TERMS OF ENGAGEMENT FOR PROFESSIONAL SERVICES

1. Purpose, application and document hierarchy

These Terms apply to professional services accepted by AIM S AUSTRALIA PTY. LTD., ABN 21 159 602 276 and ACN 159 602 276, carrying on business under the registered business names AIM S AUSTRALIA and AIMS Australia Tax Accountants (AIMS). “AIMS” is a shorthand reference to that legal entity and not a separate contracting entity.

The contractual engagement documents are the client-specific Engagement Letter, any accepted written scope or quote, these Terms and any accepted written variation. The Professional and Regulatory Information, Privacy Collection Notice and Privacy Policy are notices/disclosures. The Technology, Cloud and Provider Schedule is incorporated only to the extent stated in the Engagement Letter, including for provider disclosure and client permission.

If documents are inconsistent, an accepted written variation prevails only for the matter expressly varied; otherwise the client-specific Engagement Letter prevails for engagement-specific matters, followed by the accepted scope/quote and these Terms. An invoice, checklist, portal request or routine email does not expand professional scope unless it clearly identifies additional work and is accepted as a written variation.

No provision is intended to exclude or reduce a non-excludable statutory, TPB, professional or consumer-law duty or right.

2. Commencement, acceptance and assignment-based nature

An engagement commences only when AIMS accepts the appointment, the client accepts the applicable engagement documents, required identity, authority, conflict, competence, insurance and risk procedures are completed, and the applicable payment conditions are satisfied. For AIMS’ standard fixed-fee engagements, the quoted fixed fee is payable in full before AIMS commences substantive professional work. A different staged or milestone payment arrangement applies only if it is expressly stated in the accepted Engagement Letter or another written variation. AIMS may decline an appointment before acceptance.

AIMS provides only the services expressly stated in the Engagement Letter or an accepted written variation. Each engagement is limited to the named client, taxpayer/entity, period, purpose, facts and deliverables. Identifying another issue does not, by itself, add that issue to scope.

Unless continuing services are expressly included in writing, an AIMS engagement is assignment-based and ends when the agreed services and deliverables have been completed or lodged, or when the engagement is otherwise terminated. After completion or termination, AIMS does not provide ongoing monitoring, reminder, correspondence-forwarding or deadline-management services unless those services are accepted under a separate written engagement.

• monitoring outstanding or future tax returns, activity statements or other lodgments;
• reminding the client of lodgment, payment or response due dates;
• monitoring ATO accounts, debts, general interest charge, penalties or payment arrangements;
• routinely checking, receiving, reviewing, forwarding or actioning ATO correspondence, practice mail, notices, SMS messages, myGov communications or other communications;

The client remains responsible for keeping contact details and communication preferences current with the ATO, checking communications sent directly to the client, meeting lodgment/payment/response obligations, and contacting AIMS to enter a new written engagement for future services.

An ATO appointment or client-list entry may continue administratively after an engagement ends. Subject to applicable law and ATO procedures, AIMS may retain, remove or limit that appointment or entry. Continued appearance of AIMS as the authorised tax agent, or continued appearance of the client on AIMS’ ATO client list, does not create an ongoing retainer and does not mean AIMS has accepted responsibility for outstanding or future lodgments, payment due dates, debts, correspondence, notices, deadlines or other tax affairs. Nothing in this section excludes or limits a legal or professional obligation that cannot lawfully be excluded or limited.

3. Scope changes and written variations

If the facts, record quality, volume, complexity, law, deadlines, service classification, professional entitlement, insurance position or requested outputs materially change, AIMS may propose a written variation identifying the additional or changed work, assumptions, fee basis and timing before substantive additional work proceeds.

AIMS is not required to undertake additional work merely because it relates to the same client, taxpayer, transaction or income year.

4. Service boundaries and regulated advice

Unless expressly included and lawfully provided, AIMS does not provide foreign-country domestic tax advice, legal advice, migration advice, financial product or investment advice, credit assistance, independent valuations, audit or assurance, insolvency, conveyancing, company/trust establishment or implementation, nominee/officeholder services, registered-office/accommodation-address services, client-money services, financing execution or another regulated service outside its approved scope.

Australian tax advice about the tax consequences of a transaction is not, by itself, a recommendation to acquire, hold or dispose of a financial product and does not constitute foreign-law, legal, migration, investment or credit advice. AIMS may require separate advice from an appropriately qualified professional.

A disclaimer cannot change the substance of a service. AIMS applies internal service-boundary, competence, professional-indemnity and AML/CTF classification procedures before accepting work that could cross into another regulated or uninsured service.

Services involving cryptoassets/digital assets, United States or Canadian nexus, unusual jurisdictions or other areas with material insurance or regulatory uncertainty are included only if expressly accepted in writing after AIMS completes its competence, regulatory and professional-indemnity engagement-acceptance checks and is satisfied that the service may lawfully and professionally be provided under the firm’s then-current arrangements.

5. Professional framework and standard of service

Tax agent services are provided subject to the Tax Agent Services Act 2009, Tax Agent Services Regulations 2022, the Code of Professional Conduct, the Tax Agent Services (Code of Professional Conduct) Determination 2024 and applicable TPB guidance. Relevant APESB standards apply according to the service and professional membership.

AIMS will act with integrity, objectivity, professional competence and due care, confidentiality and professional behaviour; identify and manage conflicts; take reasonable care; maintain proper records; supervise services provided on its behalf; maintain required competence and quality-management systems; and comply with applicable taxation-law administration obligations.

A client obligation, confirmation or warranty does not transfer or diminish AIMS’ own statutory or professional duties.

6. Conflicts, related persons and joint clients

AIMS may conduct conflict, independence and risk checks before and during an engagement. The client must disclose relationships or interests that may create a conflict. AIMS will not proceed where a conflict cannot be managed consistently with applicable law and professional obligations.

For spouses, family groups, companies, trusts, partnerships or related entities, the Engagement Letter must identify each client, the common purpose, permitted information sharing, authorised instructors and the approach to conflicts. AIMS does not assume that one person may bind or receive another client’s confidential information.

If a joint client provides information material to the joint engagement but instructs AIMS not to disclose it to another joint client, AIMS may be unable to continue and may require separate advice, restrict the scope or withdraw for one or more clients.

7. Authority and representatives

A person instructing AIMS for another client must have actual authority. AIMS may require evidence of identity, directorship, trusteeship, executorship, guardianship, power of attorney or other authority and may decline disputed or unclear instructions.

Authority to obtain ATO information or lodge a document does not automatically authorise a representative to make personal elections, approve facts, waive confidentiality or bind another client beyond the authority evidenced.

Where appropriate to acceptance, continuance or handover, AIMS will seek the client’s permission before communicating with a predecessor or other adviser or requesting client-owned records, unless communication is otherwise legally or professionally authorised.

8. Client information and records

The client must provide complete, accurate and timely information and identify records that are estimated, reconstructed, disputed, incomplete or unavailable. The client must not assume ATO pre-fill, prior returns, broker/platform summaries, software reports or information previously held by AIMS is complete for the current engagement.

The client remains responsible for the accuracy and completeness of particulars supplied to AIMS and for retaining records required by taxation law. AIMS’ advice is based on the client’s identified facts and circumstances and on law and authorities applicable at the relevant date.

The client must review drafts, schedules, factual chronologies, calculations, elections and declarations and promptly identify errors or omissions before approval. This review obligation does not displace AIMS’ reasonable-care duties.

9. Reasonable care, evidence and verification

Unless expressly engaged under an applicable assurance standard, AIMS does not perform an audit or assurance engagement. This does not remove AIMS’ obligations to make reasonable enquiries, consider inconsistencies and obtain evidence where required by law, professional standards or the circumstances.

AIMS may request contracts, statements, settlement documents, valuations, travel evidence, foreign assessments, translations, broker/platform records or other substantiation and may decline a claim, election or conclusion that lacks a sufficient factual or legal basis.

The agreed procedures are not designed to detect every fraud, irregularity, illegal act or error. If such a matter is encountered, AIMS will respond as required by applicable law, professional standards and the engagement circumstances.

10. Estimates, reconstructions and missing information

An estimate or reconstruction will be used only if legally and professionally permissible and reasonable in the circumstances. AIMS will document the basis, limitations and supporting information and obtain client confirmation of material factual assumptions within the client’s knowledge.

If reliable completion is not possible, AIMS may delay work, model scenarios, qualify advice, request further evidence, recommend correction, amendment or voluntary disclosure, decline lodgment or terminate the engagement.

11. Tax advice, tax planning and uncertainty

Tax advice is a professional opinion, not a guarantee. AIMS will not state that a tax position is beyond challenge. Where material uncertainty exists, AIMS may explain the legal basis, possible competing interpretations, likelihood and consequences of challenge, relevant disclosure or correction options, penalties and interest where relevant, and whether further specialist advice or an ATO ruling should be considered.

When recommending or otherwise advising on an Australian tax-planning arrangement, AIMS applies the applicable APES 110 and APES 220 requirements, including determining that there is a credible basis in the relevant laws and regulations for the arrangement. Where the Australian APES 110 reasonably-arguable-position concept applies, AIMS will not recommend or advise on an arrangement that lacks that required basis. AIMS may nevertheless assist a client lawfully to remediate or rectify an arrangement, address non-compliance or resolve a taxation dispute.

AIMS will not promote or associate itself with a tax scheme or arrangement where doing so would be inconsistent with taxation law, promoter-penalty provisions, APES 110, APES 220 or other professional obligations. Material assumptions, uncertainties and reasonably foreseeable tax consequences are documented or communicated to the extent appropriate to the accepted scope.

12. Expatriate, non-resident and cross-border matters

Australian domestic-law residency, treaty residency and temporary-resident status are separate questions. AIMS will assess only the periods and questions expressly included in scope using the facts and evidence available.

Australian advice concerning foreign income or a treaty does not constitute advice on a foreign country’s domestic law. Unless separately arranged with a suitably qualified adviser, the client is responsible for foreign tax returns, foreign-law residency, foreign tax finality, social security, immigration and legal matters.

Where a residency change or election may affect CGT assets, cost bases, discounts, taxable Australian property or another material tax consequence, AIMS will document material assumptions and consequences and obtain required client instructions before making an election.

13. Foreign currency, foreign tax and specialist inputs

Foreign income is generally analysed gross with foreign tax separately identified. Foreign tax withheld is not necessarily tax finally paid or eligible for an Australian foreign income tax offset. Refunds, assessments, timing and treaty relief may change the Australian result.

Foreign-currency conversion will use a supportable method for the relevant item and period. Material valuations, translations or specialist conclusions may require an independent professional whose separate role and responsibility will be identified where relevant.

14. False or misleading statements, correction and non-compliance

For statements covered by section 15 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, AIMS must not make or prepare, or permit or direct another person to make or prepare, a statement to the TPB, ATO or another Australian government agency where AIMS knows, or ought reasonably to know, that the statement is false or misleading in a material particular, including by omission. The obligation also applies where AIMS prepares a statement that it knows, or ought reasonably to know, is likely to be made to one of those bodies.

Where section 15 imposes a corrective obligation in relation to a materially false or misleading statement to the TPB or ATO, AIMS will take the reasonable steps required by that provision and applicable TPB guidance. Where AIMS prepared the statement for another person, this may include advising the maker to correct it and taking any further step that the law requires if it is not corrected.

Separately, AIMS applies APES 220, including its requirements concerning knowingly or recklessly making or causing materially false or misleading statements and the professional response where client information is false, misleading or omits material information.

If a material error, omission or non-compliance is identified, AIMS may require evidence or clarification, advise the client of relevant consequences and corrective options, refuse to lodge or support an unsustainable position, withdraw where appropriate, correct prior work or take another step required or permitted by applicable law or professional standards.

Nothing in this clause creates a general authority to disclose confidential client information. Any external disclosure will be assessed under the applicable statutory, tax-practitioner confidentiality, privacy, privilege, whistleblowing and NOCLAR framework.

15. Personnel, supervision, specialists and quality management

AIMS may allocate suitably competent employees and approved personnel under appropriate supervision. Files may be subject to internal or authorised external quality, insurer, professional-body or regulatory review subject to applicable confidentiality controls.

AIMS does not currently use external contractors to perform client tax/accounting professional work under its standard service model. If AIMS proposes to use a contractor, external specialist or another member in public practice for professional work, AIMS will first address competence, supervision, responsibility, insurance, provider/location disclosure and client permission requirements as applicable.

16. Technology, cloud services and client permission

AIMS uses approved technology/cloud providers. The Technology, Cloud and Provider Schedule version identified in the Engagement Letter describes the material provider, function, categories of information and reasonably ascertainable processing/storage locations relevant to the engagement.

Code item 6 confidentiality applies independently of privacy law. Where client permission is required before AIMS discloses information relating to the client’s affairs to a third-party provider, AIMS obtains that permission through the Engagement Letter or another specific written authority before the relevant disclosure. A privacy notice or policy acknowledgement is not relied upon as a substitute for that permission.

Material new providers or materially changed locations/functions are assessed under AIMS’ provider-governance process and communicated, with fresh permission obtained where required by law or professional standards.

AIMS may use approved general-purpose artificial-intelligence-enabled tools only for general professional-support purposes, such as research assistance, drafting, summarisation, issue spotting, document organisation, template development and quality-control assistance. A general-purpose AI service is not an AIMS system of record and AI output is not a substitute for professional judgment; material output is subject to competent human review and verification before it is relied upon or communicated as professional work.

Under AIMS’ standard workflow, identifiable or reasonably re-identifiable client-affairs information is not submitted to a general-purpose AI service. Before any client-derived material is used with such a service, AIMS takes reasonable steps to remove, mask or generalise identifiers and to minimise the information so that the provider cannot reasonably associate it with a client or another individual. This includes, as applicable, names, TFNs, ABNs, dates of birth, addresses, contact details, bank details, identity documents, account or reference numbers, signatures, login credentials, property addresses and combinations of facts reasonably capable of re-identification.

De-identification does not displace Code item 6 or any other confidentiality obligation. If material could still reasonably reveal or be linked to a client’s affairs, it must not be submitted to a general-purpose AI service. AIMS’ standard policy does not provide a client-specific authorisation pathway that permits identifiable client-affairs information to be submitted to a general-purpose AI service.

This direct-use restriction does not amount to a representation that an approved core software provider never uses AI-related subprocessors within its own service. Such vendor arrangements are assessed under AIMS’ provider-governance process, including available subprocessor information, feature configuration, confidentiality and client-permission requirements.

17. Privacy, TFNs and overseas processing

AIMS handles personal information under its Privacy Policy and Privacy Collection Notice and applies the Australian Privacy Principles where legally applicable. TFN information is handled consistently with the Privacy (Tax File Number) Rule 2015 and applicable taxation/professional confidentiality obligations.

Where personal information is likely to be disclosed to an overseas recipient and APP 8 applies, AIMS will take the steps required in the circumstances unless an exception applies. Storage, routing, support or access by a provider is also assessed for confidentiality and security even where it is not legally characterised as an APP 8 disclosure.

18. Identity, authority, fraud and cybersecurity

AIMS applies approved digital or manual proof-of-identity and authority procedures. AIMS generally records the verification method, date, result and relevant evidence and avoids retaining unnecessary identity-document copies beyond what is reasonably required by law, professional standards, provider constraints or the engagement risk.

AIMS may require enhanced verification for unusual, high-risk or changed instructions, including bank-detail changes, representatives or suspected impersonation. Clients must protect credentials and independently verify unusual payment or bank-detail requests. Each party must promptly report a suspected compromise relevant to the engagement.

19. AML/CTF and sanctions boundary

The AML/CTF regime applies according to the service actually provided. AIMS’ standard service model excludes clearly identified transaction-execution, client-property, financing, entity-creation/restructuring, nominee/officeholder and registered-office services unless separately classified and lawfully accepted. Tax-agent work connected with an underlying transaction is not presumed to be outside Table 6 merely because it is taxation work. AIMS does not rely on a blanket exemption merely because it is a tax/accounting practice.

A proposed service that may be a designated service will not commence unless AIMS documents the classification of the actual activities and, if the service is a designated service, satisfies all applicable AUSTRAC enrolment, AML/CTF program, customer due diligence and other requirements before providing it. Where the classification is genuinely uncertain and material, AIMS may require independent Australian AML/CTF legal advice before acceptance.

AIMS will not accept an FRCGW clearance-certificate or withholding-rate-variation engagement unless the actual service has first passed AIMS’ documented AML/CTF classification process. This applies particularly where a buyer, seller and agreed transaction already exist. If the service is then lawfully accepted, the Engagement Letter must state the precise tax-agent work and must not be read as accepting conveyancing or transaction-execution functions. Unless separately classified and accepted after regulatory assessment, the scope excludes drafting or reviewing sale or transfer instruments as conveyancer, negotiating transaction terms, holding or controlling client or settlement money, preparing the general settlement statement, directing settlement disbursements, instructing how settlement is to be conducted or otherwise taking responsibility for executing the transfer.

AIMS may undertake lawful identity, authority, sanctions, beneficial-ownership, fraud and integrity checks as part of its general risk management whether or not a matter is an AML/CTF designated service.

20. Electronic communications, approvals and signatures

AIMS may communicate through Seamlss, email, electronic workflow, telephone or another agreed channel. Sensitive information may be restricted to nominated systems. Electronic communications carry residual risks of delay, corruption, interception or misdirection despite reasonable controls.

A digital signature, authenticated portal approval, typed acceptance or email approval may evidence acceptance where lawful and sufficiently attributable. AIMS may require stronger authentication for high-risk instructions. The client must review the complete document before approval.

21. Timing, deadlines and client dependencies

Any timing estimate assumes the client supplies complete information, approvals and payments on time and that third parties and ATO systems are reasonably available. AIMS does not guarantee an ATO or other authority’s processing timeframe.

AIMS assumes responsibility for a particular deadline only to the extent that responsibility is expressly included in the accepted scope or necessarily arises from a service AIMS has accepted, subject always to non-excludable legal and professional duties. The client must promptly provide notices, correspondence and deadlines received directly. AIMS may decline urgent work where reasonable-care procedures cannot be completed safely.

22. Fees, variations and disbursements

Fees and payment terms are stated in the Engagement Letter or accepted written variation. A fixed fee covers only the agreed scope and assumptions. AIMS does not calculate its professional fee as a percentage of a client’s tax refund or tax saving under its standard fixed-fee service model.

AIMS will not rely on a unilateral right to impose an undisclosed material fee increase. Where practicable, a material scope/fee change is documented and accepted before extra substantive work proceeds. Third-party disbursements are charged only where disclosed or authorised.

23. Payment, cancellation and refunds

For AIMS’ standard fixed-fee engagements, the quoted fixed fee is payable in full before AIMS commences substantive professional work. A different staged or milestone payment arrangement applies only if it is expressly stated in the accepted Engagement Letter or another written variation. AIMS may pause work for overdue amounts under an expressly agreed staged or milestone arrangement, subject to statutory/professional duties and any urgent steps reasonably required to avoid foreseeable prejudice.

If the client cancels or AIMS properly terminates before completion, AIMS may charge for work reasonably performed, committed non-refundable third-party costs and reasonable close-out/handover work, provided the charge is compensatory and lawful. Any prepaid balance for services not supplied will be refunded as required by law and the agreed fee arrangement.

24. Client money and ATO refunds

AIMS does not operate a client trust account and does not receive, hold, control or manage client money, settlement funds, investment funds, financing proceeds or ATO refunds for onward payment. ATO refunds should be paid directly to the client’s nominated account.

AIMS does not deduct professional fees from an ATO refund.

25. ATO access, declarations, lodgment and correspondence

By accepting the client-specific Engagement Letter, the client gives AIMS written authority, after satisfactory completion of AIMS’ proof-of-identity and authority procedures and any required ATO client-to-agent nomination, to add or link the client, taxpayer or entity in ATO Online services for agents and in AIMS’ approved tax practice software. That authority is limited to the client, taxpayer or entity, tax roles, periods and services expressly included in the accepted engagement.

Where the ATO requires the client or an authorised representative of an entity to complete a client-to-agent nomination through Online services for business or another ATO process, the client remains responsible for completing that nomination and notifying AIMS promptly. The engagement authority does not replace the ATO nomination process.

Authority to add or link a client, access ATO information or communicate with the ATO does not authorise AIMS to lodge a return, declaration, election or other document where a separate client declaration, approval or authority is required.

Unless continuing services are expressly included in writing, an AIMS engagement is assignment-based and ends when the agreed services and deliverables have been completed or lodged, or when the engagement is otherwise terminated. After completion or termination, AIMS does not provide ongoing monitoring, reminder, correspondence-forwarding or deadline-management services unless those services are accepted under a separate written engagement.

In particular, unless separately engaged in writing, AIMS is not responsible for:

• monitoring outstanding or future tax returns, activity statements or other lodgments;
• reminding the client of lodgment, payment or response due dates;
• monitoring ATO accounts, debts, general interest charge, penalties or payment arrangements;
• routinely checking, receiving, reviewing, forwarding or actioning ATO correspondence, practice mail, notices, SMS messages, myGov communications or other communications;
• monitoring changes to taxation law or ATO administrative practice after completion; or
• preparing future returns, amendments, objections, applications or other work.

The client remains responsible for:

• keeping postal address, email address, telephone number, authorised contacts, communication preferences and other relevant details current with the ATO;
• checking communications sent by post, SMS, email, myGov, ATO online services or another channel;
• meeting lodgment, payment, response and recordkeeping obligations; and
• contacting AIMS if future services are required and entering into a new Engagement Letter or written scope before AIMS becomes responsible for that work.

An ATO appointment or client-list entry may continue administratively after an engagement ends. Subject to applicable law and ATO procedures, AIMS may retain, remove or limit that appointment or entry. Continued appearance of AIMS as the authorised tax agent, or continued appearance of the client on AIMS’ ATO client list, does not create an ongoing retainer and does not mean AIMS has accepted responsibility for outstanding or future lodgments, payment due dates, debts, correspondence, notices, deadlines or other tax affairs. Nothing in this section excludes or limits a legal or professional obligation that cannot lawfully be excluded or limited.

AIMS does not guarantee ATO acceptance, assessment outcome, refund timing, penalty/interest remission, objection outcome or absence of review/audit.

26. Deliverables, financial statements, reliance and no assurance

Deliverables are those expressly listed in the Engagement Letter. Formal financial statements are included only if expressly stated. Where a separate compilation engagement arises, the applicable APES 315 requirements and engagement terms will be addressed. Financial information prepared solely as part of taxation-return work is not represented as an audit, review or assurance engagement.

A deliverable is prepared for the named client and stated purpose. A third party should not rely on it unless AIMS has expressly agreed in writing or reliance rights arise by law. This does not limit an ATO or regulator’s lawful use of a document lodged or provided to it.

27. Client documents, working papers and intellectual property

Client-owned original documents remain the client’s property. AIMS owns its working papers, internal templates, methodologies, checklists, review/risk records and other pre-existing intellectual property, subject to rights the client has by law or professional standards to obtain information or records.

On reasonable request and subject to law, confidentiality, privilege, third-party rights and applicable professional obligations, AIMS will provide client-owned records and agreed final deliverables. AIMS will not assert a lien where doing so would be unlawful or professionally improper.

28. Recordkeeping and retention

AIMS maintains records of each tax agent service sufficient for applicable statutory and professional requirements, including the nature, scope and outcome; material information considered; client advice/instructions; advice provided; and, for complex matters, relevant facts, assumptions, reasoning and the basis/method for calculations, determinations or estimates.

Required tax-agent-service records are retained for at least five years after the relevant service is provided, or longer where required or reasonably appropriate having regard to taxation-law substantiation periods, CGT/history records, professional standards, insurance, limitation periods, disputes or another lawful purpose. Proof-of-identity verification records are retained for the period required by applicable TPB guidance. Information is securely destroyed or de-identified when no longer reasonably required, subject to legal exceptions.

29. Changes in law or facts after advice

Advice speaks as at its stated date and on the stated facts and assumptions. Unless AIMS expressly accepts an ongoing monitoring obligation, AIMS is not required to update completed advice for later law, ATO practice, court decisions or changed facts.

AIMS will comply with any continuing legal or professional obligation that applies despite completion of the engagement.

30. Suspension, termination and handover

Either party may terminate the engagement in writing, subject to accrued rights and applicable professional duties. AIMS may suspend or terminate for non-payment, unavailable records, unresolved authority/conflict/integrity risk, false or misleading information, abusive conduct, illegal instructions, inability to act competently, lack of appropriate insurance/entitlement, or another reason making continuance unlawful or professionally inappropriate.

On termination, AIMS will take reasonable steps required by law or professional standards concerning urgent deadlines, client records, successor communication and correction of material prior work. Handover does not transfer AIMS’ internal working papers except where law or professional obligations require otherwise.

31. Complaints and dispute resolution

Complaints should be made in writing to AIMS’ Complaints Officer at info@aimsaustralia.com.au. AIMS will address complaints under its documented complaint procedure. A client may also complain directly to the TPB about a tax agent service and exercise applicable privacy, consumer, tribunal or court rights.

The parties may agree to negotiation or mediation where appropriate, but no clause requires a client to surrender a non-excludable statutory complaint or court/tribunal right or miss a statutory deadline.

32. Liability and non-excludable rights

Liability limited by a scheme approved under Professional Standards Legislation.

Any limitation applies only if and to the extent the relevant approved scheme and Professional Standards Legislation cover the firm, service, claimant and circumstances. Nothing in these Terms excludes, restricts or modifies a consumer guarantee, statutory right, professional duty or remedy that cannot lawfully be excluded, restricted or modified.

To the extent permitted by law, AIMS is not responsible for loss caused by materially incomplete or incorrect client information, a client’s failure to follow advice, an unauthorised third-party act or an event outside AIMS’ reasonable control, but only to the extent the loss was actually caused by that matter. This clause does not excuse AIMS’ own negligence, breach of professional duty or other non-excludable liability.

AIMS’ maintenance of professional indemnity insurance is not a warranty that every service, circumstance or claim is insured; coverage is governed by the applicable policy terms, conditions, limits, exclusions and endorsements.

33. Governing law, severability and entire engagement

The engagement is governed by the laws of Victoria, Australia, and the parties submit to courts and tribunals having jurisdiction, subject to any non-excludable law that provides otherwise.

If a provision is invalid or unenforceable, it is severed or read down to the minimum extent necessary without invalidating the remainder. The engagement documents identified in clause 1 record the agreement about professional scope, subject to rights and obligations arising by law.

These Terms are current as at 7 September 2026 and are subject to controlled version management. The version accepted for a particular engagement remains part of that engagement unless lawfully varied.

AIM S AUSTRALIA PTY. LTD.