PROFESSIONAL AND REGULATORY INFORMATION

1. Registered tax practitioner and Tax Practitioners Board information

AIM S AUSTRALIA PTY. LTD. (referred to in these pages as AIMS) is the registered tax practitioner providing the tax agent services described in an accepted engagement. AIMS is registered with the Tax Practitioners Board (TPB) as a tax agent under registration number 24859230. “AIMS” is a shorthand reference to the legal entity and is not represented as a separate legal entity or registered business name.

The TPB maintains a public register of registered tax agents and BAS agents. Clients can search the register by legal name or registration number. The register contains current registration details and certain public information about sanctions, conditions and other matters recorded by the TPB.

TPB Public Register: https://www.tpb.gov.au/public-register

TPB Information for clients: https://www.tpb.gov.au/obligations

AIMS provides or makes available the TPB Information for clients material on engagement or re-engagement as part of its standard section 45 compliance process.

2. Current section 45 disclosure

As at 7 September 2026, based on AIMS’ records and the current registration information reviewed by the firm, AIMS has no prescribed event arising on or after 1 July 2022 within the applicable section 45 look-back period that is required to be disclosed under paragraph 45(1)(d) of the Tax Agent Services (Code of Professional Conduct) Determination 2024, and its tax-agent registration is not subject to a condition that must be disclosed under paragraph 45(1)(e).

This is a dated status statement, not a permanent representation. AIMS reviews it on engagement/re-engagement and when a relevant event, sanction, registration condition or other material change occurs. Clients should also consult the TPB Public Register for current public information.

3. Complaints

A complaint about AIMS may be made in writing to the Complaints Officer at info@aimsaustralia.com.au. A client may also complain directly to the TPB about a tax agent service and is not required to complete AIMS’ internal complaint process before exercising a statutory right to complain to the TPB.

TPB complaints information and complaint form: https://www.tpb.gov.au/complaints

Privacy complaints are handled under the Privacy Policy. Where the Privacy Act 1988 provides a right to complain to the Office of the Australian Information Commissioner (OAIC), that right is preserved.

4. AIMS’ rights, responsibilities and professional obligations

AIMS provides tax agent services subject to the Tax Agent Services Act 2009, the 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 Accounting Professional & Ethical Standards Board (APESB) standards apply according to the service and professional membership, including APES 110, APES 220, APES 305, APES 320 and APES 325 where applicable.

• act honestly and with integrity, maintain objectivity and appropriately identify and manage conflicts of interest;
• maintain professional competence and take reasonable care in ascertaining a client’s state of affairs and in applying taxation laws;
• provide tax agent services competently and ensure appropriate supervision of services provided on AIMS’ behalf;
• maintain confidentiality and not disclose information relating to a client’s affairs to a third party without the client’s permission unless there is a legal duty to disclose;
• maintain proper client records, including the additional facts, assumptions, reasoning and calculation methodology required for complex tax matters, and retain required tax-agent-service records for at least the applicable minimum period;
• maintain a documented and actively enforced system of quality management and a risk-management framework;
• advise clients of materially related taxation-law rights, responsibilities, options and consequences within the accepted scope;
• not make, prepare, permit or direct a statement covered by section 15 of the Code Determination where AIMS knows, or ought reasonably to know, that the statement is false or misleading in a material particular, including by omission; and
• maintain professional indemnity insurance and professional-practice status as required by applicable TPB and CPA Australia requirements.

5. Client rights

• know the legal entity providing the service, the material scope, fee basis, exclusions and applicable regulatory disclosures before deciding whether to engage;
• check AIMS’ registration on the TPB Public Register and make a complaint directly to the TPB;
• receive tax agent services with the competence, reasonable care, confidentiality, supervision and recordkeeping required by applicable law and professional standards;
• be informed of material conflicts and asked for informed consent where a conflict can lawfully and professionally be managed;
• review and approve material facts, elections, declarations, returns and advice before lodgment or issue;
• have personal information and TFN information handled in accordance with applicable privacy, confidentiality and security requirements; and
• retain all consumer guarantees, statutory rights and remedies that cannot lawfully be excluded, restricted or modified.

6. Client responsibilities

• provide complete, accurate and timely information and clearly identify estimates, reconstructed records, disputed facts, omissions and unavailable records;
• disclose facts material to the work, including relevant income, assets, entities, countries, travel, ownership, related parties, transactions and changes in circumstances, whether or not shown in ATO pre-fill;
• maintain records required by taxation and other laws and provide substantiation reasonably requested for the accepted work;
• review drafts, schedules, factual chronologies, calculations, elections and declarations and promptly identify errors or omissions;
• not ask AIMS to make, support or omit information for a position that is false, misleading, unsubstantiated or unlawful; and
• meet payment, lodgment, response and other obligations unless AIMS has expressly accepted responsibility for a particular task in writing.
• keep postal address, email address, telephone number, authorised contacts, communication preferences and other relevant details current with the ATO and check communications sent directly to the client;
• contact AIMS and enter into a new written engagement if future services, reminders, monitoring, correspondence handling or deadline management are required;

These client responsibilities do not transfer or reduce AIMS’ own statutory or professional obligations.

7. Assignment-based service model and professional boundaries

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.

AIMS does not, after completion or termination and unless separately engaged in writing, monitor outstanding or future lodgments, send lodgment/payment/response reminders, monitor ATO accounts or debts, routinely check or forward ATO correspondence, or prepare future work. Clients remain responsible for keeping ATO contact details current, checking their own communications and contacting AIMS for a new written engagement when further services are required.

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.

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 valuation, audit or assurance, insolvency, conveyancing, company/trust establishment, nominee or officeholder services, registered-office/accommodation-address services, client-money services, financing execution or other regulated services outside its approved scope.

8. AML/CTF service classification and AUSTRAC

From 1 July 2026, specified professional services are designated services under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006. Whether the AML/CTF regime applies depends on the service actually provided and the relevant statutory requirements; it does not apply merely because a business is an accounting or tax practice.

AIMS’ standard approved service model excludes activities such as conveyancing or transaction execution, handling or controlling client property or settlement monies, organising or executing financing transactions, establishing or implementing companies or legal arrangements, supplying shelf companies, providing or arranging specified officeholder/nominee services, and supplying an AIMS address as a client’s registered office or principal place of business.

AIMS applies a documented pre-engagement service-classification process to any proposed service that may fall within the professional designated-services regime, including tax work connected with an underlying transaction. AIMS does not assume that a service is outside Table 6 merely because it is described as tax advice or a tax-agent service. Any FRCGW clearance-certificate or withholding-rate-variation service—especially one connected with an existing property sale—must be classified on its actual facts before acceptance. AIMS will not commence a designated service unless and until all applicable AUSTRAC enrolment, AML/CTF program, customer due diligence, reporting, recordkeeping and other obligations have been identified and satisfied. This statement is not a blanket exemption from the AML/CTF Act.

9. Technology providers, confidentiality and privacy

AIMS uses approved technology and cloud providers to deliver its services. The Technology, Cloud and Provider Schedule identifies the principal providers, functions, information categories and reasonably ascertainable processing/storage locations. Provider infrastructure and subprocessors can change.

Where Code item 6 or another professional requirement requires client permission before information relating to a client’s affairs is disclosed to a third party, AIMS obtains that permission in the client-specific Engagement Letter or another written authority before the relevant disclosure. Privacy notice acknowledgement is not treated as a substitute for that permission.

The Privacy Policy and Privacy Collection Notice explain how AIMS handles personal information and TFN information. AIMS maintains security, incident-response and data-breach assessment procedures and will make notifications required by applicable law.

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.

10. Proof of identity and authority

AIMS applies proof-of-identity and authority procedures before providing tax agent services and on an ongoing basis where appropriate. AIMS aims to retain contemporaneous evidence of the verification undertaken while avoiding unnecessary retention of identity-document copies unless reasonably required by law, professional standards, the provider workflow or the risk of the engagement.

11. Evidence, uncertainty and no guaranteed outcomes

AIMS may request additional evidence, decline an unsupported claim or election, qualify advice, model alternative outcomes, recommend correction or amendment, or decline to lodge a document. Tax advice is a professional opinion based on identified facts, assumptions, evidence and law at the relevant date.

AIMS does not guarantee an ATO processing time, refund, residency outcome, CGT concession, foreign income tax offset, penalty or interest remission, objection result, audit outcome, investment outcome or another authority’s acceptance of a position.

12. Professional indemnity insurance and Professional Standards Scheme

AIMS maintains a current professional indemnity insurance policy that identifies its professional business as accounting and taxation, subject to the policy’s terms, conditions, limits, exclusions, endorsements and current status. AIMS also applies engagement-acceptance controls to services with material insurance uncertainty. Nothing on this page is a warranty or representation that every service, circumstance, loss or claim is insured.

AIMS participates in the applicable CPA Australia Professional Standards Scheme through its eligible public-practice arrangements and has confirmed that no exemption from participation applies, subject to the Scheme’s terms and continuing eligibility.

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 this disclosure excludes, restricts or modifies a consumer guarantee, statutory right, professional duty or remedy that cannot lawfully be excluded, restricted or modified.

13. Currency and version control

This page is current as at 7 September 2026. AIMS reviews it when a prescribed event, TPB registration condition, professional status, insurance position, service offering, AML/CTF classification, provider arrangement, privacy practice or other material fact changes, and under its documented regulatory review cycle. The version supplied or made available with an engagement is retained as appropriate for audit evidence.

AIM S AUSTRALIA PTY. LTD.