AIM S AUSTRALIA PTY LTD
Professional and Regulatory Disclosure
Website statement and section 45 client information
Document status
This document is intended to be provided prominently at engagement or re-engagement, published on the firm’s website and read with the TPB client information, Engagement Letter, Terms of Engagement and Privacy Policy.
Important
Current section 45 statement: based on AIMS’ management records as at 10 July 2026, no prescribed event is required
to be disclosed and AIMS’ tax-agent registration is not subject to a condition limiting the tax agent services it may
provide. This statement will be updated if the position changes.
1. Prominent section 45 information
Registered tax agent
AIM S Australia Pty Ltd is a registered tax agent. Registration number: 24859230. The TPB public register can be searched by legal name or registration number
Check the registration on the TPB Public Register and search registration number 24859230. The Register includes current registration details and public information about relevant sanctions, conditions or other matters recorded by the TPB.
A complaint about a Tax Agent Service may be made in writing through the TPB complaints process. A client may also raise the matter with AIMS using the contact details in section 12. A client is not required to complete AIMS’ internal process before exercising a statutory right to complain to the TPB
General information about engaging a tax practitioner is available from the TPB at Finding and using a tax practitioner.
2. Entity and professional status
Registration, insurance, CPA public-practice and Professional Standards Scheme eligibility are continuing factual matters. They are reviewed as part of AIMS’ publication and engagement controls and should be verified through the relevant register or current evidence before material reliance.
| Item | Current disclosure |
|---|---|
| Legal entity | AIMS Australia Pty Ltd | ABN 21 159 602 276 | ACN 159 602 276 |
| Trading names | AIMS Australia and AIMS Australia Tax Accountants |
| TPB status | Registered Tax Agent No. 24859230; verify current details on the TPB Public Register |
| Professional practice | CPA public practice, subject to current CPA Australia membership, public-practice and professional requirements |
| Professional indemnity insurance | AIMS maintains professional indemnity insurance intended to satisfy applicable TPB and CPA public-practice requirements; current evidence is available on appropriate request |
| Professional standards scheme notice | Liability limited by a scheme approved under Professional Standards Legislation, where applicable to AIMS and the relevant service |
| Principal place of business | Level 30, 35 Collins Street, Melbourne VIC 3000 |
| Contact | 1300 112 467 | info@aimsaustralia.com.au | www.aimsaustralia.com.au |
3. Prescribed events and registration conditions
Registered tax agent
AIM S Australia Pty Ltd is a registered tax agent. Registration number: 24859230. The TPB public register can be searched by legal name or registration number
AIMS reviews this statement at engagement and re-engagement and when a relevant event, sanction or registration condition arises. If the position changes, AIMS will provide the required written disclosure prominently and within the applicable statutory timeframe. Clients should also check the TPB Public Register for current public information.
For this purpose, prescribed events include the events specified in paragraph 45(1)(d), such as a TPB suspension or termination, external administration, specified convictions or imprisonment, specified promoter-penalty or ruling-related orders, and a Federal Court pecuniary penalty for a civil penalty contravention under the Tax Agent Services Act
2009. The statutory five-year test does not require disclosure of an event arising before 1 July 2022.
4. AIMS’ rights, responsibilities and obligations
When providing Tax Agent Services, AIMS must comply with the Tax Agent Services Act 2009, the Code of Professional Conduct, the Code Determination, applicable taxation laws and relevant professional standards. In general, AIMS must:
• act honestly and with integrity, uphold ethical standards and not knowingly obstruct the proper administration of taxation laws;
• act lawfully in the Client’s best interests, subject to duties owed under taxation laws and to other clients, regulators and the public;
• identify, disclose and appropriately manage conflicts of interest and maintain independence where required;
• keep Client information confidential except where the Client authorises disclosure or law permits or requires it;
• provide services competently, take reasonable care to ascertain the Client’s state of affairs and apply taxation laws correctly;
• advise the Client of materially related rights and obligations under taxation laws;
• not make, prepare, permit or direct a materially false or misleading statement and take the action required by section 15 of the Code Determination when relevant;
• maintain proper client records for the required period;
• ensure persons providing Tax Agent Services on AIMS’ behalf are competent and appropriately supervised;
• not employ or use a disqualified entity to provide Tax Agent Services on AIMS’ behalf without any approval required under subsection 30-10(15) of the Tax Agent Services Act 2009, and not provide Tax Agent Services in connection with an arrangement prohibited by subsection 30-10(16);
• maintain and enforce a documented system of quality management;
• make any notification required by sections 30-35 and 30-40 of the Tax Agent Services Act 2009 within the statutory timeframe, including qualifying notifications concerning AIMS’ own significant Code breaches or those of another registered tax practitioner;
• maintain required professional indemnity insurance and satisfy continuing registration obligations; and
• keep current and prospective clients informed in the manner and timeframes required by section 45 of the Code Determination.
AIMS cannot contract out of its statutory or professional obligations. A client instruction, fee arrangement or limitation clause does not authorise AIMS to act unlawfully or unethically
5. Client rights
A client has the right to:
• verify AIMS’ registration, conditions and public disciplinary information on the TPB Public Register;
• receive a clear Written Scope, fee basis and engagement terms before substantive work begins;
• receive competent Tax Agent Services with reasonable care and within the accepted scope and timing assumptions;
• have information kept confidential and handled in accordance with applicable privacy, TFN and professional requirements;
• be told about material conflicts, relevant assumptions and materially related taxation rights and obligations;
• review and approve returns, statements, elections and other documents before lodgment where approval is required;
• receive an explanation of material advice, qualifications, evidence requirements and reasons AIMS cannot support a position;
• make a complaint to AIMS, the TPB or another regulator with jurisdiction; and
• retain all non-excludable rights and remedies under the Australian Consumer Law and other applicable law.
6. Client obligations
A client must:
• provide complete, accurate, current and timely information, records and explanations and disclose facts that may contradict a preferred tax treatment;
• be truthful, identify uncertainties or estimates and tell AIMS promptly about errors, omissions or changed circumstances
keep the records required by taxation and other laws and provide substantiation when requested;
• verify identity and authority, complete client-to-agent linking where required and protect portal, myGov, email and device credentials;
• review drafts and declarations carefully and approve only documents the client believes are true, correct and complete;
• monitor ATO and other government communications unless AIMS has expressly accepted an ongoing monitoring service;
• cooperate with reasonable requests, meet agreed cut-off dates and pay fees when due; and
• not ask AIMS to prepare, lodge, support or maintain a false, misleading, reckless, artificial, abusive or unsubstantiated position
7. AML/CTF Tranche 2: AIMS’ restricted non-designated-service model
| Restricted category | AIMS position |
|---|---|
| Real estate and entity transfers | AIMS does not plan or execute sales, purchases or transfers of real estate, companies, trusts, partnerships or comparable legal arrangements. |
| Client money or property | AIMS does not receive, hold, control, manage, invest, transfer or disburse Client money, securities, virtual assets or other property. Payments of AIMS’ own invoices are not held on trust. |
| Financing | AIMS does not organise, plan or execute equity or debt financing for a company or legal arrangement. |
| Creation or restructuring | AIMS does not create, establish or implement the legal restructuring of companies, trusts, partnerships or other legal arrangements, or give implementation-ready assistance that directly advances that outcome. |
| Officeholder, nominee and address services | AIMS does not act or arrange others to act as director, secretary, power of attorney of a body corporate or legal arrangement, partner, trustee, equivalent fiduciary or nominee shareholder, and does not provide registered-office or principal-place-of-business addresses. |
| Shelf companies | AIMS does not sell or transfer shelf companies. |
Current position from 1 July 2026
AIMS has not provided a professional Designated Service on or after 1 July 2026 and does not intend to provide one under its current operating model. AIMS is not regulated merely because it is an accounting practice; coverage depends on the actual services provided. AIMS screens each new matter and scope change and will pause, restrict, decline or refer work that is, may be or may develop into a Designated Service.
AIMS may separately explain Australian tax consequences of facts or a course of action independently determined by the Client and the Client’s other advisers, but only where service classification confirms that AIMS’ work does not directly advance a designated transaction, creation or restructure. No engagement, quote, invoice, email or portal instruction can override this restriction.
If AIMS ever changes this model, it will first complete documented legal classification, Director approval, AUSTRAC enrolment where required, and implementation of all applicable AML/CTF obligations before any Designated Service begins.
8. Service and licensing boundaries
AIMS provides Australian Tax Agent Services and accounting services only within the accepted Written Scope, its competence, registration, insurance and professional authorisations. Depending on scope, this may include Australian tax compliance, activity statements, Australian tax advice, compliance financial statements, limited ATO liaison and specifically agreed accounting work.
AIMS does not provide legal advice or legal documents; financial product, personal financial, investment, credit or insurance advice; migration assistance; foreign tax or foreign legal advice; statutory audit or assurance; formal valuations; insolvency appointments; conveyancing; or the AML/CTF restricted services identified above. Cross-border work is limited to Australian tax consequences unless a separate appropriately qualified foreign adviser is engaged by the Client.
AIMS is not part of, and is not endorsed by, the ATO, TPB, ASIC, AUSTRAC, CPA Australia or any software or technology provider. References to those organisations identify regulatory status, systems or sources only
9. Engagements, ATO correspondence and no guarantee of outcome
Unless expressly agreed otherwise, AIMS’ engagements are assignment-based and end when the accepted Services are completed. Appointment in ATO systems does not, by itself, create an ongoing engagement. Clients must monitor post, myGov and ATO online accounts and bring relevant communications to AIMS’ attention unless an ongoing monitoring service is expressly included.
AIMS does not guarantee an ATO refund, processing time, ATO acceptance, penalty or interest remission, audit or objection outcome, residency outcome, CGT result, foreign tax result, commercial result or absence of regulatory review. Outcomes depend on facts, evidence, law, administrative practice and decisions of government bodies and courts
10. Privacy, confidentiality, technology and outsourcing
AIMS handles personal information under its Privacy Policy, applicable privacy and TFN requirements, taxation law and professional confidentiality obligations. It uses approved tax, portal, cloud, communication, electronic-signature, backup, cybersecurity and workflow providers. Some providers may process information outside Australia
AIMS does not currently use overseas contractors to perform client professional work. A future proposal would be subject to due diligence, updated disclosure and informed written client consent where required.
Where an Outsourced Service will be used in providing Professional Services, AIMS will document and communicate the provider, geographical location, and nature and extent of the outsourced service before use. For Cloud Computing that is not an Outsourced Service, AIMS will document and communicate the provider, relevant geographical location and
storage arrangements where appropriate under APES 305, through the Engagement Letter or a current Technology and Outsourcing Schedule
Public or general-purpose AI tools must not receive individual TFNs, complete identity documents, login credentials, bank-account credentials, unredacted signatures, health information or directly identifiable confidential client records. Approved enterprise tools may be used only with data minimisation, provider and configuration due diligence, access and retention controls, and professional human review. AIMS does not currently use personal information in an automated decision-making arrangement of the kind requiring disclosure under APPs 1.7 to 1.9 from 10 December 2026; if this changes, the Privacy Policy will be updated before the arrangement begins.
11. Fees, insurance, consumer rights and liability notice
Fees and payment terms are set out in the client-specific scope or quote. AIMS will identify the fee basis and material changes before performing out-of-scope work. Refunds and cancellation charges are determined by work properly performed and non-recoverable costs and remain subject to the Australian Consumer Law
AIMS maintains professional indemnity insurance intended to satisfy applicable TPB and CPA public-practice requirements. Liability is limited by a scheme approved under Professional Standards Legislation only to the extent AIMS and the relevant service are entitled to the scheme’s protection. The scheme does not exclude non-excludable consumer rights and is not a substitute for insurance.
12. Complaints and contact details
Complaints to AIMS should be in writing to the Director at info@aimsaustralia.com.au or Level 30, 35 Collins Street, Melbourne VIC 3000, identifying the Client, engagement, issue, supporting documents and requested outcome. AIMS will investigate and respond within a reasonable time.
| Pathway | Contact or purpose |
|---|---|
| AIMS internal complaint | info@aimsaustralia.com.au | 1300 112 467 | Level 30, 35 Collins Street, Melbourne VIC 3000 |
| Pathway | Contact or purpose |
|---|---|
| Tax Practitioners Board | Written complaints about Tax Agent Services and tax-practitioner conduct through the TPB complaints process |
| Office of the Australian Information Commissioner | Privacy complaints where the Privacy Act or TFN privacy requirements apply |
| CPA Australia | Professional-conduct matters within CPA Australia’s jurisdiction |
13. Website information and review controls
Website articles, calculators, examples, profiles and general information are not personalised advice and must not be relied on without a written engagement and consideration of the Client’s facts. Tax law, rates, thresholds, ATO views and administrative processes change. The date and scope of any content should be checked before reliance.
This Disclosure is reviewed at least annually and earlier if AIMS’ registration, prescribed-event position, registration conditions, professional status, insurance, service model, systems, law or regulatory guidance changes. AIMS’ website, Engagement Letter, Terms, Privacy Policy, proposals and service descriptions must be kept consistent with this Disclosure.
Legislative, regulatory and professional references
This list identifies the principal framework used in preparing this document. It is not exhaustive, and each instrument or standard applies only to the extent relevant to the service, client and circumstances
• Tax Agent Services Act 2009 — including the Code of Professional Conduct in section 30-10 and registration, notification and civil penalty provisions
• Tax Agent Services (Code of Professional Conduct) Determination 2024 — including sections 10, 15, 20, 25, 30, 35, 40 and 45
• Tax Agent Services Regulations 2022 — registration and related requirements
• TPB guidance: Breach reporting under the Tax Agent Services Act 2009 — sections 30-35 and 30-40 significant-breach notification duties
• TPB guidance: Disqualified entities — Code items 15 and 16 under subsections 30-10(15) and (16)
• TPB guidance: Keeping your clients informed — section 45 disclosure guidance
• TPB guidance: Proof of identity requirements for client verification — client identity and authority requirements
• ATO agent client verification methods — ATO Online services proof-of-identity methods and controls
• ATO Online services for agents terms and conditions — conditions of access and use
• Anti-Money Laundering and Counter-Terrorism Financing Act 2006 — including professional designated services in Table 6 of subsection 6(5B)
• Anti-Money Laundering and Counter-Terrorism Financing Rules 2025 — rules supporting the AML/CTF Act
• AUSTRAC guidance: Professional designated services — current service-classification guidance for professional firms
• Privacy Act 1988 — including the Australian Privacy Principles and Notifiable Data Breaches scheme, where applicable
• Privacy (Tax File Number) Rule 2015 — handling of individual tax file number information
• Taxation Administration Act 1953 — including restrictions on unauthorised requests, recording, use and disclosure of tax file numbers
• Competition and Consumer Act 2010, Schedule 2 — Australian Consumer Law — consumer guarantees, unfair terms and misleading or deceptive conduct
• APESB current pronouncements — including APES 110, APES 205, APES 220, APES 305, APES 310, APES 315, APES 320, APES 325 and APES GN 30, where applicable
• Australian Accounting Standards — financial reporting requirements where applicable to an accepted accounting engagement
• Electronic Transactions Act 1999 — electronic communications, records and signatures, subject to applicable requirements and exclusions
• CPA Australia Professional Standards Scheme — professional standards legislation and scheme eligibility
• CPA Australia professional indemnity insurance requirements — public practice insurance requirements Current as at 10 July 2026. This Disclosure will be reviewed at least annually and earlier if AIMS’ section 45 position, registration, professional status, insurance, services, systems, law or regulatory guidance changes
