PROFESSIONAL AND REGULATORY INFORMATION

TPB Register: Search registered tax practitioners  using registration number 24859230.

TPB complaint form: Lodge a written complaint with the TPB

TPB complaints information: Read the TPB complaints process

TPB information for clients: Read the Information for clients factsheet

2. Professional obligations

The firm is 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. As a CPA public practice, applicable professional standards include APES 110, APES 220, APES 305, APES 320 and APES 325, together with any standard governing a particular service.

Material obligations include honesty and integrity; objectivity and conflict management; confidentiality; competence and reasonable care; proper administration of taxation laws; advising clients of materially related rights and obligations; proper client records; professional indemnity insurance; competent supervision; quality management; and co-operation with the TPB

3. Professional indemnity insurance and limitation of liability

AIM S Australia Pty Ltd maintains current professional indemnity insurance appropriate to the professional services it provides and to applicable TPB and CPA public-practice requirements. Coverage is subject to the policy wording, scope, excess, conditions and exclusions. The firm does not publish policy number, limit or expiry details in this standing disclosure because those details can change; current confirmation may be requested where reasonably required.

Liability limited by a scheme approved under Professional Standards Legislation.

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

4. Client rights

•  to know the legal entity providing the service, its registration status, scope, fees and material limitations before deciding whether to engage;
• to search the TPB Register and receive the current section 45 information prominently and in writing;
• to receive services with reasonable care and skill and in accordance with tax-practitioner and professional obligations;
• to be advised of taxation rights and obligations materially related to the service;
• to have confidential and personal information handled lawfully;
• to be told about material conflicts and asked for informed consent where appropriate;
• to review and approve material facts, elections, returns and advice before lodgment or issue;
• to complain to the firm and directly to the TPB about tax agent services; and
• to retain all non-excludable rights and remedies under the Australian Consumer Law and other applicable law.

5. Client responsibilities

•  provide complete, accurate and timely information and identify omissions, estimates, disputed facts and unavailable records;
• disclose all relevant income, assets, countries, travel, ownership, related parties, arrangements and changes in circumstances, including information not shown in ATO pre-fill;
• maintain records required by taxation and other laws;
• review returns, schedules, factual chronologies, calculations, elections and advice carefully before approval;
• notify the firm promptly of an error, changed fact, ATO communication or suspected security compromise;
• not ask the firm to make or support a false, misleading, unsubstantiated or unlawful position; and
• meet tax payment, lodgment and response obligations unless responsibility for a particular task is expressly accepted in writing.

These responsibilities do not transfer the firm’s own reasonable-care, competence, supervision, confidentiality or other
professional obligations to the client

6. Assignment-based services and regulated-service boundaries

Unless expressly agreed in writing, services are limited to the identified assignment, client, period and scope. After completion, the firm does not automatically monitor future returns, law changes, ATO accounts, correspondence, reviews, debts or deadlines. Continued listing as authorised tax agent in an ATO system does not create an ongoing retainer.

Unless separately and lawfully engaged, the firm does not provide foreign-country tax advice, legal advice, migration advice, financial product or investment advice, credit assistance, valuation services or audit and assurance services. Australian tax residency is different from immigration status; Australian treaty analysis is different from foreign domestic-law advice; and explaining tax consequences is different from recommending a financial product.

7. Referral fees, commissions and other benefits

The firm does not currently participate in referral-fee or commission programs. If a future arrangement is connected with an engagement, the firm will disclose the other party, the nature of the benefit and the method of calculation or value before it applies and will address threats to objectivity. Any contingent or outcome-based fee must be expressly agreed and permitted by law and professional standards

8. Technology, cloud and overseas processing

The firm currently uses Seamlss as the client portal, Dropbox for document storage, Xero Tax for preparing tax returns, obtaining electronic signatures and lodging documents, and email for communications. The Technology,Cloud and Provider Schedule, supplied or linked where relevant to an engagement and available on request, describes the purpose, data categories, likely processing locations and safeguards for those services.

The firm does not currently use overseas contractors to perform client professional work. Some technology providers and their subprocessors may store, route, back up, access or support information in Australia or overseas. Based on currently published provider information and subject to the firm’s actual account configurations, likely overseas locations may include New Zealand, the United States, the United Kingdom, Japan and countries in the European Union. Current details and relevant limitations are set out in the Privacy Policy and Technology, Cloud and Provider Schedule.

No unlisted general-purpose technology service is authorised to process identifiable client confidential information unless the firm first completes its professional, confidentiality, privacy and security assessment and updates the relevant provider disclosure.

9. AML/CTF and sanctions

The firm does not provide, and does not intend to provide, professional designated services under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 from 1 July 2026. Services that constitute or may constitute professional designated services are outside the firm’s current offering. These include directly assisting to plan or execute specified real-estate or entity transfers; receiving, holding, controlling or managing client property to advance a transaction; directly assisting with equity or debt financing; selling or transferring shelf companies; directly assisting to create or legally restructure a company or trust; arranging nominee or officeholder roles; and providing registered-office or principal-place-of-business services.

A request that may fall within the designated-services regime will not commence unless the firm first assesses and accepts the service and completes every applicable obligation. The firm may screen relevant persons and entities against Australian sanctions lists and may decline or terminate work that would breach sanctions or present an unmanageable integrity risk.

10. Privacy, TFNs and data breaches

The Privacy Policy and Privacy Collection Notice explain how personal information is handled. TFN information is protected by the Privacy (Tax File Number) Rule 2015. The Privacy Officer is contactable at info@aimsaustralia.com.au. The firm maintains a data-breach response process and will notify affected individuals and the OAIC where the Notifiable Data Breaches scheme requires it, including where TFN information is involved.

11. Evidence, uncertainty and no guarantee

The firm may request additional evidence, decline an unsupported claim or election, qualify advice, calculate alternative scenarios, recommend amendment or decline lodgment. Advice is an opinion based on identified facts and law, not a guarantee that the ATO or another authority will agree.

The firm does not guarantee refunds, processing times, residency outcomes, CGT exemptions, foreign tax offsets, penalty or interest remission, objection results, audit outcomes, investment results or foreign-country outcomes.

12. Complaints

Complaints should be sent to the Complaints Officer at info@aimsaustralia.com.au or raised by telephone on 1300 11 24 67. A complaint about tax agent services may be made directly to the TPB. A privacy complaint may be made to the OAIC after giving the firm a reasonable opportunity to respond. Other consumer, tribunal and court rights are preserved.

13. Currency of this disclosure

This disclosure is current as at 11 July 2026. The firm must update it promptly if a prescribed event, registration condition, professional status, insurance status, service line, provider arrangement or other material fact changes. Website, engagement, portal and invoice information should remain consistent.