Terms and Conditions
## 1. **Definitions**
In this agreement, unless otherwise stated:
* **“We”, “Us”, “Our”** refer to Erik Smith Tax Services and its employees, agents, and contractors.
* **“You”, “Your”, “Client”** refers to the individual or entity receiving services from Erik Smith Tax Services.
* **“Engagement”** means the scope of services agreed upon by the client and Erik Smith Tax Services.
* **“ATO”** refers to the Australian Taxation Office.
* **“Terms”** means these Terms and Conditions of Engagement.
* **“Services”** means the work to be performed as specified in our engagement communication.
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## 2. **Scope of Services**
We will provide tax accounting and business advisory services, as agreed upon in writing. We do **not** provide:
* Audit or assurance services;
* Legal advice or representation;
* Investment or financial product advice.
We rely on the accuracy and completeness of the information you provide. We are not responsible for errors resulting from incorrect or incomplete data.
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## 3. **Client Responsibilities**
You agree to:
* Provide timely, accurate, and complete information.
* Retain all source documents for a minimum of 5 years.
* Review any documentation or tax returns prior to lodgment.
* Inform us of any changes to your contact or business details.
* Ensure you understand your tax obligations and deadlines.
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## 4. **Fees and Payment Terms**
* Our fees are based on time and complexity. A minimum fee may apply.
* Invoices are due within 14 days of issue, or prior to document lodgment—whichever is earlier.
* Late payments will incur an interest charge of **1.5% per month** on outstanding balances.
* We reserve the right to use a debt collection agency; you will be liable for reasonable recovery costs.
* No refunds are available once lodgment has occurred, except in cases of overbilling or service failure.
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## 5. **Confidentiality and Intellectual Property**
We respect your confidentiality. We will not disclose your information unless required by law or with your explicit consent. All documents we create are our intellectual property unless otherwise agreed in writing. We grant you a non-exclusive license to use final deliverables for internal or personal use only.
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## 6. **Privacy Policy**
We collect and store your personal and financial information in compliance with the **Privacy Act 1988 (Cth)**.
Your information may be shared with third parties (e.g. the ATO, IT providers, accounting platforms) solely to deliver services. We implement data security measures, but cannot guarantee absolute security.
By engaging us, you consent to this data handling policy.
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## 7. **Limitation of Liability**
Our liability is limited under a scheme approved by the **Professional Standards Legislation**. To the fullest extent permitted by law, our liability will not exceed the total fees paid by you for the relevant engagement.
We are not liable for:
* ATO penalties or interest unless due to our gross negligence;
* Losses due to delays outside our control;
* Consequential or indirect damages.
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## 8. **Termination**
Either party may terminate this engagement by providing **7 days' written notice**. Upon termination:
* You must pay for work completed to date.
* We will provide access to your records, subject to outstanding payments.
* We are not required to complete unfinished work after termination.
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## 9. **Force Majeure**
We are not liable for delays or failure to perform due to causes beyond our reasonable control, including natural disasters, cyberattacks, internet outages, pandemics, illness, or regulatory changes. We will notify you of such events promptly.
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## 10. **Dispute Resolution**
If you have concerns about our services, please raise them with us first. We aim to resolve complaints within 14 business days.
If unresolved, you may escalate the complaint to the **Tax Practitioners Board** at [www.tpb.gov.au](https://www.tpb.gov.au).
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## 11. **Governing Law**
These Terms are governed by the laws of the Commonwealth of Australia. Any disputes will be handled in courts within that jurisdiction.
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## 12. **Acceptance**
By engaging Erik Smith Tax Services, you acknowledge that you have read, understood, and agree to these Terms and Conditions.
For electronic submissions, ticking the box “I agree to the Terms and Conditions” constitutes valid acceptance.
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Last update 04th of August 2025