Important Disclosures

1.  Tax Practitioners Board (TPB) Requirements

The Tax Practitioners Board (TPB) regulates tax practitioners to protect and assure consumers that tax practitioners meet appropriate standards of professional and ethical conduct.

• The Tax Practitioners Board (Board) maintains a register of tax agents and BAS agents. The register can be accessed and searched at https://www.tpb.gov.au/public-register;
  

• If you have a complaint or consider that a dispute has arisen in connection with our Tax Agent services you must give us written notice of the dispute, setting out the nature and full particulars of the dispute. To resolve your concerns we have policies and procedures in place to deal appropriately with complaints and will use best endeavours to resolve a complaint or dispute to the mutual satisfaction of the parties involved. If, for any reason, we are unable to resolve the dispute, you may make a complaint to the Tax Practitioners Board. The Board follows a formal complaints process, which can be found at https://www.tpb.gov.au/complaints;
  

• We have rights, responsibilities and obligations as a tax agent to our clients, under the taxation laws (including the Act and Code of Professional Conduct). Conversely, our clients have obligations to us as their tax agent. These rights, responsibilities and obligations are explained in more detail at https://www.tpb.gov.au/obligations;
  

• s45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination) requires disclosure of matters that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service from 1 July 2022. Accordingly:

  • None of the nominated events as set out in s45(1)(d) of the Determination have occurred within the last 5 years, commencing from 1 July 2022;

  • None of the nominated events as set out in s45(1)(e) of the Determination apply to us or any registered tax agent connected to our firm.

 2. Limitation of Liability

All material contained in the FMA Partners website is provided as a general guide only. No material should be accepted as authoritative advice and any person wishing to act upon the material contained in this website should first contact our office for properly considered advice which will take into account his or her own specific circumstances.

No responsibility is accepted for any action taken without advice, by readers of the material contained in this website.

Our liability is limited by a scheme approved under Professional Standards Legislation. Further information on schemes is available from the Professional Standards Councils’ website: http://www.psc.gov.au.

To the maximum extent permitted by law, we are not liable to you for:

·         Indirect, special or consequential losses or damages of any kind; or

·         Liability arising due to the acts or omissions of any other person or circumstances outside our reasonable control, or your breach of any engagement terms.