Innovative Tax and Accountants  |  Terms & Conditions  |  Version 2025.2
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Innovative Tax and Accountants

taxo@inngroup.com.au
Legal Document
IPA Member Firm
TPB Registered
22 June 2026

Universal Terms & Conditions

Applies to All Services — Individual, Company, Trust, Partnership, SMSF & All Entities | Tax, BAS, Accounting, ASIC & Superannuation Services
Version 2025.2  |  Current version always available on our website
These Terms & Conditions ("T&Cs") apply to all services provided by Innovative Tax and Accountants ("we", "us", "our") to you ("you", "client"). Together with our Engagement Agreement, these T&Cs form your complete legally binding agreement. In the event of inconsistency, the Engagement Agreement prevails.
1Disclosure — Tax Practitioner Conduct Obligations

In accordance with the Tax Agent Services (Code of Professional Conduct) Determination 2024, we advise that there are no events within the last 5 years affecting our firm or any registered tax practitioner listed above that require mandatory disclosure. Disclosable events include: TPB registration suspended or terminated; undischarged bankruptcy; conviction for a serious taxation offence or fraud; imprisonment of 6 months or more; penalties for promoting a tax exploitation scheme; or Federal Court pecuniary penalties under the Tax Agent Services Act 2009. Should any such event arise, we will notify you promptly.

2TPB Register & Complaints
Verify our registration: tpb.gov.au/public-register
All registered tax agents and BAS agents are listed above and on the TPB public register.

Complaints should first be raised with us directly. If unresolved:

Client information: tpb.gov.au/information-for-clients

3Scope, Professional Standards & Independence

All services are performed in accordance with the Tax Agent Services Act 2009, APES 110 Code of Ethics, and APES 220 Taxation Services.

Unless specified in the Engagement Agreement, we do not conduct audits or reviews. No assurance is expressed. Where fraud, illegal acts, or errors come to our attention, we will inform you.

Independence: You must notify us of any potential conflict of interest — including deaths, matrimonial disputes, litigation, business restructures, or employment offers to our staff.

Confidentiality: Information acquired during this engagement is strictly confidential and will not be disclosed except as required by law, professional standards, or your written consent.

4NOCLAR — Non-Compliance with Laws & Regulations

Under APES 110 NOCLAR requirements, we must respond appropriately to non-compliance with laws and regulations — intentional or otherwise — by a client, management, or persons under their direction. We may be required to advise corrections, withdraw from the engagement, or report to relevant authorities where required by professional standards.

5Our Obligation to Act Lawfully

Our duty to act in your best interests is subject to an overriding obligation to comply with the law. We cannot lodge any return we believe to be false or misleading. Where required, we may advise corrections, withdraw from the engagement, or notify the ATO if corrections are not made.

6Consumer Data Right (CDR)

Where you nominate us as your Trusted Adviser under the Consumer Data Right, we will only access CDR data necessary to provide the services in the Engagement Agreement.

7Your Rights & Obligations Under Taxation Law

Your rights include: seeking a private ruling from the ATO, objecting to or appealing ATO decisions, and accessing information about your obligations. Your obligations include keeping proper records for at least 5 years, lodging returns by due dates, and providing accurate information to your tax agent. Further information: tpb.gov.au/information-for-clients

8Client Responsibilities & Safe Harbour

You are personally responsible for the accuracy of all information provided and all documents lodged on your behalf. Drafts will be provided for your review before lodgement.

Safe Harbour Warning: The Taxation Administration Act 1953 provides protection from penalties only if you provide all relevant information to us completely and on time. Failure to do so may remove this protection and increase your liability for penalties.

We are not responsible for late lodgement penalties where delays arise from your failure to provide information by agreed dates. We are not engaged to review previous returns by another practitioner unless separately agreed.

9Referral, Introducer Agents & Authorised Payment Collectors

9.1 Referral & Introducer Agents
Where you were introduced to us through an Authorised Referral Agent, Authorised Representative, sub-agent, partner, or introducer ("Referral Agent"): the binding professional engagement is solely with Innovative Tax and Accountants and its registered tax practitioners. Referral Agents are not tax practitioners and do not provide tax advice. They may assist with introductions, communication, document collection, and fee collection as our authorised representative. They are bound by our confidentiality obligations. We are not responsible for representations made outside this agreement.

9.2 Payment Technology Partners & IT Providers
We engage payment technology providers and IT platform operators to process payments and operate our digital infrastructure on our behalf. Payments processed through these systems are treated as direct payment to Innovative Tax and Accountants. These partners operate under data processing and confidentiality agreements with us and do not have authority to provide tax or ASIC advice or vary the terms of your engagement.

9.3 Tax Agent Entities as Payment Collectors
Individual tax agents or their business entities may collect fees for professional services performed under their registered tax agent number. Innovative Tax and Accountants may issue a consolidated invoice or each practitioner entity may invoice separately, depending on the arrangement agreed prior to commencement of work.

The involvement of any Referral Agent, payment technology partner, or tax agent entity in collecting fees does not alter your rights, our professional obligations, or the binding terms of your Engagement Agreement.
10Professional Fees, GST & Payment

10.1 Fees
Fees are as set out in the Engagement Agreement. Fees communicated are estimates unless confirmed as fixed fees in writing. Payment is due within 14 days of invoice. We may require upfront payment, suspend services for unpaid fees, charge interest, and recover amounts through legal proceedings. ASIC government fees and charges are separate to our professional fees and will be itemised on each invoice.

10.2 GST — Goods and Services Tax
Where Innovative Tax and Accountants or the relevant registered tax agent is registered for GST under the A New Tax System (Goods and Services Tax) Act 1999, GST will be applied to our fees as required by law. All invoices will clearly state whether amounts are GST-inclusive or GST-exclusive. You will be advised prior to commencement of each matter whether GST applies to that specific engagement.

10.3 Payment Methods
Payments may be made directly to Innovative Tax and Accountants or through our authorised payment collectors as described in Clause 9. A payment processing or transaction fee may apply and will be disclosed at the point of payment. All fee disputes must be raised with Innovative Tax and Accountants directly, regardless of which entity collected the payment.

10.4 ASIC Government Fees
ASIC registration, lodgement, annual review, and other government fees are set by ASIC and are charged separately from our professional fees. These will be clearly itemised on your invoice. Late payment fees and penalties imposed by ASIC due to your delays in providing information, documents, or payment are solely your responsibility. We will make reasonable efforts to advise you of upcoming ASIC deadlines but accept no liability for penalties arising from your delays.

11Ownership of Documents & Lien

Final prepared documents — including tax returns, financial statements, activity statements, and ASIC lodgement forms — are your property. Working papers and internal records remain ours. Where permitted by law, we may exercise a lien over all materials until all outstanding fees are paid. Copies will be provided upon request.

12Quality Review

As an IPA member, we are subject to the IPA Quality Review Program (QRP), mandated by IFAC. By accepting our Engagement Agreement, you acknowledge files may be made available for QRP review if requested by the IPA.

13Professional Standards Scheme & Limitation of Liability

As an IPA member, our liability is limited under Professional Standards Legislation. We are not liable for losses from incorrect or incomplete information you provide, reliance by unintended third parties, indirect or consequential losses, ASIC penalties arising from your delays, or losses from failure to provide information required for ATO safe harbour protection. Further: psc.gov.au

14Privacy

We comply with the Privacy Act 1988 (Cth) and the 13 Australian Privacy Principles. Our full Privacy Policy is available on our website.

We collect: identity information (name, DOB, occupation); contact details (address, email, phone); government identifiers (TFN, ABN, ACN); financial information; and entity details (company, trust, SMSF, partnership). We use this information solely to provide services and meet legal obligations.

Marketing: We may send relevant service updates. Opt out at any time by contacting us at taxo@inngroup.com.au.

We may disclose your information to:

RecipientPurposeBasis
ATO, ASIC, ABR, regulatory bodiesLodgement, compliance, registrationRequired by law / authority
Cloud accounting software providersData processingService delivery
Our client portal and systemsDocument managementService delivery
Authorised Referral AgentsCommunication and coordinationAuthorised representative
IPA (Quality Review only)Professional reviewProfessional standards

All disclosures are confidential. To access or correct your information, contact us at taxo@inngroup.com.au. We may disclose information to overseas cloud infrastructure providers — we take reasonable steps to ensure they comply with Australian Privacy Principles or equivalent obligations.

15Technology, Systems & Data Storage

We use: our secure client portal; cloud accounting software (Xero, QuickBooks, MYOB, Excel, and others); ATO Online Services for Tax Agents; ASIC Connect and ASIC Agent Portal; email and digital communication platforms; and document management and automation systems.

No Third-Party Outsourcing: All professional work is performed by our own registered practitioners and employed staff — whether in our Australian office or any authorised staff location. Software providers are service tools only, not professional service providers on our behalf.

You agree software providers have no liability to you under this engagement. This exclusion does not apply to fraud or liability that cannot be excluded by law.

16Engagement Period, Variation & Termination

This agreement commences upon digital acceptance and continues on an ongoing basis. These T&Cs may be updated from time to time — updated versions will be published on our website. Continued use constitutes acceptance of updated terms. Either party may terminate by written notice. Termination does not affect fees accrued prior to termination. Termination of the engagement also terminates the ASIC agent appointment unless separately continued in writing.

17Digital Acceptance

These T&Cs are accepted digitally via our client portal or signup system, together with the Engagement Agreement. Digital acceptance is legally binding and equivalent to a signed document under Australian law. Your acceptance is recorded with name, email, IP address, device information, and timestamp.

First-Time Login: Clients whose accounts are created manually are required to accept the Engagement Agreement upon first login before accessing the portal.
Superannuation Authority: Digital acceptance also constitutes your general authority for Innovative Tax and Accountants to prepare and lodge superannuation compliance returns, SMSF documentation, and to communicate with the ATO and superannuation funds on your behalf. Authority for specific superannuation withdrawal, DASP, or early release applications requires your separate written instruction for each application — see Clause 21.
18Tax Agent Assignment, Reallocation & Notifications

18.1 Assignment and Reallocation
We may assign or reallocate your matter to any of our existing or newly added registered tax agents within our platform at any time, in accordance with internal workflow and workload requirements. Any such reassignment will not affect the quality or continuity of service, or the overall professional responsibility of Innovative Tax and Accountants for your engagement. The registered tax agent currently responsible for your file is displayed in your client portal profile and lodgement records.

18.2 Notifications
You will be notified when a new tax agent is assigned to or reallocated to your matter. Notifications will be delivered via one or more of: email, your client portal dashboard, or in-app messaging. You are responsible for keeping your contact details current in your portal profile to ensure receipt of notifications.

18.3 Multiple Practitioners
By engaging us, you acknowledge that multiple registered tax agents may be involved in providing services across different matters or entities. All tax agents acting under this engagement are registered with the TPB and their registration numbers are published in your Engagement Agreement and client portal.

18.4 Transparency & Responsibility
The registered tax agent responsible for lodging your documents with the ATO is identified in your lodgement records. Any internal reassignment does not change the entity ultimately responsible for your advice or lodgement — Innovative Tax and Accountants remains the responsible registered entity at all times.

You may request a specific registered tax agent for your matter, subject to availability and our operational requirements. Your engagement with all listed practitioners is unaffected by any internal reallocation.
19Governing Law

These Terms & Conditions are governed by the laws of the State of New South Wales, Australia. Any disputes arising under or in connection with these terms are subject to the exclusive jurisdiction of the courts of New South Wales and the Federal Court of Australia. Nothing in these terms limits rights you may have under applicable Australian consumer protection legislation.

21Superannuation Services, Withdrawal & DASP Authority

21.1 General Superannuation Authority
By accepting our Engagement Agreement and these T&Cs, you authorise Innovative Tax and Accountants and its registered tax practitioners to act as your authorised representative for all superannuation-related tax compliance and administrative matters, including:

  • Registering and managing superannuation fund details with the ATO, including SMSF ABN and TFN registration and bank account updates
  • Preparing and lodging SMSF annual returns, financial statements, and compliance documentation
  • Employer superannuation guarantee (SG) reporting and SuperStream lodgements
  • Accessing ATO Online Services on your behalf in relation to your superannuation accounts and lodgement history
  • Communicating with the ATO, APRA, your superannuation fund(s), and any relevant authority regarding your superannuation entitlements, obligations, and account status
  • Liaising with your SMSF auditor on your behalf regarding audit queries and documentation

21.2 Superannuation Withdrawal & Early Release
Where you specifically instruct us in writing, you authorise us to prepare, complete, and lodge superannuation withdrawal and early release applications on your behalf, including under the following grounds:

  • Departing Australia Superannuation Payment (DASP) — for temporary residents or former temporary residents departing or having departed Australia
  • Compassionate grounds — as approved by the ATO under Schedule 1 of the Superannuation Industry (Supervision) Regulations 1994
  • Severe financial hardship — subject to eligibility criteria under the SIS Regulations
  • Terminal medical condition — where supported by medical certification
  • Permanent incapacity — where certified by two medical practitioners
  • Preserved benefits on or after preservation age — transition to retirement and retirement phase withdrawals
  • Any other legislated ground for early or in-retirement access under the Superannuation Industry (Supervision) Act 1993 and associated regulations

21.3 DASP — Departing Australia Superannuation Payment
Where you engage us to process a DASP application, you specifically authorise us to submit your DASP application through the ATO's online system, provide the ATO and your fund(s) with your visa details, departure information, TFN, and identity documents necessary to process the application, communicate with multiple superannuation funds across all your superannuation accounts, and receive and respond to ATO and fund correspondence regarding your DASP application.

DASP payments are subject to ATO withholding tax at rates that vary by visa type. We will advise you of the applicable rate before lodgement. Tax withheld cannot be recovered once the DASP is processed and paid.

21.4 Processing Authority — What We Are Authorised to Do
In connection with superannuation withdrawal applications and DASP, you specifically authorise us to:

  • Prepare, sign (as your authorised representative where permitted), and lodge all required ATO and fund forms
  • Provide your personal information, TFN, bank account details, visa information, and identity documents to the ATO and your superannuation fund(s) as required to process the application
  • Track and follow up on pending applications with the ATO and/or your fund
  • Prepare and submit supporting documentation, statutory declarations, and any additional information required by the ATO or fund to progress the application
  • Receive correspondence from the ATO and superannuation funds regarding your application and respond on your behalf

21.5 Rollover & Fund Consolidation
Where you instruct us in writing, you authorise us to prepare and lodge superannuation rollover requests, initiate ATO-facilitated consolidation of lost or inactive superannuation accounts via the ATO's SuperMatch service, and communicate with receiving and transferring funds on your behalf.

21.6 Your Responsibilities — Superannuation

  • Provide accurate, complete, and current identity documents, visa details, fund membership information, and any supporting documentation required for superannuation applications
  • Ensure all information provided to us is truthful and correct — providing false information to the ATO or a superannuation fund in connection with a withdrawal application may constitute a criminal offence under Commonwealth law
  • Ensure you meet the eligibility criteria for any withdrawal or early release before instructing us to lodge — we prepare and lodge based on your instructions and the documents you provide; it is not our role to verify eligibility independently
  • Notify us promptly of changes to your superannuation fund details, employer, visa status, or personal circumstances that may affect your superannuation position or application
  • Obtain independent financial advice from a licensed financial adviser if uncertain whether a withdrawal or early release is appropriate for your financial situation
Important — Eligibility is Your Responsibility: We prepare and lodge superannuation withdrawal and DASP applications based on information and documents you provide. We do not independently verify eligibility for early release grounds. Lodging an application on ineligible grounds, or providing false or misleading information, is a serious matter that may result in tax penalties, fund sanctions, or criminal liability. We accept no liability for consequences arising from ineligible applications or incorrect information provided by you.

21.7 No Financial Advice
Innovative Tax and Accountants and its registered tax practitioners are registered tax agents — we are not licensed financial advisers under the Corporations Act 2001 or authorised representatives under an Australian Financial Services Licence (AFSL). Our superannuation services relate exclusively to tax compliance, registration, lodgement, and administrative processing. Nothing in this engagement constitutes financial product advice as defined under the Corporations Act 2001. You must obtain advice from a licensed financial adviser (AFSL holder) for decisions regarding your superannuation investment strategy, fund selection, contribution levels, insurance within super, or any decision about whether to withdraw, roll over, or retain superannuation.

Our superannuation authority is limited to tax compliance, ATO lodgements, administrative processing, and communications with the ATO and superannuation funds on your behalf. This authority does not extend to investment decisions, fund selection advice, or any service requiring an Australian Financial Services Licence.