Casa Advisory Pty Ltd | ABN 60 694 744 806
This Agreement governs the provision of the Services by Casa Advisory to you.
You can accept this Agreement as described in our Engagement Letter, or by continuing to instruct us in relation to the Services. This Agreement applies to all Services, including those provided prior to such acceptance.
This Agreement is intended to align with the requirements of APES 305 Terms of Engagement and the Tax Agent Services Act 2009 (Cth), where applicable.
If you have any questions in relation to your rights and obligations under the Agreement, and in particular the limitation of liability provisions, we recommend you obtain independent legal advice.
This Agreement will commence on the earlier of: the date you sign and return the Engagement Letter; you advise us in writing, after receipt of our Engagement Letter, to proceed with the Services; or you provide us with instructions after receipt of our Engagement Letter, and continues until terminated in accordance with this Agreement.
We may engage Assisting Parties to assist us in performing the Services. Where we engage third-party service providers, contractors or suppliers (including cloud-based platforms or outsourced support), we will take reasonable steps to ensure those providers maintain appropriate safeguards and confidentiality measures in accordance with our obligations under APES 110 and the Tax Agent Services Act 2009 (Cth). Where the engagement of these third parties is material to your affairs or to the scope of Services, we will provide you with detailed information on the nature and extent of their use. By engaging us, you acknowledge and provide informed consent to this use of third parties.
Unless expressly specified in the Engagement Letter, the Services are not performed in accordance with any auditing, review or assurance standards, and the use of the terms "audit", "assurance", "review" or similar in any materials is not intended to suggest otherwise. The Services do not include the provision of legal advice or services.
We will provide the Services with the degree of skill, care and diligence expected of a professional firm delivering similar kinds of services.
We may provide services to persons whose interests compete or conflict with yours. We will take reasonable steps to identify and manage any conflicts of interest. If a conflict arises that cannot be appropriately managed in a way that protects your interests, we may be required to withdraw from the engagement and will notify you promptly.
We maintain documented supervision and quality review procedures for all Casa Advisory Persons involved in delivering the Services, in accordance with our obligations under the Tax Agent Services Act 2009 (Cth) and applicable professional standards.
No actions taken by us, or statements made in the course of our engagement, may be taken as a promise or guarantee about the outcome of any matter.
You agree to promptly provide us and any Assisting Parties with all relevant assistance, information, access to personnel, systems, technology, equipment and other materials, as well as safe access to premises, reasonably required by us to provide the Services.
We will rely on the accuracy and completeness of Your Materials and we will not verify them. You must notify us in writing of any changes to Your Materials that may affect our Services. You are responsible for the completeness and accuracy of information provided to us and must not knowingly withhold material information that may affect our work.
In providing the Services, we will only be regarded as having or knowing information provided to or known by the Personnel providing the Services.
We may use information obtained in performing the Services for Business Purposes, provided that any output is anonymised or aggregated so that no Personal Information or information relating specifically to you is reasonably identifiable; and in order to identify and mitigate any quality, conduct or risk management issue.
We will store information obtained in performing the Services in accordance with our data storage and privacy policies. We may utilise third party data storage providers, including secure cloud-based platforms, which may involve storage or access outside of Australia. We take reasonable steps to ensure those providers are subject to confidentiality obligations and comply with Australian privacy laws.
It is your obligation, under Australia's self-assessment regime, to keep full and proper records to facilitate the preparation of accurate returns to the Australian Taxation Office. It is your responsibility to keep those records for five years in accordance with the Tax Agent Services Act 2009 (Cth).
We will not provide Taxation Services to you if we discover, or form an opinion, that the information on which the Taxation Service is to be based contains false or misleading information or omits material information. If such information is discovered after an engagement has commenced, we may be required to disengage and report the matter to the Tax Practitioners Board within 30 days under our breach reporting obligations.
Any tax advice will be based on current taxation law and the requirements of the Tax Agent Services Act 2009 (Cth), as at the date our advice is provided, and we are unable to give any guarantee that our interpretation will ultimately be sustained in the event of challenge by the Australian Commissioner of Taxation.
You may disclose our tax advice or opinion to third parties solely to the extent that it relates to tax matters, including tax advice, tax opinions, tax treatment or tax structure of any transaction to which the engagement relates. Any such advice disclosed to third parties will be for information purposes only and cannot be relied upon without our prior written consent.
We may be legally required to verify your identity and, where applicable, the identity of any beneficial owners before providing Services, in accordance with our obligations under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth) and the Tax Agent Services Act 2009 (Cth).
Any Deliverable is for your sole use and benefit and may only be used for the purposes set out in this Agreement or otherwise agreed by us in writing. You may not provide any Deliverable to a third party, or use our name, logo or trademarks in any marketing, promotional material or other publication, unless required by law or with our prior written consent.
We will not update the Deliverables after we have delivered them in final form and will not be responsible for any changes you make to them without our prior written consent.
You are responsible and accountable for managing your business and affairs and deciding what to do after receiving the Services, including whether to implement our advice or recommendations and complying with laws and regulations that affect you.
You agree to pay our fees as set out in the Engagement Letter and any reasonable expenses incurred in connection with the Services; our technology and administration fee (being 3% of our fees); and where applicable, any additional charges as set out in this clause 7.
Our fees, expenses and charges are exclusive of GST (unless stated otherwise). In addition to the amount payable, you must pay us any GST applicable to any Taxable Supplies we make, and we will provide you with tax invoices for those supplies.
You agree to pay our fees, expenses and charges, plus any applicable GST, within 14 days from the date of issue of our invoice. Where payment is not received within 14 days, we reserve the right to impose interest at a rate of ten percent (10%) per annum on any outstanding amounts and to suspend performance of the Services until all outstanding amounts are paid in full.
If we are required by law or by reason of any judicial, regulatory, professional or administrative process to produce documents, provide information or give evidence in connection with the Services, you agree to pay for the time spent by us at our then-current rates, and any expenses incurred, in complying with that requirement, except where a claim or regulatory action is against us.
Before we proceed with your matter, we may require that you deposit funds in advance into our working account on account of anticipated costs. We will issue an invoice as work is performed and offset the amount against the funds paid in advance. If insufficient funds are paid in advance, you will still be required to pay the remaining amount owing.
Occasionally, we may contract with outside parties for the Services on your behalf (subject to your prior written approval). In such cases, you are responsible for the fees of the third party and we may request that payment be made directly to the supplier; we strictly act as your agent and you take full responsibility for all applicable third-party costs; and we are not responsible for the quality, content or effect of any advice or service given by the third party, and you release us from all liability arising from that advice.
If this Agreement relates to Services to be undertaken for two or more entities as named in the Engagement Letter, each named entity is jointly and severally liable to pay our professional fees and disbursements.
Our professional fees are exclusive of expenses and disbursements which will be charged to you in addition to the Services. Disbursements represent out-of-pocket expenses incurred by us on your behalf in connection with the Services.
We reserve the right to exercise a lien on all funds, records, documents and files held by us as security for any outstanding payments due from you for any Services rendered by us.
You may request, and we may provide, an estimate of professional fees and costs of particular engagements from time to time. You acknowledge and agree that these are indicative estimates only and our fees may exceed the estimates; such estimates will not limit the professional fees and costs incurred by us and invoiced to you under this clause 7.
We may update our fee estimates for future periods. With best endeavours, we will agree our estimated fees in respect of future periods with you in writing before commencing work.
We will only accept and hold client monies in our trust account where we have received your prior written authority specifying the purpose and permitted use of those funds. Any such monies will be handled in accordance with APES 310 Dealing with Client Monies and will not be used for any other purpose without your further written instruction.
We will provide you with the name of the financial institution and the account details where your funds are held. Our trust account is subject to annual audit in accordance with our professional obligations.
Each party will keep the other's Confidential Information confidential and use it only for the purposes permitted in this Agreement, including performing or receiving the Services. Each party will protect the other's Confidential Information as it would protect its own, using at least a reasonable standard of care.
Each party may disclose the other's Confidential Information to its legal advisers and external auditors; to any Assisting Party; to our insurers, professional advisers or financiers; to the extent necessary to comply with applicable professional and ethical standards or codes; to the extent required by law; or with the prior written consent of the disclosing party.
Our files may be subject to review as part of the quality control review process of Chartered Accountants Australia and New Zealand, which monitors compliance with professional standards by its members. Other regulatory bodies, including ASIC and the Tax Practitioners Board, may also conduct surveillance or review to monitor quality control.
We, or our licensors own, or have appropriate rights relating to, all intellectual property rights in the Services. We grant you a non-exclusive, non-transferable, royalty-free licence to use the Deliverables for the purposes described in clause 5.1. All working papers, notes and internal documentation including cloud accounting data files created in connection with the Services remain our property and will not be shared unless required by law or professional standards.
This Agreement does not affect the ownership of any intellectual property rights in Your Materials. You grant us a non-exclusive, non-transferable, royalty-free licence to use Your Materials as described in this Agreement, including to provide the Services.
We may use and disclose knowledge, experience and skills of general application gained through the provision of the Services; and your name, contact details, logo and a description of the Services for marketing purposes, unless you advise us otherwise.
Each party's obligations of confidentiality under this clause are in addition to, and not in substitution for, any obligations of confidentiality that may apply under applicable professional and ethical standards, including APES 110 Code of Ethics for Professional Accountants.
In handling personal information, we comply with the Privacy Act 1988 (Cth) and the Australian Privacy Principles. We collect, use, disclose, store and otherwise handle your Personal Information in accordance with our Privacy Policy.
You acknowledge that you have read and understand our Privacy Policy and you agree to us collecting, storing, using and otherwise handling your Personal Information for the purposes of providing the Services.
We may use (including disclosing to persons located outside Australia) Personal Information as set out in our Privacy Policy. You agree to provide all necessary notifications and obtain any necessary permissions or consents in connection with our use of Personal Information as contemplated by this Agreement.
If we reasonably believe your Personal Information has been involved in a data breach that is likely to result in serious harm, we will notify you and the Office of the Australian Information Commissioner, as required under the Notifiable Data Breaches scheme.
You agree that we may communicate with you via email or other electronic means. You must notify us if you do not wish to communicate via electronic means.
You acknowledge that electronically transmitted information is inherently insecure, may be intercepted, may not be delivered, may contain viruses, and may be unsafe to use or cause damage to the effectiveness of your software, computer network or systems. You agree to take reasonable steps to ensure you have suitable systems in place to prevent corruption of data or transmission of viruses in connection with electronic communications.
We take reasonable precautions to protect our systems but cannot guarantee that transmissions will be free from error, delay, unauthorised access or third-party interception. Our cybersecurity and data protection measures include the use of secure electronic platforms, encryption, access controls, regular data backups, and procedures for responding to data security incidents. We will not be liable for any loss arising from the use of electronic communications, including security breaches or data loss, not caused by our gross negligence or wilful misconduct.
We take reasonable steps to ensure that your Confidential Information and records are handled securely and in accordance with our professional obligations under the Tax Agent Services Act 2009 (Cth) and applicable professional standards.
Where a professional standards scheme applies, our liability is limited to the lesser of the cap under the scheme or the following amounts: $2,000,000 where the professional fee for the Services is less than $100,000; $5,000,000 where the professional fee for the Services is $100,000 or more but less than $300,000; $10,000,000 where the professional fee for the Services is $300,000 or more but less than $500,000; and $20,000,000 where the professional fee for the Services is $500,000 or more.
Where clause 12.1 does not apply, to the extent permitted by law our maximum aggregate liability is limited to the lesser of 10 times the fees paid by you for the Services or $20 million.
To the extent permitted by law, we are not liable for any indirect or consequential loss or damage; loss of or damage to business, goodwill, or reputation; loss of revenue or profits; loss of, damage to, or unauthorised access to data; or business interruption.
If a guarantee or other provision is implied or imposed by law in connection with the Services, and we are permitted to do so, our liability for breach of that guarantee is limited to one or more of the following at our option: in the case of goods, the replacement or repair of the goods or supply of equivalent goods; or in the case of services, the re-supply of the services or payment of the cost of having services re-supplied.
This clause applies to any claim or liability in connection with the Services or this Agreement, regardless of the basis on which it arises, whether in contract, tort (including negligence), under statute or otherwise.
We maintain professional indemnity insurance that complies with the requirements of the Tax Practitioners Board. Further details can be provided upon request.
As further consideration for our agreement to provide Services, you agree to indemnify and hold harmless Casa Advisory and all Casa Advisory Persons against and from all actions, claims, proceedings, losses, damages, costs and expenses of any nature arising in connection with the provision of the Services or the Agreement, except where, and only to the extent that, the loss directly resulted from our gross negligence or wilful misconduct.
You agree not to bring any claim against any Casa Advisory Persons in connection with any Services performed under this Agreement which fail to meet the requirements of the Agreement. Any claim arising in connection with the Services or this Agreement must be brought against Casa Advisory only.
It is our general policy to retain client files for a period of seven (7) years (whether in electronic or physical form). After this time, we will destroy those files unless you otherwise advise us in writing. You are responsible for maintaining copies of any documentation you may require beyond this period.
We accept no liability for any losses you suffer if any files, including any documents or other material you leave with us, are damaged or destroyed except where such losses are incurred as a direct result of any negligent or reckless act or omission, breach of trust, or fraud or dishonesty by Casa Advisory or any of its officers or employees.
During the course of our engagement, if we identify or suspect that non-compliance with laws or regulations has occurred or may occur, we may obtain an understanding of the matter and advise the appropriate Casa Advisory director; address the matters with you and determine whether further action is required; and where required, disclose the matter to an appropriate regulatory authority, in accordance with section 360 of APES 110 Code of Ethics for Professional Accountants (NOCLAR).
In some circumstances, we may be required by our professional obligations to report NOCLAR to a regulatory authority without informing you, where the law prohibits notification or where prior notice may prejudice an investigation. You agree that such disclosure will not be considered a breach of confidentiality under this Agreement.
We have implemented a Whistleblower Policy and Internal Breach Reporting Policy to support ethical, lawful and transparent conduct within our firm. These frameworks enable the confidential reporting of suspected misconduct, fraud, breaches of law, or non-compliance with professional obligations.
Where a breach is identified that is required to be reported under the Tax Agent Services Act 2009 (Cth), we will notify the Tax Practitioners Board within 30 days, in accordance with section 60 of the Tax Agent Services Act 2009 (Cth).
The TPB maintains a public register of registered, suspended and deregistered tax and BAS agents, available at www.tpb.gov.au/public-register.
You agree to provide us with all documents and information required for the performance of the Services; disclose all facts and circumstances of which you are aware or are reasonably ought to be aware that may relate to the Services; promptly pay our professional fees for the Services in accordance with the invoices rendered to you from time to time; comply with all reasonable requests by us to enable us to perform the Services; and provide a safe place of work when we visit your business site in connection with the provision of the Services.
You acknowledge and agree that we will assume, and rely on, the accuracy and completeness of all information rendered to us by you to provide the Services unless we are specifically engaged to verify that information; and we are not liable for any direct or indirect actions, claims, proceedings, losses, damages, liabilities, costs and expenses of any nature in connection with our reliance on the information supplied by you.
We may suspend the Services to you with immediate effect by providing notice if fees under clause 7 are overdue and payable; you fail to provide access to documents and information required by us to provide the Services; you fail to comply with reasonable requests from us to perform the Services; or there is an ongoing Dispute under clause 20.
Either party may terminate this Agreement by giving no less than 20 Business Days written notice to the other party.
Either party may terminate this Agreement immediately by written notice to the other if the other materially breaches this Agreement and fails to remedy that breach within 14 days of written notice of such breach; the other becomes insolvent, enters into liquidation, administration or receivership; or the Services are suspended for more than 20 Business Days.
We may terminate this Agreement immediately by written notice if, in our reasonable opinion, our provision of Services does or would breach or is inconsistent with any applicable laws, regulations, professional or ethical standards or codes or internal directions or policies; has the potential to bring us into disrepute; may expose Personnel to unreasonable physical or personal risk; or you provide information that is false, misleading or incomplete.
Termination does not affect any accrued rights of either party, including your obligation to pay our fees, expenses and charges for work performed up to the effective date of termination.
Termination or expiry of this Agreement does not affect any rights or obligations of either party that have accrued prior to the date of termination or expiry.
Upon termination or expiry of this Agreement, you must immediately pay all outstanding fees, expenses, charges and disbursements incurred up to the effective date of termination; each party must promptly return or destroy all Confidential Information of the other party in its possession or control, except to the extent retention is required by law or applicable professional standards; we will retain copies of all work product, correspondence and file materials in accordance with our file retention policy; and any licences granted to you under this Agreement are terminated with immediate effect.
The following clauses survive termination or expiry of this Agreement: clause 7 (Our Fees), clause 9 (Confidentiality and Intellectual Property), clause 10 (Privacy), clause 12 (Liability), clause 13 (File Retention and Storage), clause 20 (Dispute Resolution), and any other clause which by its nature is intended to survive termination.
You may consent for an Accredited Data Recipient under the Consumer Data Right (CDR) to disclose your CDR data to us. You may nominate us as your Trusted Adviser for this purpose. As your Trusted Adviser, we will only access the data necessary to provide the Services in the Engagement Letter.
You may withdraw your nomination of us as your Trusted Adviser at any time by notifying your data holder in accordance with the CDR Rules.
If any dispute arises in connection with this Agreement or the Services, the party raising the Dispute must notify the other party of the Dispute with sufficient detail to enable the dispute to be considered; and the parties must engage in confidential senior level negotiations with a view to resolving the Dispute within 14 days of the Dispute Notice.
If a Dispute has not been resolved within 14 days after the Dispute Notice is given, the parties agree to refer the Dispute to mediation in accordance with the Australian Disputes Centre's Guidelines for Commercial Mediation.
If a Dispute has not been resolved following mediation, the Dispute must be referred to arbitration conducted in English, in Sydney and in accordance with the ACICA Arbitration Rules. The number of arbitrators will be one if the amount in Dispute is under $10 million or three if the amount in Dispute is $10 million or more.
Where your complaint concerns a tax agent service or BAS agent service, you also have the right to make a complaint to the Tax Practitioners Board at www.tpb.gov.au/complaints.
This Agreement is governed by the laws of New South Wales and the parties unconditionally submit to the exclusive jurisdiction of the courts sitting in New South Wales, subject to the dispute resolution process in clause 21.
Subject to applicable law, this Agreement constitutes the entire agreement between the parties regarding the provision of the Services, and supersedes all previous agreements or understandings relating to the Services. No variation of this Agreement is effective unless agreed by the parties in writing.
We may update and amend these Terms from time to time to reflect changes in legislation, regulatory guidance, or professional standards. We will seek to notify you in writing of any material changes. Our continued engagement following any such update will constitute your acceptance of the updated Terms.
If there is any inconsistency between these Terms and the Engagement Letter, the Engagement Letter prevails.
Any term of this Agreement which is wholly or partially void or unenforceable is severed to the extent that it is void or unenforceable. The validity or enforceability of the remainder of this Agreement is not affected.
Neither party will be liable for any failure to perform its obligations (other than an obligation to pay) under this Agreement to the extent that performance is delayed, prevented, restricted or interfered with by an act or event beyond the reasonable control of that party, including fire, floods, acts of God, terrorist acts, strikes, war, riot, pandemic or any governmental act or regulation.
You may not transfer, assign or novate your rights or obligations under these Terms without our prior written consent. We may assign this Agreement to any successor to our business without your prior written consent.
The supply of the Services may involve us receiving a percentage-based referral fee or value-added commission.
For any questions regarding these Terms and Conditions, please contact us at admin@casaadvisory.com.au or at Level 35, Parkline Place, 252 Pitt Street, Sydney NSW 2000.
© Casa Advisory 2026. All rights reserved. Liability limited by a scheme approved under Professional Standards Legislation.