1.  About Us

This website is owned and operated by Michael Jones CA as trustee for the Atramentum Accounting & Consulting Trust (ABN 88 787 654 524) (referred to in these Terms as 'Atramentum', 'we', 'us' or 'our'). Michael Jones is a member of Chartered Accountants Australia and New Zealand (CAANZ) and Atramentum holds a CAANZ Public Practice Certificate. Atramentum provides accounting and business advisory services.

By using this website, or by using any other marketing materials (such as information sheets, guides, eBooks or emails) we make available to you through our website, social media, email or any other online channel (collectively, Online Services), you agree to be bound by these Terms. If you do not agree with these Terms, do not access or use this website or our Online Services.

 2.  Professional Registrations & Regulatory Compliance

Atramentum is a CAANZ member firm and provides accounting and business advisory services. Atramentum is not itself a registered tax agent or BAS agent with the Tax Practitioners Board (TPB).

 Tax Agent Services — Easy Tax Solutions

All tax agent services (including income tax return preparation, tax advice, and other tax agent services as defined under the Tax Agent Services Act 2009 (Cth) (TASA)) are provided by:

ABfabs Pty Ltd trading as Easy Tax Solutions (ABN 33 117 841 522) is a Registered Tax Agent (TPB Tax Agent Number 7047300). The registered nominee and supervising Tax Agent for Easy Tax Solutions is: Ann Gordon CA  |  TPB Tax Agent Number 26065359.

 Ann Gordon CA is responsible for the supervision and control of all tax agent services provided through Easy Tax Solutions in accordance with:

•         the Tax Agent Services Act 2009 (Cth);

•         the Code of Professional Conduct (Part 3, TASA 2009); and

•         TPB Information Sheet TPB(I) 20/2014 — Supervision Arrangements for Registered Tax Agents and BAS Agents.

 When you engage Atramentum for taxation services, your Tax Agent for those services is Easy Tax Solutions (ABfabs Pty Ltd, TAN 70473005). You will be asked to complete a New Client Form and sign an engagement letter confirming this arrangement prior to the commencement of any tax agent services.

Entities with an Australian Business Number (ABN), excluding sole traders, are also required to formally nominate Easy Tax Solutions as their registered tax agent through the ATO’s Online Services for Business before we can act on their behalf.

Tax agent services provided through Easy Tax Solutions are subject to the TPB Code of Professional Conduct, which requires, among other things, that we: act honestly and with integrity; act lawfully in your best interests; maintain strict confidentiality of your information; and ensure all tax agent services are provided competently and under appropriate supervision.

 3.  No Financial, Tax or Legal Advice

All content on this website or otherwise provided as part of the Online Services is intended to provide general information in summary form on tax, accounting, business and other topics, current at the time of first publication. Content does not constitute financial, tax, legal or other professional advice and should not be relied upon as such.

Taxation laws, ATO rulings, and regulatory requirements change frequently. Content on this website may not reflect the most current legislative or ATO position at the time you read it. You should obtain specific professional advice before relying on any content on this website.

Atramentum does not hold an Australian Financial Services Licence (AFSL) and is not authorised to provide financial product advice as defined under the Corporations Act 2001 (Cth). Nothing on this website or in our Online Services constitutes financial product advice. If you require financial product advice, please consult a licensed financial adviser.

Clients remain solely responsible for meeting their own obligations to the Australian Taxation Office (ATO) and other regulatory bodies, including the accurate and timely lodgement of all required returns and the payment of any tax liabilities. Engagement of Atramentum and/or Easy Tax Solutions does not transfer this responsibility to us.

 4.  Service-Specific Terms

These Terms govern your use of this website and our Online Services generally. The provision of accounting, taxation, bookkeeping, business advisory, and other professional services is subject to separate engagement letters and service-specific terms provided to you at the commencement of any engagement. In the event of any inconsistency between these Terms and an engagement letter, the engagement letter will prevail to the extent of the inconsistency.

 5.  Intellectual Property

Unless otherwise indicated, all materials used on this website or as part of the Online Services (including text, graphics, logos, icons, sound recordings and software) are subject to copyright, trade mark or other intellectual property rights owned or licensed by us. You may only access and use these materials for non-commercial or personal use, except to the extent permitted by law or with our prior written approval.

You agree you will not:

•         alter or remove any copyright, trade mark or other proprietary notice appearing on this website;

•         modify, publish or sell the content or make it available on any other website;

•         reverse engineer, translate, adapt or modify any software used in connection with this website; or

•         create any links from any other website to this website without our express prior written permission.

To request approval to use our materials, contact us at office@atramentum.com.au.

 6.  Liability

Subject to any condition, warranty or right implied by, or any statutory consumer guarantee contained in, any law (including the Competition and Consumer Act 2010 (Cth)) which by law cannot be excluded:

•         we give no warranties, and you have no other rights, apart from those (if any) expressly set out in these Terms; and

•         all implied conditions, warranties, rights and terms are excluded.

Where any condition, warranty or right cannot be excluded by law, we limit our liability for breach of that condition, warranty or right to the extent permitted under Schedule 2, section 64 of the Competition and Consumer Act 2010 (Cth) and otherwise to the extent permitted by law.

Subject to the above and to the extent permitted by law, we are not liable to you in contract, in tort (including negligence), under statute or otherwise for any direct or indirect loss, costs or damages arising from your use of this website, the Online Services or the content on it, including (without limitation) loss caused by any computer virus, loss of online connection, or interruption to access.

Any reliance you place on content from this website will be at your own risk. You indemnify us against any loss or damage of any kind suffered by you in relying on the content of this website.

 7.  External Links

Our website or Online Services may contain links to websites operated by third parties. Those links are provided for convenience and may not remain current or be maintained. Unless expressly stated otherwise, we do not endorse and are not responsible for the content of those linked websites and have no control over or rights in them.

Links to third-party websites — including links to the ATO, ASIC, TPB or other government or regulatory websites — do not constitute any endorsement, sponsorship or recommendation of those websites or their operators, and are provided for reference purposes only.

 8.  Updates

We may change these Terms at any time by updating this webpage. Your continued use of this website following any update constitutes your agreement to be bound by the Terms as amended. We recommend you check this page periodically for updates.

 9.  Privacy

We handle your personal information in accordance with the Privacy Act 1988 (Cth) and the Australian Privacy Principles (APPs). For details on how we collect, use, store and disclose your personal information, please refer to our Privacy Policy [insert link].

 10.  General

These Terms are governed by the laws of Western Australia, Australia. You submit to the non-exclusive jurisdiction of the courts of that State.

If any provision or part of these Terms is declared invalid or unenforceable, the validity of the remaining provisions is not affected and they remain in full force as if the invalid or unenforceable portion had been omitted.

These Terms record the entire agreement between you and us with respect to your use of this website and the Online Services, and supersede all previous negotiations, understandings, representations and agreements in relation to the subject matter of these Terms.

 11.  Contacting Us

If you have any questions about this website, our Online Services or these Terms, please contact us:

Email:  office@atramentum.com.au

Phone:  (08) 9200-3465

Website:  atramentum.com.au

Atramentum Accounting & Consulting  |  ABN 88 787 654 524  |  CA ANZ Member Firm

Tax agent services provided by ABfabs Pty Ltd t/a Easy Tax Solutions  |  TAN 70473005

Registered Nominee: Ann Gordon CA  |  TAN 26065359