journals, working papers, the general ledger, draft financial statements and/or tax returns, will remain our property at all times. However, we will provide you with copies of any documents that you may require from time to time upon request.
Dispute Resolution
We aim to provide the highest standard of professional service and are focused on the concerns of our clients. If for any reason you feel you have not received the service level expected or have an issue to raise, please, at first instance, contact your accountant to discuss how the problem may be resolved.
Furthermore, as members of the Institute of Chartered Accountants Australia and New Zealand in public practice, we are subject to the ethical requirements of the Institute and its Investigations and Disciplinary processes. These requirements cover issues such as a Code of Conduct of Members in Public Practice, Ethics, adherence to Accounting standards, requirements to undertake Continuing Professional Development. Should there be an issue regarding the ethical or business practices of our firm, such matters may be referred to the Institute of Chartered Accountants Australia and New Zealand for investigation. However, as the accounting profession does not have regulated fees, the Institute of Chartered Accountants Australia & New Zealand will not investigate purely fee-based disputes but may recommend the parties seek mediation to resolve such disputes.
The Tax Practitioners Board may also be contacted to investigate instances where the TASA Code of Professional Conduct may have been breached.
Quality Review & Trust Account Audit
We currently do not have a Trust Account at the time of writing this document. Should we open a Trust account or be required to open one in the future we will have to meet our obligations as members of Institute of Chartered Accountants Australia & New Zealand requires that our firm be subject to periodic quality assurance reviews, as well as an annual audit of our trust account. By engaging our firm, you are consenting to your files being provided to the auditor or reviewer for review as part of these processes.
Previous Accountant
As a matter of professional courtesy, and in line with the requirements of the professional accounting bodies we will need to inform your previous accountant (if any) that we have been engaged by you as your new accountant and to receive from them any outstanding matters and files. You may refuse to provide this information but in doing so may cause problems in the efficient transfer of your files.
Confidentiality and Disclosure of Information
To enable us to perform the tasks specified in your Engagement Letter it is necessary for us collect and maintain certain personal information which includes your Tax File Number (“TFN”).
We are authorised to collect your TFN in accordance with the Taxation Administration Act 1953.
Information provided to us in the course of this engagement will be subject to confidentiality in accordance with the Privacy Act 1988 and the Australian Privacy Principles contained therein and as per the AMN Accounting, Tax & Advisory Pty Ltd privacy policy will generally not be disclosed to third parties except;
For the purposes of point 5 above by engaging AMN Accounting, Tax & Advisory Pty Ltd you are consenting to your personal information being disclosed as follows;
Where AMN Accounting, Tax & Advisory Pty Ltd requires the services of a third party you authorise us under this engagement to disclose any of your personal information to a third party engaged on your behalf, or to procure the services of a third party on your behalf, to the extent the information is necessary for them to undertake any task that is required of them by AMN Accounting, Tax & Advisory Pty Ltd to complete the tasks for which they were engaged by you.
AMN Accounting, Tax & Advisory Pty Ltd may disclose your personal information to third party service providers to AMN Accounting, Tax & Advisory Pty Ltd, such as tax and accounting software providers, cloud based accounting software (e.g., CGT Reporter, BGL Simple Fund) or storage providers (eg, Google Drive), external auditors, banks, the ATO, the Tax Practitioners Board, the Institute of Chartered Accountants Australia & New Zealand and/or other recognised professional accounting bodies to the extent the information is necessary for them to provide essential services to AMN Accounting, Tax & Advisory Pty Ltd to allow our business to operate or meet our professional or statutory obligations.
Electronic Data, Storage & Management
AMN Accounting, Tax & Advisory Pty Ltd operates on a paperless basis, meaning that we store your records electronically. We use off site email storage, online banking facilities, and we use online and cloud based accounting systems and document storage facilities including, but not limited to, Online Services for Tax Agents, Xero, Saasu, Reckon Online, MYOB Essentials, Sage One, Dropbox, One Drive & iCloud. The cloud storage facilities and IT servers operated by these providers may be located outside of Australia.
While we make every reasonable effort to maintain data stored in these platforms securely, using methods such as anti-virus software, encryption, digital certificates, myGov ID, Auskey, password protection and two step identification where available, we advise you that no computer system is free from risk of data breach.
Accordingly as part of these terms of engagement you agree to indemnify and release AMN Accounting, Tax & Advisory Pty Ltd from all claims for damages arising from the use of cloud based storage or cloud based accounting services arising or resulting from the provision of our services to you.
Jurisdiction
Our contract with you for services to be supplied will be governed solely by Australian Law and any dispute shall be referred exclusively to a Court or other appropriate tribunal within the jurisdiction of Australia.
We note that all information acquired by our firm is collected in accordance with our privacy policy which complies with the Privacy Act 1988. A copy of our Privacy Policy Disclosure Statement is available for review upon request and on our website.
Under the Professional Standards Act 2003 (Vic) and the Scheme approved under that Act, the liability of the firm, its partners, associates and employees or contractors is limited.
Electronic Communication
AMN Accounting, Tax & Advisory Pty Ltd will communicate with you and with others on your behalf by email as our primary method of written correspondence. Email communications sent without encryption can be intercepted and may be read by a third party. Other potential risks include non-delivery or failure to read an email in a timely manner.
In this regard, you agree to indemnify and release AMN Accounting, Tax & Advisory Pty Ltd from all claims arising from the use of email in our communication with you or the communication we undertake in the course of carrying out our assignment on your behalf or in accordance with your instructions.
Workplace Health & Safety
As an employer concerned with the welfare of staff, we ensure that AMN Accounting, Tax & Advisory Pty Ltd provides a safe workplace in accordance with workplace health and safety requirements. In the event that staff members of AMN Accounting, Tax & Advisory Pty Ltd are required to visit your premises, it is on the understanding that you comply with all Workplace Health and Safety Standards.
Any visiting AMN Accounting, Tax & Advisory Pty Ltd staff member(s) are authorised to leave your premises if in their assessment there is a workplace hazard that endangers their well-being, and that hazard cannot be remedied immediately.
Referrals to Other Service Providers
In the course of performing this engagement, we may encounter situations that require specialist advice, or services that are necessary for us to complete the engagement which AMN Accounting, Tax & Advisory Pty Ltd is not qualified to provide. Examples of such services include legal advice, financial advice, actuarial services, audit services, insolvency services, business and property valuations, title searches and depreciation or quantity surveyor reports.
In expectation of these situations, AMN Accounting, Tax & Advisory Pty Ltd maintains a network of referral partners and will advise you when we believe their services are necessary to enable us to complete of our engagement.
At no stage under the terms of this engagement are you under any obligation to use a third party service provider that we recommend and we undertake to give you the option to direct us to use an alternate, appropriately qualified, service provider of your choice.
Where AMN Accounting, Tax & Advisory Pty Ltd requires the services of a third party you authorise us under this engagement to disclose any of your personal information to a third party engaged on your behalf, or to procure the services of a third party on your behalf, to the extent the information is necessary for them to undertake any task that is required of them to complete this engagement.
Unless otherwise noted, any costs incurred will be either invoiced to you directly by the third-party service provider or invoiced to you by us at cost, in addition to our professional fees. AMN Accounting, Tax & Advisory Pty Ltd may receive a commission or referral fee from its referral partners which will be disclosed to you.
Professional Fees and Payments
Our fees and charges for services provided to you will generally be determined as outlined in your engagement letter.
Our professional fees for the services provided to you will be based on the time and degree of skill and acumen required to complete the tasks required.
Our professional fees are (Exclusive of GST):
Managing Partner $300 per hour
Senior Accounting Staff $200 per hour
Junior Accounting Staff $150 per hour
Bookkeeper $90 per Hour
Secretarial Services $110 per hour
For work undertaken for periods of less than an hour, the rate shall be charged in 15-minute blocks or part thereof. The rates shown above do not include GST.
Our fees are exclusive of any disbursements, out of pocket expenses or expenses incurred on your behalf for third party services essential to completing an engagement such as ASIC fees, actuarial certificates or valuation reports required for capital gains tax purposes.
Terms of Payment
Unless stated otherwise on our invoice or your engagement letter, our terms of payment are strictly 7 days from the date of each invoice.
We will provide you with an itemised account of professional fees, costs, and disbursements upon request.
For certain types of engagements or work requiring outlays or large commitments by Austax we may require an upfront retainer and/or a personal guarantee from one or more of your associates, for example the directors of a company may be required to guarantee payment on behalf of the company.
Services to be provided by AMN Accounting, Tax & Advisory Pty Ltd may be suspended where there are outstanding invoices for previous work performed under an engagement. This includes not lodging an activity statement, income tax return or other statutory return on your behalf until such time as any outstanding accounts are settled in full.
Where, as the result of your failure to settle an account within the terms stipulated, your tax return or other statutory lodgement is lodged late, you hereby agree to indemnify Austax from any liability to compensate you for any late lodgement fines, penalties or interest charges imposed by the ATO, ASIC or any other regulatory body.
Should your account become overdue, it is your responsibility to advise AMN Accounting, Tax & Advisory Pty Ltd once payment has been made in full, and, to confirm with your accountant that any outstanding returns have been lodged.
Duration of Engagement
Our engagement will commence upon acceptance by AMN Accounting, Tax & Advisory Pty Ltd of a correctly signed Engagement Letter from you and continue until the completion of the engaged tasks. Where the scope of the engagement includes the provision of recurring services, our engagement will continue until it is either terminated in writing by either party, or the engagement is superseded by signing of a new engagement letter.
Where we are unable to complete an engagement due to your failure or refusal to; comply with the law; comply with our advice, instructions, directions or requests; sign a tax document prepared by us on your behalf; provide the necessary information for us to complete the engagement; or, the termination of this engagement by either party, all fees incurred for work performed under this engagement up to that point will become due and payable by you immediately.
Varying the Terms of Engagement
AMN Accounting, Tax & Advisory Pty Ltd reserves the right to change these Terms of Engagement at any time, and any amended Terms of Engagement are effective upon posting to this Website. AMN Accounting, Tax & Advisory Pty Ltd will make every effort to communicate any significant changes to you via e-mail or by having you sign an updated Engagement Letter. Your continued use of our services will be deemed acceptance of any amended Terms of Engagement.
AMN Accounting Tax & Advisory Pty Ltd is committed to providing quality services to you and this policy outlines our ongoing obligations to you in respect of how we manage your Personal Information.
We have adopted the Australian Privacy Principles (APPs) contained in the Privacy Act 1988 (Cth) (the Privacy Act). The APPs govern the way in which we collect, use, disclose, store, secure and dispose of your Personal Information.
A copy of the Australian Privacy Principles may be obtained from the website of The Office of the Australian Information Commissioner at www.aoic.gov.au
What is Personal Information?
Personal Information is information or an opinion that identifies an individual. Examples of Personal Information we collect include:
When we collect Personal Information we will, where appropriate and where possible, explain to you why we are collecting the information and how we plan to use it.
How does AMN Accounting Tax & Advisory Pty Ltd collect your personal information?
Your Personal Information is obtained from you in many ways including:
There also may be occasions when we collect your personal information from other sources such as:
We do not guarantee website links or policy of authorised third parties.
When will AMN Accounting Tax & Advisory Pty Ltd use and disclose your information?
In general, we will collect, hold, use or disclose personal information for a number of purposes including (but not limited to):
By providing us with your personal information, you also consent to us using and disclosing your personal information for:
We may also use your Personal Information for secondary purposes closely related to the primary purpose, in circumstances where you would reasonably expect such use or disclosure.
You may at any time request that we discontinue sending you emails or other communications.
Your personal information may also be used and disclosed to protect our rights or property and that of our users and, where appropriate, to comply with legal processes, which may include disclosures to law enforcement, regulatory or government agencies.
Disclosure of Personal Information
Generally, we will only disclose your personal information for a purpose set out above. This may include disclosing your personal information to:
AMN Accounting Tax & Advisory Pty Ltd disclosures of your personal information to third parties are on a confidential basis or otherwise in accordance with law. We may also disclose your personal information with your consent or if disclosure is required or authorised by law.
Sensitive Information
Sensitive information is defined in the Privacy Act to include information or opinion about such things as an individual’s racial or ethnic origin, political opinions, membership of a political association, religious or philosophical beliefs, membership of a trade union or other professional body, criminal record or health information.
Sensitive information will be used by us only:
Third Parties
Where reasonable and practicable to do so, we will collect your Personal Information only from you. However, in some circumstances we may be provided with information by third parties. In such a case we will take reasonable steps to ensure that you are made aware of the information provided to us by the third party.
Security of Personal Information
Your Personal Information is stored in a manner that to the best of our ability and available resources reasonably protects it from misuse and loss and from unauthorised access, modification, or disclosure. We however cannot provide an assurance that the information will not be subject to misuse and loss and from unauthorised access, modification, or disclosure.
When your Personal Information is no longer needed for the purpose for which it was obtained, we will take reasonable steps to destroy or permanently de-identify your Personal Information. However, most of the Personal Information is or will be stored in client files which will be kept by us for a minimum of 7 years.
Access to your Personal Information
We will take reasonable steps to ensure that your personal information is accurate, complete, up to date, and relevant whenever it is used, collected, or disclosed. You may request access to your personal information by contacting our office. Subject to any legal restrictions we would be happy to advise you what personal information we hold about you if you request this. We will respond to all requests within a reasonable period. If you wish to access your Personal Information, please contact us in writing.
There may be some cost to you to cover the cost of retrieving and processing the information if it requires a significant amount of time to locate or collect your information or to present it in an appropriate form. We will let you know in advance if any charges will apply.
We rely on the accuracy of the information you provide to us. If you think that we may hold information about you that is incorrect in any way, please contact us and we will correct any errors or inaccuracies where required.
If we are unable to provide you with access to your information, or make any amendments which you have requested, we will advise you of our reasons.
In order to protect your Personal Information, we may require identification from you before releasing the requested information.
Maintaining the Quality of your Personal Information
It is important to us that your Personal Information is up to date. We will take reasonable steps to make sure that your Personal Information is accurate, complete, and up to date. If you find that the information we have is not up to date or is inaccurate, please advise us as soon as practicable so we can update our records and ensure we can continue to provide quality services to you.
Policy Updates
This Policy may change from time to time and is available on our website.
Privacy Policy Complaints and Enquiries
If you have any queries or complaints about our Privacy Policy, please contact us:
AMN Accounting Tax & Advisory Pty Ltd
PO Box 20
Southland Centre, VIC 3192
Email :ash@amngroup.com.au
Phone: +614 2393 9094
The content contained and accessed on this website (the “Site”) is provided by AMN Accounting, Tax & Advisory Pty Ltd and represents general materials provided for information purposes only. It is intended as a guide only and does not represent advice on any matter.
No warranty or representation is given in respect to its content. Accordingly, no responsibility is taken by AMN Accounting, Tax & Advisory Pty Ltd or any member, representative or affiliate of the firm, for any loss suffered by any party because of actions taken based on this information. To enable fully informed decisions, we recommend parties seek professional advice specific to their circumstances.
AMN Accounting, Tax & Advisory Pty Ltd does not guarantee or warrant that the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided “as is” without warranties of any kind, express or implied, including accuracy, timeliness, and completeness.
AMN Accounting, Tax & Advisory Pty Ltd any of its related partners, managing directors, principals, agents or employees will not be liable to you (whether under the law of contact, the law of torts or otherwise) in relation to the contents of, or use of, or otherwise in connection with, this website:
These limitations of liability apply even if AMN Accounting, Tax & Advisory Pty Ltd has been expressly advised of the potential loss.
AMN Accounting, Tax & Advisory Pty Ltd supports and encourages the dissemination and sharing of information you find on this site.
You may not reproduce any excerpts from pages unless you seek approval and provide credit to this Site / sight the source and provide a link back to the page on this Site where the content originated.
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