Individuals Only

Other entities please contact the office
Engagement Letter
PAYG Withholding
Proof of ID (please attach copy) *
Attach copy of ID

Maximum file size: 12.58MB

I, Graham Westland (JP FIPA FFA FTMA ATI), am pleased to accept appointment as your Tax Agent for your individual tax returns; and I advise that I will act in your best interest at all times by providing a high level of professional service.

This document sets out the terms of the engagement. Any additions will be by the written agreement of both parties.

As your Tax Agent I will:

a)   analyse, discuss and make recommendations regarding your tax return; and

b)   prepare and lodge your tax return for the year required.

You are responsible for compliance with the substantiation provisions of the Income Tax Assessment Act.

In addition to the financial information required to complete tax returns, it is expected that all relevant source documentation will be made available to me in a timely manner.  Consequently, I will not be responsible for any errors brought about by your failure to provide information or documentation, later found to be material to your tax affairs, nor for any late lodgement or other fees and penalties brought about by your failure to act in a timely manner.

Please note that any Taxation Estimate is an estimate only and I am not responsible and will not accept liability if the Australian Taxation Office determines an outcome which is different than that lodged.

Professional Fees and Payments

A set scale of fees, as displayed on our premises, applies for the tax return preparation and lodgement service; however, in the event that it is necessary to spend additional time to compile data into a usable state for the tax return process, this additional time will be charged in accordance with our charge-out rate applicable at the time.

PLEASE NOTE: Should you decide not to proceed with lodgement of Tax Return/s in relation to which we have provided professional services, payment of our Professional Fees is required and will be enforced.

Terms of Payment:

Option 1 –       Payment may be accepted by Cash, Cheque, Credit Card or EFTPOS prior to lodgement;


Option 2 –       Payment may be by way of the fees for the service provided being deducted from any tax refund cheque.  In accordance with the requirements of the Institute of Public Accountants, your refund cheque will be deposited into my Trust Account with the fee deducted and the balance forwarded to you as agreed. Please note, conditions apply and offering of this service is entirely at the discretion of the Tax Agent.

Client’s disclosure and record keeping obligations

You are required by law to keep full and accurate records relating to your tax affairs. It is your obligation to provide all information that would be reasonably expected and/or is necessary to allow work contemplated under the engagement to be performed in a timely manner or as agreed. This includes providing accurate and complete responses to questions asked of you.  Please note: inaccurate, incomplete or late information could have a material effect on services and/or conclusions.

The Taxation Administration Act 1953 now contains specific provisions that may provide you with “safe harbour” from administrative penalties for incorrect or late lodgement of returns.  These safe harbour provisions will only be available to you if, amongst other things, you provide “all relevant taxation information” in a timely manner (the safe harbour provisions apply from 1 March 2010).  Accordingly, it is to your advantage that all relevant information is disclosed, as any failure by you to provide this information may affect your ability to rely on the “safe harbour” provisions and will be taken into account in determining the extent to which tax practitioners have discharged their obligations to clients. It is your responsibility to show that you have brought all relevant matters to the attention of the Tax Agent if you want to take advantage of the safe harbours created under the new regime.

Client’s rights and obligations under the taxation laws

Taxpayers have certain rights under Australian taxation laws, including the right to seek a Private Ruling from the Australian Taxation Office (ATO) or to appeal or object against a decision made by the Commissioner. Taxpayers also have certain obligations under Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge tax returns and other documents by the due date. The Tax Agent must use best endeavour to keep you informed of any specific rights and obligations that may arise under Australian taxation laws.

Tax Practitioners obligation to comply with the law

Tax Agents have a duty to act in the client’s best interests; however, the duty to act in the client’s best interests is subject to an overriding obligation to comply with the law, even if that may require the Tax Agent to act in a manner that may be contrary to your directions.  For example, a Tax Agent could not lodge an income tax return that is believed to be false in a material respect.

Previous Returns

This engagement does not include review of the accuracy of any previous returns lodged by you or by a previous Tax Agent.

Quality Review

As a member of a recognised professional body, the practitioner's subject to periodic Professional Practice Quality Assurance reviews. Unless otherwise advised, you are consenting to your files being part of such a quality review. This review is of client records and not of you as a client and you have full assurances that complete confidentiality will be maintained throughout.

Acknowledgement and Confirmation * *