TERMS AND CONDITIONS

It is important to note that our proposed fees are only an indicative fee range and can vary for a number of factors. But if any such variation occurs for any reason, we will notify you in advance.
The enclosed estimate of fees does not include any disbursement nor do they include any legal fees, which may be required. They are also reliant on your bookkeeping and record keeping being at the standard we require. Should this not be the case or should the proposed fee vary after we have analysed the information to complete the required tasks, we will contact you and advise any variation.

The following items are specifically excluded from the quoted fee. These include: –

• Any lodgement fees or other amounts due and payable to statutory authorities, such as Australian Taxation Office, Australian Securities and Investments Commission, Corporate Affairs Department, Australian Prudential Regulation Authority and the Australian Bureau of Statistics.
• Any works completed with respect to charges in relation to Australian Securities Commission and records thereof. Items such as business names, company names, and addresses change of officers etc.
• Any matter that was not mentioned in this engagement letter will result in additional costs.
• Any consultants that may be engaged from time to time by Rubiix Pty Ltd, on your behalf, with your consent, to handle specific issues not outlined above
The advice we are able to provide to you is completely dependant upon the information you provide to us, therefore, it is essential that you provide us with all relevant material. When appropriate, that material needs to be provided well in advance of the statutory dates on which we are required to submit returns. Failure to do this can result in late fees or penalties for which you will be responsible.

RESPONSIBILITIES
In conducting this engagement, information acquired by us in the course of the engagement is subject to strict confidentiality requirements. That information will not be disclosed by us to other parties except as required or allowed for by law, or with your express consent.
You acknowledge that Rubiix from time to time uses a cloud data storage and computer server hosting arrangements and accounting software programs using cloud computing hosted by an external IT providers.
You may provide us with permission to disclose your confidential information in certain circumstances, or place conditions on the disclosure of certain confidential information. If you do so, we will have permission to disclose the relevant information accordingly, in the performance of our services, unless you instruct us otherwise in writing.
We wish to draw your attention to our firm’s system of quality control which has been established and maintained in accordance with the relevant APESB standard. As a result, our files may be subject to review as part of the quality control review program of ICAA which monitors compliance with professional standards by its members. We advise you that by accepting our engagement you acknowledge that, if required, our files relating to this engagement will be made available under this program. Should this occur, we will advise you.
Clients are required to arrange for reasonable access by us to relevant individuals and documents, and shall be responsible for both the completeness and accuracy of the information supplies to us.

DISBURSEMENTS
Whilst our terms are strictly 14 days, we are aware that this can at times cause inconvenience to our clients cash flow. With this in mind we are pleased to offer the following payment options:

• 10% deposit of estimated Annual Fee on acceptance of this “Letter of Engagement”, together with monthly payments by direct debit of the balance over the remaining months.
• Monthly direct debit at one twelfth of estimated Annual Fees with no deposit required

DELEGATION
Where appropriate, minor levels of work will be delegated to staff, consultants and others competent to complete the same, but those charge out rates may be less than that of your regular adviser.

COMPANY
All accounts will at all times be your primary legal responsibility, however we are happy to adopt the practice where by all work carried out for any corporate, trust or entity in which you have an interest will – if you so desire – be charged in the name of the entity. This practice is adopted in order to make available to you the best costing and tax agreements, but will not change the primary personal liability for fees, which always rest with yourselves.

FEES
Our fees, which are generally billed monthly, are based on the time required by the individual assigned to the task plus direct out of pocket expenses. Our charges vary between $70.00 and $495.00 per hour plus GST depending on the level of experience required to complete the task.
Additional services provided outside the scope of this proposal shall be agreed between us and shall be billed upon completion of the particular assignment. The fee will be based on the time required by the individual assigned to the engagement plus direct out of pocket expenses.
Payment terms are strictly 14 days from invoice date. A late payment fee and/or interest at 10% pa may be applied to any late payments. Any expenses, costs or disbursements incurred in the recovery of outstanding monies, including debt collection agency fees, interest, solicitor’s fees, or court costs are borne by the customer.

LIMITATION OF LIABILITY
Our liability is limited by a scheme approved under Professional Standards Legislation. Further information on the scheme is available from the Professional Standards Councils’ website: http://www.professionalstandardscouncil.gov.au

OWNERSHIP OF DOCUMENTS
All original documents obtained from the client arising from the engagement shall remain the property of the client. However, we reserve the right to make a reasonable number of copies of the original documents for our records.
Our engagement will result in the production of income tax returns and or financial statements and other tax compliance documents. Ownership of these documents will vest in you. All other documents produced by us in respect of this engagement will remain the property of the firm.
The firm has a policy of exploring a legal right of lien over any client documents in our possession in the event of a dispute. The firm has also established dispute resolution processes.

INFORMATION WE ARE REQUIRED TO DISCLOSE TO YOU
As a Tax Agent, our work for you is performed in accordance with the Tax Agent Services Act 2009. Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that we make the following disclosures to you:
1. Matters that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service from 1 July 2022 onward include the following:

• Non-Applicable

2. The Tax Practitioner’s Board maintains a register of Tax Agents and BAS Agents. You can access and search this register here: https://www.tpb.gov.au/public-register
3. If you have a complaint about our Tax Agent services, you will need to contact your Accountant in the first instance with details by email. If they are unable to resolve your complaint within 3 business days, please contact Mark Debeljak or Stuart Coulthard by email. Your complaint will be investigated by the Director who is not involved in the subject matter of the dispute where possible. We will provide you with email acknowledgement of receipt of your complaint and our understanding of the circumstances. The email will inform you that we will attempt to resolve your complaint within 14 days and will outline the dispute resolution process. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the Tax Practitioners Board (TPB) using the link listed above. The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, the above link includes details about your review rights and who can further assist you.