- “We” are GFT (WA) Pty Ltd (ACN 611 555 536) trading as Quax.
- “You” are the client and/or taxpayer
Our engagement is to prepare and lodge your individual annual income tax return as your tax agent on the basis of the information you supply to us. You authorise us to do such things on your behalf as is necessary for us to perform that engagement and to comply with our obligations under the Tax Agents Service Act 2009 (Cth).
Our engagement starts after you have confirmed your appointment via the Quax Mobile Application Platform (“App”) requesting a contracted accountant to prepare and lodge your individual annual income tax return. This shall be deemed to have occurred when our contracted accountant has confirmed your booking and you being notified via the App or otherwise. We reserve the right to terminate this engagement at any time.
It should be noted at the outset that we rely upon you to provide us with accurate and timely information to enable us to properly perform our engagement obligations. Consequently, any rectifying work performed by us on the basis of incorrect or late information will be work which is outside our engagement, and as such may be subject to additional charges.
In engaging us it is important for you to understand that:
- You are responsible for the accuracy and completeness of the particulars and information that you
provide to us.
- Any advice we provide is only an opinion based on our knowledge of your particular circumstances.
- You have obligations under the Australian Taxation Office (“ATO”) self-assessment regime to keep
full and proper records in order to facilitate the preparation of accurate returns.
Appointment of Tax Agent
You hereby appoint and authorise GFT (WA) Pty Ltd (ACN 611 555 536) trading as Quax, to act as your registered tax agent. You have willingly supplied all personal information (including Tax File Numbers) and that this personal information will be used, but not limited to, accessing your personal tax records from the ATO on your behalf.
Income tax returns
You must ensure that you have all source documents available to allow us to analyse the income tax implications of any transaction, if we request to see it. Whilst this is outside the scope of our engagement and we will not as a matter of course be looking at these documents, the ATO will expect you to have them available before any claim is made in your income tax return. We may in some circumstances also request to see source documents if a tax issue is particularly contentious.
It is also expected that, in respect of individual income tax returns, that you will have the necessary documents so as to comply with the substantiation provisions of the Income Tax Assessment Act. Our engagement does not cover any inquiries made to us or investigations involving us conducted by the Australian Taxation Office.
Before we lodge any returns for you, we will forward the documents to you for approval. We will do our best to meet any time limits but we will not be responsible for any late lodgement penalties or interest charges that you may incur.
Ownership of documents
Any documents which we are engaged to prepare, together with any original documents given to us by you shall be your property. Any other documents brought into existence by us, including general working papers and draft documents will remain our property at all times. You agree that we shall be entitled to retain all things owned by you (including tax refunds which come into our possession) until payment in full of all outstanding fees.
Information relating to your affairs
We may use the services of third party contractors to perform some of the services we are engaged to perform for you. You authorise us to disclose information relating to your affairs to all such third party contractors as we may choose to engage to perform such work. Where we use the services of third party contractors, we are nevertheless responsible for the conduct and activities of those contractors and for the delivery of the services we are engaged to perform for you.
From time to time our firm and our third party contractors may engage external IT service providers in the performance of services under this engagement. You authorise us and our third party contractors to disclose information relating to your affairs to all such external IT service providers as we or our third party contractors may choose to engage.
We may also need to disclose information relating to your affairs to a professional body of which we are a member in relation to a quality review program undertaken by that body. You authorise us to do so when we consider it appropriate or when required by that professional body.
We will charge a “minimum set-fee” for this work of $165 (GST inclusive) which is subject to periodic review. If we are requested to provide other specific service(s) they will be subject of a separate engagement and thus a separate fee.
You agree that we can bank into our trust account any tax refund amounts received on your behalf and we can deduct from those amounts any fees owed to us.
Our accountant cancellation policy applies if our accountant cancels a booking that they have already confirmed within 48 hours of the scheduled start time of that booking. In such an event, you will receive a 10% credit towards your next booking.
Our accountant no show policy applies if the accountant can be marked as a no show 15 minutes after the booking start time. In such an event, you will receive a $100 credit towards your next booking fee and credits can accumulate up to the full charge of your next booking fee.
Our taxpayer cancellation policy applies if you cancel a booking within 48 hours of the scheduled start time of that booking. In such an event, you will be charged a $55 (GST inclusive) cancellation fee which we can recover from your credit card or we can issue an invoice to you.
Our taxpayer no show policy applies if you can be marked as a no show by our accountant 15 minutes after the booking start time. In such an event, you will be charged a $110 (GST inclusive) no show fee which we can recover from your credit card or we can issue an invoice to you.
Limitation of liability
Our liability may be limited by a scheme approved under Professional Standards Legislation.
You are responsible for protecting your personal information to access and use our electronic platforms (including website and app) and we are not liable for any third party access to our platforms on your behalf.
Our liability to you is excluded to the fullest extent permitted by law. The exclusion includes, but is not limited to, liability in respect of torts (including negligence), breach of contract, breaches of statute and all other causes of action. If our liability to you cannot be excluded, then such liability is limited, at our option to:
- refunding the price paid for any services;
- re-performing the services; or
- issuing credit for the service fee charged.
We are not liable for any consequential losses and indirect loss including but not limited to loss of profits, loss of revenue, loss of opportunity, loss of chance, loss of goodwill, rectification costs and other similar losses.
Our engagement is governed by the law of Western Australia and the parties submit to the exclusive jurisdiction of the Courts of Western Australia.