1 Access
1.1 By accessing the Service, the Subscriber agrees to be bound by these terms and conditions.
1.2 Etax permits the Subscriber to access the Service during the Term in the volumes acceptable to Etax.
1.3 The Subscriber must:
(a) only use the Data or any other material accessed through the Service for the Subscriber’s personal use and not use the Service on behalf of, or to provide services to, a third party; and
(b) keep the Subscriber’s password to the Service secure, and ensure that no person other than the Subscriber logs into the Service using the Subscriber’s password.
1.4 The Subscriber acknowledges nothing in this agreement is intended to give the Subscriber any Intellectual Property Rights in material accessed through the Service or any other Intellectual Property Rights of Etax.
1.5 The Subscriber acknowledges and agrees that:
(a) the Data and Service may not be error free, and Etax makes no representation and gives no warranty that the Service will contain any particular data, function in any particular way or be available at any particular time; and
(b) information exchanged during the service and information at the websites will not be interpreted nor relied upon as being financial advice or investment advice; and
(c) the Service may not be available from time to time.
1.6 The Subscriber authorises Etax to monitor the Subscriber’s use of the Service and to use information relating to the Subscriber’s use of the Service to market products or services to the Subscriber.
1.7 The Subscriber must ensure that all information entered by the Subscriber into the Service is complete and accurate at all times during the Term.
1.8 The Subscriber acknowledges that Etax is relying on the completeness and accuracy of the Subscriber Material, and if the Subscriber does not provide complete and accurate Subscriber Material, Etax may be unable to provide the Service.
1.9 The Subscriber must retain a copy of all data relating to the Subscriber stored through the Service, so that all such data can be recovered by the Subscriber if that data can no longer be accessed through the Service.
1.10 The Subscriber agrees to handle information exchanged during the Service including any personal, financial, login, correspondence or other information, in a secure, private and confidential manner and to not reveal or disclose any such information via any social media or other means.
2 Licence
2.1 The Subscriber grants Etax a non-exclusive, perpetual, global, transferable licence (including the right to sublicense) to use and modify the Subscriber Material, including without limitation to provide the Subscriber Material to third parties through the Service.
2.2 The Subscriber represents and warrants, and it is a condition of this agreement that:
(a) the Subscriber has all necessary consents (including without limitation consents required by the Privacy Act 1988 (Cth)) to permit Etax to use the Subscriber Material as contemplated by clause 2.1;
(b) exercise of the rights contemplated by clause 2.1 will not infringe the Intellectual Property Rights of any third party; and
(c) the Subscriber Material will be complete and accurate.
3 Term and termination
3.1 This agreement commences on the date the Subscriber first accesses the Service and continues for the Initial Period and each Rollover Period until terminated under this clause 3.
3.2 Each party may terminate this agreement on expiration of a Rollover Period by written notice to other party by at least 30 days prior to the expiration of the Initial Period or that Rollover Period.
3.3 If a party commits a material breach of this agreement and fails to remedy that breach within 30 days of receiving written notice from the other party requiring it to do so, then the other party may terminate this agreement by written notice to the party in breach, in which case this agreement will terminate immediately.
3.4 The Subscriber expressly waives any rights it may have to terminate this agreement except as contemplated by clause 3.2.
3.5 Etax may suspend the Subscriber’s access to the Service or terminate this agreement without notice from time to time, including without limitation if Etax suspects that the Subscriber is in breach of this agreement.
3.6 The Subscriber acknowledges that Etax may terminate this agreement or suspend access to the Service under this clause 3 without considering the impact of such action on the Subscriber.
3.7 On termination of this agreement:
(a) the Subscriber must not access the Service; and
(b) accrued rights or remedies of a party are not affected.
3.8 Clauses 2, 4 and 5 survive termination of this agreement.
4 Liability and indemnity
4.1 Other than as contemplated by clause 1.1 and subject to clauses 4.5 and 4.7 Etax is not liable for any loss or damage, however caused (including, without limitation, by the negligence of Etax), suffered or incurred by the Subscriber in connection with this agreement.
4.2 Any liability of Etax for any loss or damage, however caused (including, without limitation, by the negligence of Etax), in connection with particular Services is limited to endeavouring to resupply those Services.
4.3 The limitation set out in clauses 4.1 and 1.1 is an aggregate limit for all claims, whenever made.
4.4 For clarity, and without limiting clauses 4.1 and 1.1 the parties agree that clauses 4.1 and 1.1 are to apply in connection with a breach of this agreement, anticipated breach of this agreement or other conduct regardless of the seriousness or nature of that breach, anticipated breach or other conduct.
4.5 Subject to clause 4.7, Etax is not liable for any Consequential Loss however caused (including, without limitation, by the negligence of Etax) suffered or incurred by the Subscriber in connection with this agreement.
4.6 Except as contemplated by clause 4.7, nothing in this agreement is intended to limit any rights of the Subscriber under the Competition and Consumer Act 2010 (Cth).
4.7 If the Competition and Consumer Act 2010 (Cth) or any other legislation provides that there is a guarantee in relation to any good or service supplied by Etax in connection with this agreement and Etax’s liability for failing to comply with that guarantee cannot be excluded but may be limited, then clauses 1.5, 4.1, 1.1, 4.5, 4.8 and 9.9 do not apply to that liability and instead Etax’s liability for such failure is limited to (at Etax’s election):
(a) in the case of a supply of goods, Etax replacing the goods or supplying equivalent goods, repairing the goods, paying the cost of replacing the goods or of acquiring equivalent goods, or paying the cost of having the goods repaired; or
(b) in the case of a supply of services, Etax supplying the services again or paying the cost of having the services supplied again.
4.8 The Subscriber is liable for, and indemnifies Etax from and against, all loss or damage (including, without limitation, legal costs) however caused suffered or incurred by Etax in connection with any act or omission of the Subscriber, including, without limitation, any illegal or negligent act or omission of the Subscriber;
4.9 Each indemnity contained in this agreement is a continuing obligation notwithstanding:
(a) any settlement of account; or
(b) the occurrence of any other thing,
and it is not necessary for Etax to incur expense or make payment before enforcing or making a claim under an indemnity.
5 Confidential Information
5.1 Each party must keep the Confidential Information of the other party confidential, and not use that Confidential Information other than for the purpose of providing or receiving the Service.5.2 Clause 5.1 does not apply to any Confidential Information that is:
(a) in the public domain other than due to a breach of this agreement; or
(b) required to be disclosed by law.
6 Authorised use and reliance
6.1 The Subscriber must:
(a) use the Service in accordance with any acceptable use or other policies displayed on the Website or otherwise notified by Etax to the Subscriber from time to time;
(b) not access the Service for the purpose of creating a website similar to the Website;
(c) not defame or harass any person using the Service or use foul language;
(d) only use the Service in accordance with all applicable laws;
(e) not attempt to access any part of the Website that is restricted by privacy settings or otherwise;
(f) not rely on the Data, and must verify the Data by reference to an independent source before making a decision on the basis of the Data;
(g) comply with all applicable laws and ensure that its employees, agents and independent contractors comply with all applicable laws when using the Service; and
(h) without limiting clause 6(g), not use the Service for an anticompetitive purpose in contravention of the Competition and Consumer Act 2010 (Cth).
6.2 The Subscriber acknowledges that Etax does not endorse and is not responsible for the content of any advertisements displayed on the Website.
7 Costs, stamp duty and GST
7.1 Each party must meet or pay its own legal costs and disbursements in respect of the preparation, negotiation and execution of this agreement.
7.2 The Subscriber must pay all stamp duty (including penalties and interest) assessed or payable in connection with this agreement.
7.3 The Subscriber is responsible for and must pay all taxes, duties and government charges imposed or levied in Australia or overseas in connection with the performance of this agreement.
7.4 If a Supply made under or in connection with this agreement is a Taxable Supply, then at or before the time the consideration for the Supply is payable:
(a) the Recipient must pay the Supplier an amount equal to the GST for the Supply (in addition to the consideration otherwise payable under this agreement for that Supply); and
(b) the Supplier must give the Recipient a Tax Invoice for the Supply.
7.5 For clarity, the GST payable under clause 7.4 is correspondingly increased or decreased by any subsequent adjustment to the amount of GST for the Supply for which the Supplier is liable, however caused.
7.6 Where a Supply made under or in connection with this agreement is a Progressive or Periodic Supply, clause 7.4 applies to each component of the Progressive or Periodic Supply as if it were a separate Supply.
7.7 Capitalised terms used in this clause 7 that are not defined in this agreement have the meaning given in the New Tax System (Goods and Services Tax) Act 1999 (Cth).
8 Force Majeure
Etax will not be:
8.1 in breach of this agreement as a result of; or
8.2 liable for,
any failure or delay in the performance of its obligations under this agreement to the extent that such failure or delay is wholly or partially caused, directly or indirectly, by a Force Majeure Event or any act or omission of the Subscriber.
9 General
9.1 This agreement is subject to the laws of Queensland and the Commonwealth of Australia.
9.2 The parties irrevocably submit to the non-exclusive jurisdiction of the courts of Queensland.
9.3 A notice under this agreement may be given by email.
9.4 In the interpretation of this document, no rule of construction applies to the disadvantage of the party preparing the document on the basis that it put forward this document or any part of it.
9.5 The Subscriber must not assign, in whole or in part, or novate the Subscriber’s rights and obligations under this agreement without the prior written consent of Etax.
9.6 Etax may amend this agreement from time to time by making the amended terms available on the Website, in which case the Subscriber will be deemed to have accepted the amended terms by accessing the Service after those terms have been published.
9.7 Etax may assign its interest under this agreement.
9.8 Each provision of this agreement will be read and construed as a separate and severable provision or part and if any provision is void or otherwise unenforceable for any reason then that provision will be severed and the remainder will be read and construed as if the severable provision had never existed.
9.9 This agreement represents the parties’ entire agreement, and supersedes all prior representations, communications, agreements, statements and understandings, whether oral or in writing, relating to its subject matter.
9.10 The Subscriber warrants that it has the capacity and all necessary authority to enter into this agreement.
9.11 Where this agreement contemplates that Etax may consent to, elect, determine, approve, nominate, decide or consider any matter or thing, Etax may provide such consent or make such election, determination, approval, nomination, decision or consideration in its absolute discretion and conditionally or unconditionally without being required to give reasons or act reasonably unless this agreement expressly requires otherwise.
9.12 Etax Accountants is a Tax Agent registered with the Tax Practitioners Board (TPB). The TPB maintains a Public Register of entities including current registered tax agents. The record and status of our registration may be found by searching for “Etax Accountants” at the Tax Agent Register provided online by the TPB, or by visiting this web page:
https://myprofile.tpb.gov.au/public-register/practitioner/?ran=69399005
10 Obligations and Rights
The following applies if you choose to use the Etax tax agent service by completing the registration or login and entering tax return details. The Tax Agents Services Act 2009 requires us to advise you of your rights and obligations where we are acting for you on taxation matters. In relation to the taxation services provided:
• You are responsible for making all relevant information available to us in a complete and timely manner.
• Australia’s income tax and indirect tax system is based on a self-assessment. The Commissioner is entitled to rely on any statements made. Where those statements are later found to be incorrect, the ATO Commissioner may amend your assessments and, in addition to any tax assessed, you may also be liable for penalties and interest charges. The period of review is up to four years. Where the Commissioner forms an opinion of fraud or evasion, there is no limit for amending assessments.
• You are responsible for the accuracy and completeness of the particulars and information required to comply with the various taxation laws. We will use the information supplied in the preparation of your returns.
• You have an obligation to keep proper records that will substantiate the taxation returns prepared and satisfy the substantiation requirements of the various tax laws for at least 5 years. Failure to keep such records could result in claims being disallowed, additional tax being imposed, and the imposition of penalty or general interest charges.
• Your rights as a taxpayer include:
o The right to seek a private ruling;
o The right to object to an assessment by the ATO Commissioner;
o The right to appeal against an adverse decision by the ATO Commissioner.
Certain time limitations may exist for you to exercise these rights. Should you wish to exercise these rights at any time you should contact us so that we can provide you with the relevant time frames and to discuss any additional requirements that may exist.
We are bound by the Tax Agents Services Act 2009 Code of Professional Conduct which includes a duty to act lawfully and in the best interests of our clients, ensure the services we provide are provided competently, maintain our knowledge and skills, take reasonable care in ascertaining the state of your affairs where it is relevant to the work we are completing, and take reasonable care to ensure the tax laws are applied correctly.
11 Correction of incorrect or misleading statements
The Tax Agents Services Act 2009 Code of Conduct prohibits us from making a statement to the Tax Commissioner or other government agency that we know, or ought to know, is false, incorrect or misleading, or incorrect or misleading by omission. If we become aware that a statement is materially incorrect, we are obligated at law to either correct it, or advise you that the statement should be corrected. If the statement is not corrected within a reasonable time, we are obligated to report this misstatement to the relevant authority.
12 Non-compliance with laws or regulations
Where we suspect there may be non-compliance with laws or regulations, we are required under APES 110 issued by the Accounting Professional & Ethical Standards Board to consider this matter. This may involve making further enquiries, considering the position and taking what we consider to be appropriate actions, with the objective being to rectify, remediate or mitigate the consequences of the non-compliance. This extends to a public interest duty as defined by APES 110.
13 Complaints and Tax Refund Amounts
Etax Accountants cannot make a final determination about your tax return and can only estimate, but cannot specify, the amount of your tax refund. Your tax refund amount is determined by the Australian Taxation Office (ATO).
The ATO is known to adjust details on tax returns after they are lodged, in ways that may affect tax refund amounts, based on their own judgement, and they may or may not notify you or your tax agent when this happens. Such adjustments may include the addition of income that the ATO detected but you did not declare on your return, the removal of tax deduction claims that they decided you are not eligible for, and many other possible adjustments.
The ATO may use your tax refund to repay debts owed by you, including Child Support Debts or tax debts owed to the ATO, which the ATO may, or may not, make you aware of before they use your tax refund to pay those debts.
Etax Accountants can help you with communication to the ATO about changes they may have made to your tax return or about the status of your tax refund, however, Etax Accountants cannot force the ATO to reach a specific outcome.
If you have a complaint about an ATO judgement relating to your tax return, or you wish to complain about something else concerning the ATO’s actions or service, you can start by visiting this web page: https://www.ato.gov.au/about-ato/contact-us/complaints-compliments-and-feedback/complaints
If you complained to the ATO and you were not satisfied with the response, you can raise your complaint with the Australian Government Inspector-General of Taxation, via this web page: https://www.igt.gov.au/lodge-a-complaint/
If you have a complaint about the service you received at Etax Accountants, you can send your complaint directly to [email protected], and mark your email message with a subject line that indicates it is a complaint.
If you would like to raise a complaint about a tax agent, you may contact the Tax Practitioners Board (TPB) via this web page: https://www.tpb.gov.au/complaints. Further information on how to make a complaint to the TPB can be found on its website, including the TPB’s complaints process.
14 Definitions
Confidential Information of a party means the terms of this agreement and any information:
(a) relating to the business and affairs of that party;
(b) relating to the customers, clients, employees, sub contractors or other persons doing business with that party;
(c) which is by its nature confidential;
(d) which is designated as confidential by that party; or
(e) which the other party knows, or ought to know, is confidential,
and includes all trade secrets, knowhow, financial information and other commercially valuable information of that party.
Consequential Loss means indirect loss, loss of revenues, loss of reputation, loss of data, loss of profits, consequential loss, loss of actual or anticipated savings, loss of bargain, lost opportunities, including, without limitation, opportunities to enter into arrangements with third parties and loss or damage in connection with claims against the Subscriber by third parties.
Data means information obtained by the Subscriber through the Service, including without limitation the Subscriber Material.
Etax means Etax Accountants Pty Ltd ACN 083 958 150.
Force Majeure Event means any occurrence or omission outside a party’s control and:
(a) a physical natural disaster including fire, flood, lightning or earthquake;
(b) war or other state of armed hostilities (whether war is declared or not), insurrection, riot, civil commotion, act of public enemies, national emergency (whether in fact or in law) or declaration of martial law;
(c) internet delay or unavailability;
(d) epidemic or quarantine restriction;
(e) failure of a third party service provider (including without limitation a third party hosting the Website);
(f) ionising radiation or contamination by radioactivity from any nuclear waste or from combustion of nuclear fuel;
(g) confiscation, nationalisation, requisition, expropriation, prohibition, embargo, restraint or damage to property by or under the order of any government agency;
(h) law taking effect after the date of this agreement; and
(i) strike, lock-out, stoppage, labour dispute or shortage including industrial disputes that are specific to a party or the party’s subcontractors.
Initial Period means 12 months or such other period agreed between the parties in writing.
Intellectual Property Rights means all industrial and intellectual property rights, both in Australia and throughout the world, including, without limitation, any copyright, trade or service marks, patents, registered and unregistered trade marks, registered designs, trade secrets, know-how, moral rights, rights in relation to semiconductors and circuit layouts, formulations, components, concentrations, protocols, trade, business or company name, indication or source or appellation of origin, or other proprietary right, or right to registration of such rights;
Rollover Period means the period of 12 calendar months commencing on the expiration of the Initial Period and each subsequent period of 12 calendar months.
Service means access to the services on the Website made available by Etax to the Subscriber from time to time excluding the lodgement of any tax return.
Subscriber means you.
Subscriber Material means:
(a) all material uploaded into the Service by the Subscriber or otherwise provided by the Subscriber or any third party (including clients of the Subscriber) to Etax in connection with the Subscriber’s use of the Service; or
(b) provided by the ATO to Etax or the Subscriber in relation to the Subscriber,
including without limitation documents, reports, technical information, and data stored by any means.
Supplier means the entity making the Supply.
Supply has the meaning given in the New Tax System (Goods and Services Tax) Act 1999 (Cth).
Term means the term contemplated by clause 3.1.
Website means the websites made available by Etax to You from time to time which includes as of the date of this agreement www.etax.com.au, www.etaxlocal.com.au and associated websites.
