Terms and Conditions

We are a professional accountancy services firm and we do not, and cannot, give you legal advice. You acknowledge and agree that the use of our services is not the provision of legal advice.

Any documents or information provided via our site and services are Pro-forma documents and intended for general information purposes. They do not take into account your own personal circumstances or needs, they are not intended to be relied upon and are not a substitute for legal, tax, commercial or other professional advice based on your personal circumstances.

Our service provides information to help you answer questions on our website, but this information is not advice. We have taken all reasonable steps to obtain accurate and appropriate documents through the use of a qualified legal firm.

ACCEPTANCE

• These Terms and Conditions (Terms) are between PG INSIGHTS (ABN 72 543 459 345), its successors and assignees (referred to as “we”, “us” or “our”) and you, the person, organisation or entity that wishes to: access our platform to download Pro-forma documents; access our registered tax agent, domain registration, email hosting and other related services (Services) and purchase such Services from us (referred to as “you” or “your”), and collectively the Parties. These Terms apply to all sales made by us to you.
• Our Services are available at https://pginsights.com.
• You agree that these Terms form the agreement under which we will supply our Services to you. Please read these Terms carefully. Please contact us if you have any questions using the contact details at the end of these Terms.
• You accept these Terms by ticking the online acceptance box using our Services. Using our Services indicates that you have had sufficient opportunity to read these Terms, that you have read, accepted and will comply with these Terms, and that you are 18 years or older. You must not order or use the Services if you are under 18 years of age. If you do not agree to these Terms, you should not use or purchase our Services.

SERVICES

By requesting and purchasing our Services, you acknowledge and agree that:

Tax Return and Business Activity Statement (BAS) Services
Your responsibilities

• You agree to provide, in a timely fashion, all information, documents and access reasonably required to enable us to provide the Services. Such documents, information and access may include, without limitation, files, records, accounts and data.
• You acknowledge that we will not independently verify the accuracy of such information and documents. You are responsible for ensuring the accuracy of any information or documentation provided to us.
• You agree to promptly notify us if, after providing information or documentation, you become aware that the information or documentation contains untrue, inaccurate or misleading content.
• You acknowledge that inaccurate, incomplete or late information may have a material effect on our ability to provide the Services.
• You are responsible for compliance with the substantiation provisions of the Income Tax Assessment Act 1997 (Cth).

Safe harbour protections

• The Taxation Administration Act 1953 (Cth) 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” to us in a timely manner.
• It is therefore in your best interests to provide all documents and information requested at the times specified by us.

Your rights

• As an Australian taxpayer, you 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 of Taxation.
• We will keep you informed of any specific rights and obligations that may arise under Australian taxation laws.

Limitation of liability

• We 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.
• We will not be liable for any loss or damage (including direct, indirect or consequential loss) arising from any inaccuracy or other defect in any information or documents supplied by you.
• We will not be responsible for any late lodgement or other fees and fines brought about by your failure to provide required documents and information in a timely manner.
• We will not be liable for any late lodgement penalties incurred unless we / I am solely responsible for the late lodgement of the documentation.
• No act or omission by our accountants will be considered gross negligence, wilful default, wilful misconduct, fraud, dishonesty or breach of duty to the extent to which the act or omission was caused or contributed to by any failure by any other person (who is not within our reasonable control) to fulfil any obligations relating to the Agreement or by any other act or omission of any other person (who is not within our reasonable control).
• Any tax refund estimate provided is only an estimate and we are not responsible and will not accept liability if the ATO determines an outcome that is different from the estimate provided at the time of lodgement.

·        As the Registered Tax Agent, we are required by the Tax Practitioners Board (TPB) to maintain professional indemnity (PI) insurance that meets our requirements as a tax agent. Under the Scheme, our tax advisers’ civil liability for damages arising out of the provision of the Services will be limited to $500,000. Further information about our PI insurance requirements, please refer to Professional indemnity insurance for tax and BAS agents TPB(EP) 03/2010.

Ownership of documents

• All original documents obtained from you shall remain your property. However, we reserve the right to make a reasonable number of copies of the original documents for our records.
• The Services will result in the production of output documents, such as financial statements and tax returns. Any such documents which we have been specifically engaged to prepare for you will be owned by you.
• All other documents produced by us in respect of the Services, for example, general journals, general ledgers or draft documents, will remain our property. However, subject to clause 9, we will always provide you with copies of any documents you require.

Tax practitioner’s obligation to comply with the law

• We have a duty to act in our client’s best interests. However, the duty to act in our client’s best interests is subject to an overriding obligation to comply with the law, even if that may require us to act in a manner that may be contrary to your directions. For example, we could not lodge an income tax return that we believe to be false in a material respect.
• We are bound by the APES 110 Code of Ethics for Professional Accountants, and pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR), our accountants are required to report any material potential or actual non-compliance with laws and regulations or acts of omission or commission, intentional or unintentional by a client which are contrary to the prevailing laws or regulations.
• If we decide that disclosure under NOCLAR is required (to the appropriate authority), then such a disclosure will not be considered a breach of confidentiality.

Reliance by third parties

• Any financial reports prepared as a part of the Services (including Financial Statements and Income Tax Returns) will be prepared for distribution to you for the purpose specified in the report. There is no assumption of responsibility for any reliance on our report by any person or entity other than you and those parties indicated in the report. The report shall not be inferred or used for any purpose other than for which it was specifically prepared. Accordingly, our report may include a disclaimer to this effect.

Preparation of Financial Reports

• Our engagement is to assist with the preparation of the financial accounts including the Profit and Loss Statement, Balance Sheet and Statement of Cash Flows.
• The financial accounts will be compiled in accordance with APES 315 – Compilation of Financial Information;
• The preparation of the financial reports does not include an audit or review; meaning the work completed cannot be relied upon to locate errors or irregularities including fraud or other illegal practices which may exist in the data provided by the client;
• The engagement will be limited to procedures involving the collection, classification and summarization of financial information and does not include verification or validation of any of the data;
• The statement to be prepared will be a Special Purpose Financial Report (SPFR) and not a General-Purpose Financial Report subject to the Corporations Act, and this service includes maintenance of the charts of accounts for the general ledgers of your business entities.
• We are obliged to review the completed SPFR and will make a determination free from any ‘misstatement’. A ‘misstatement’ will include the incorrect application of the agreed financial reporting framework, non-disclosure of the agreed financial reporting framework and non-disclosure of material matters of which the person is aware.
• The final documents which we are specifically engaged to prepare, together with any other original documents given to the firm, shall remain your property.
• Documents brought into existence by the firm including general journals, working papers, the general ledger, and draft financial statements, remain the firm’s property at all times. However, the firm will always provide you with copies of any documents you require from time to time.
• The responsibility for the maintenance of a business accounting system and internal control systems rests with you, the client, including the protection of and prevention against fraud. You will be responsible for keeping books of account. This includes any work produced by a third party not engaged by this firm that is sought to be relied upon. If any material weakness in the accounting systems or internal control systems comes to our notice, we will advise accordingly.
• It is important to remember that clients are fully personally responsible for the information contained in any statutory return and that you must retain all necessary supporting documentation to substantiate your transactions. We do not take responsibility for any client failures to maintain adequate records or to provide all relevant information.

Bookkeeping Services

• We are engaged to provide you with bookkeeping services. As such we are not engaged to provide tax advice. Only a registered tax agent (or BAS agent in relation to BAS tax matters) may provide such services for a fee.
• Procedures to be performed will be limited exclusively to those related to the engagement, we have not been engaged to perform an audit nor a review and, accordingly, no assurance will be expressed. Unless otherwise agreed, the engagement cannot be relied upon to disclose irregularities, including fraud, other illegal acts and errors that may occur.
• We advise that the responsibility for policy matters in regard to business accounting operating system and internal controls rest with you the client, except where we have been engaged to provide such services. If any weaknesses in the accounting system or internal control systems come to our attention, we will advise accordingly.
• It is expected that the source documentation will be made available to us as and when required.
• We will not be responsible for any errors brought about by your failure to provide information, documentation or material that is later found to be material to your Bookkeeping requirements.
• You are responsible for the timely provision of information and I/we will not be responsible for any consequences brought about by your failure to act in a timely manner
• You will be provided with the highest standard of professional service. If for any reason you feel you have not received the service expected, please in the first instance, contact us to discuss.

Australian Business Number (ABN) Registration Services for Sole Trader, Partnership, Trust and Company

• your application to register an ABN is subject to the decision of the Australian Taxation Office (ATO);
• by submitting an application to register your ABN, you appoint us as your tax agents to submit your application on your behalf. We will resign as your tax agent upon receiving the outcome of your application (including if your application to register an ABN is successful);
• the ATO may at its discretion reject your application or hold it for 28 days to carry out a review. In the event your application is held by the ATO, we will communicate with the ATO on your behalf as your registered tax agents until the ATO accepts or rejects your application; and
• if your application is accepted by the ATO, we will advise you of your ABN by email. Information about your tax file number (TFN), GST and PAYG status will be communicated directly to you by the ATO. We are not responsible for verifying that the ATO has notified you of your TFN or processed your GST and PAYG applications.

For Company Registration and Business Name Registration Services

• By making the Declaration at the end of the company incorporation order form/questionnaire, you authorise and consent to PG INSIGHTS (ABN 72 543 459 345), submitting / lodging the application for registration as an Australian company (Form 201) to ASIC and warrant that the information contained therein is not false or misleading in any way.
• Your application to register a company is subject to the decision of the Australian Securities and Investments Commission (ASIC);
• Once you have submitted your application via our Site, any proposed modifications, alterations, retractions or withdrawal of your application is subject to ASIC’s discretion and beyond our control;
• Your application may be subject to manual processing or review by ASIC as well as ASIC server issues which may result in a delay in the processing of your application; and
• if your application is accepted by ASIC, the relevant documents issued by ASIC and related Pro-forma Documents will be made available to you via our Site and to the email address provided on the application. By making the Declaration at the end of the company incorporation order form/questionnaire, you authorise and consent to PG INSIGHTS (ABN 72 543 459 345), submitting / lodging the application for registration as an Australian company (Form 201) to ASIC and warrant that the information contained therein is not false or misleading in any way.

Price, Invoicing and Payment

• We will issue you an invoice for our Services (Invoice). You agree to pay us upfront the amounts as per the tax invoice. All amounts are stated in Australian dollars and include GST (where applicable). You will be required to make payment as set out on the tax invoice when purchasing the Services.
• Where applicable, you agree to pay our Invoices within 7 days of the invoice date. If an invoice is unpaid for more than 7 days, we will cease to provide the Services to you until we receive payment of the Invoice.
• We may charge interest at the rate of 2% per month on any amounts unpaid after the expiry of days after the payment date.
• If invoices are unpaid for 7 days after the payment date, we reserve the right to engage debt collection services for the collection of unpaid and undisputed debt, and the right to commence legal proceedings for any outstanding amounts owed to us.
• Our pricing structure, payment methods and these Terms may be amended from time to time at our discretion. The pricing changes will apply to you for Services provided to you after the date of the change. All other changes will apply from the date that the amended or new Terms are posted on our Site or are provided to you, whichever is earlier.

Your Obligations and Warranties

By using our Services, you acknowledge and agree that:

• there are no legal restrictions preventing you from agreeing to these Terms;
• you will cooperate with us and provide us with information that is reasonably necessary to enable us to perform the Services as requested by us from time to time, and comply with these requests in a timely manner;
• we do not and cannot warrant that a Pro-forma Document you order through us is appropriate for your circumstances;
• you will not use or copy any part of a Pro-forma Document purchased from us to create another document or for any purpose other than the specific purpose for which it was ordered;
• you must consult with an appropriately qualified professional for advice regarding the suitability of a Pro-forma Document ordered through us;
• we are not the author of any Pro-forma Document provided to you;
• the information you provide to us or a Third Party via our Services is true, correct and complete;
• you are responsible for the accuracy and correctness of the information you provide to us or a Third Party via our Services and we are not responsible for any mistakes or errors in the information you supply to us;
• you will not infringe any third-party rights in working with us and receiving the Services;
• you will inform us if you have reasonable concerns relating to our provision of Services under these Terms, with the aim that we and you will use all reasonable efforts to resolve your concerns;
• you are responsible for obtaining any consents, licences and permissions from other parties necessary for the Services to be provided, at your cost, and for providing us with the necessary consents, licences and permissions;
• you consent to the use of your name and Intellectual Property in relation to the Services in a way which may identify you;
• if applicable, you hold a valid ABN which has been advised to us; and
• if applicable, you are registered for GST purposes.

Confidential Information

• We, including our employees and contractors, agree not to disclose your Confidential Information to any third party (other than as required under law or with your prior consent). If the Confidential Information relates to your personal information, we will only disclose it in accordance with our Privacy Policy, which is available on the Site; to use all reasonable endeavours to protect Confidential Information from any unauthorised disclosure; only to use the Confidential Information for the purpose for which it was disclosed by you, to provide better quality services to you, and not for any other purpose.
• You, including your employees and contractors, agree not to disclose our Confidential Information to any third party; to use all reasonable endeavours to protect Confidential Information from any unauthorised disclosure, and only to use the Confidential Information for the purpose for which it was disclosed or provided by us to you, and not for any other purpose.

These obligations do not apply to Confidential Information that:

• is authorised to be disclosed;
• is in the public domain and/or is no longer confidential, except as a result of a breach of these Terms;
• is received from a third party, except where there has been a breach of confidence; or
• must be disclosed by law or by a regulatory authority including under subpoena.
• The obligations under this clause will survive termination of these Terms.

Feedback and Dispute Resolution

• Your feedback is important to us. We seek to resolve your concerns quickly and effectively. If you have any feedback or questions about the Services, please contact us.
• If there is a dispute between the Parties in relation to these Terms, the Parties agree to the following dispute resolution procedure:

• The complainant must tell the respondent in writing, the nature of the dispute, what outcome the complainant wants and what action the complainant thinks will settle the dispute. The Parties agree to meet in good faith to seek to resolve the dispute by agreement between them (Initial Meeting).
• If the Parties cannot agree on how to resolve the dispute at the Initial Meeting, any Party may refer the matter to a mediator. If the parties cannot agree on who the mediator should be, the complainant will ask the Law Society of South Australia to appoint a mediator. The mediator will decide the time and place for mediation. The Parties must attend the mediation in good faith, to seek to resolve the dispute.

• Any attempts made by the Parties to resolve a dispute pursuant to this clause are without prejudice to other rights or entitlements of the Parties under these Terms, by law or in equity.

Termination

• Either Party may terminate these Terms if there has been a material breach of these Terms, subject to following the dispute resolution procedure.
• We may terminate these Terms immediately, at our sole discretion, if:

·        we consider that a request for the Service is inappropriate, improper or unlawful;

·        you fail to provide us with clear or timely instructions to enable us to provide the Services;

·        we consider that our working relationship has broken down including a loss of confidence and trust;

·        you act in a way which we reasonably believe will bring us or our Site into disrepute;

·        you provide us with incorrect payment details or any other incorrect information;

·        you fail to pay an invoice within 7 days of the payment date; or

·        for any other reason outside our control which has the effect of compromising our ability to perform the work required within the required timeframe.

• On termination of these Terms, you agree that the Fees and any other payments made are not refundable to you. You must pay for all Services provided prior to termination, including any Services which have been performed and have not yet been invoiced to you.
• On completion of the Services, we will retain your documents (including copies) as required by law or regulatory requirements. Your express or implied agreement to these Terms constitutes your authority for us to retain or destroy documents in accordance with the statutory periods, or on termination of these Terms.
• The accrued rights, obligations and remedies of the Parties are not affected by the termination of these Terms.

Disclaimer

• You acknowledge and agree that the Services and any Third-Party services made available via the Site is provided “as is” and subject to availability. Although we intend that access to the Services via the Site should be available on a full-time basis, it is possible that the Website will be unavailable or there may be a delay in providing the Services due to maintenance, outage or other issues from Third Parties which is beyond our control.
• While the information and material in the Materials, including any Pro-Forma Documents available on the Site or otherwise provided to you by us, is provided in good faith on an “as is” basis, we accept no responsibility for and make no representations or warranties to you or any other person as to the reliability, accuracy, currency or completeness of the information in the Materials or information generally contained on the Site or in our Pro-forma Documents. Any reliance you place on the Materials including Pro-Forma Documents or information contained on the Site is entirely at your own risk.
• You acknowledge and agree that any information, insight or guidance contained on the Site, in the Materials or otherwise provided as part of the Services is not an attempt to practise areas including law, finance or tax, or to provide legal, commercial or tax advice or is not as a substitute for professional advice. Use of our Site, Services or Materials does not establish any kind of fiduciary relationship. Any legal, commercial or tax information on our Site, Services or in our Materials including the Pro-forma Documents is provided simply for your information and convenience. The Site, Services and Materials are intended for general information purposes only. They do not take into account your own personal circumstances or needs. They are not intended to be advice; they are not intended to be relied upon without relevant professional advice and they are not a substitute for professional advice based on your personal circumstances or needs.
• The Site, Services and Materials are not intended to replace any relationship between you and your attorney, lawyer, accountant, financial advisor or other related professional. Please consult your lawyer, accountant, financial or tax advisor or other professionals where appropriate if you require advice.
• Any Pro-forma Documents or other templates you acquire from our Site may be produced to include information including Confidential Information and personal information you submit via our Site. We cannot and do not warrant that such use of our Services is appropriate or suitable for your needs. We recommend you seek legal, commercial, tax or other professional advice if you wish to use any Pro-forma Documents you purchase from our Site and acquire advice on any legal, commercial and tax effects from any use of such documents. Use includes relying on the Pro-forma Documents in the form provided via the Site and Services or modifying or amending any Pro-forma Document.
• You are solely responsible for determining the suitability of any of our Services, and your reliance on any information that is provided to you through our Site, Services or Materials is at your own risk.
• You are also solely responsible for the information included in the Materials as a result of the answers you give to questions you answer on the Site.
• Your answers to questions asked on the Site may result in particular clauses being included in the Pro-forma Documents and Materials you order from the Site.
• We are not responsible for any mistakes that you make in answering or understanding the questions on the Site. If you do not understand a question, then you should seek advice from an appropriately qualified professional.
• This clause will survive termination of these Terms.

Refund

• Please ensure any details you submit via the Site and Services are correct and complete as we do not provide a refund of our service fees or any government fees or related disbursements for any application you submit to ASIC, the ATO or another regulatory authority on the basis of error or change of mind. Where there is an error, we recommend you contact the relevant government agency directly to discuss the next steps.
• We may provide you with a refund on a case-by-case basis and solely at our discretion. Please contact us using our details at the bottom of these Terms if you would like to request a refund of any fees.
• If you purchase a subscription service, eg email hosting service, and you cancel this Service prior to the expiry of such subscription, you will receive a refund of any relevant fees paid up to the date of the cancellation (and which relate to the period following cancellation) and we will not charge you any further fees for the subscription-based service.

Indemnity

• You are liable for and agree to indemnify, defend and hold us harmless for and against any and all claims, liabilities, suits, actions and expenses, including costs of litigation and reasonable legal costs, resulting directly or indirectly from:

·        your use of our Materials including but not limited to any Pro-forma Documents;

·        any information that is not accurate, up to date or complete or is misleading or a misrepresentation;

·        the Materials you order not being suitable or appropriate for your purposes or in/to your circumstances;

·        you failing to obtain advice from an appropriately qualified professional regarding the Materials and whether they are appropriate for your purposes or in your circumstances;

·        your answers to questions asked on the Site, including if you do not answer them accurately;

·        amending the Materials after you order them from the Site;

·        any breach of these Terms; and

·        any misuse of the Services, the Site or the Materials from or by you, your employees, contractors or agents.

• You agree to co-operate with us (at your own expense) in the handling of disputes, complaints, investigations or litigation that arise as a result of your use of the Services including but not limited to disputes, complaints, investigations or litigation that arises out of or relates to incorrect information you have given us.
• You agree to indemnify us against any cost, loss, liability or damage suffered or incurred by us as a result of your use of the Site.
• The obligations under this clause will survive termination of these Terms.

General

• Privacy: We agree to comply with the legal requirements of the Australian Privacy Principles as set out in the Privacy Act 1988 (Cth) and any other applicable legislation or privacy guidelines.
• Publicity: You consent to us using advertising or publicly announcing that we have undertaken work for you.
• Email: You acknowledge that we are able to send electronic mail to you and receive electronic mail from you. You release us from any claim you may have as a result of any unauthorised copying, recording, reading or interference with that document or information after transmission, for any delay or non-delivery of any document or information and any damage caused to your system or any files by a transfer.
• GST: If and when applicable, GST payable on the Services will be set out on our Invoices. By accepting these Terms, you agree to pay us an amount equivalent to the GST imposed on these charges.
• Relationship of parties: These Terms are not intended to create a relationship between the parties of partnership, joint venture, or employer-employee.
• Assignment: These Terms are personal to the Parties. A Party must not assign or deal with the whole or any part of its rights or obligations under these Terms without the prior written consent of the other Party (such consent not to be unreasonably withheld).
• Severance: If any provision (or part of it) under these Terms is held to be unenforceable or invalid in any jurisdiction, then it will be interpreted as narrowly as necessary to allow it to be enforceable or valid. If a provision (or part of it) under these Terms cannot be interpreted as narrowly as necessary to allow it to be enforceable or valid, then the provision (or part of it) must be severed from these Terms and the remaining provisions (and remaining part of the provision) of these Terms are valid and enforceable.
• Force Majeure: We will not be liable for any delay or failure to perform our obligations under these Terms if such delay is due to any circumstance beyond our reasonable control. If we are delayed from performing our obligations due to such a circumstance for a period of at least 2 months, we may terminate our agreement with you by giving you 5 business days’ notice in writing.
• Notice: Any notice required or permitted to be given by either Party to the other under these conditions will be in writing addressed to you at the address in your Account. Our address is set out at the end of these Terms. Any notice may be sent by standard post or email, and notice will be deemed to have been served on the expiry of 48 hours in the case of post, or at the time of transmission in the case of transmission.
• Jurisdiction & Applicable Law: These terms are governed by the laws of New South Wales and the Commonwealth of Australia. Each Party irrevocably and unconditionally submits to the exclusive jurisdiction of the courts operating in New South Wales. If you access the Site or Services from outside Australia, you do so at your own risk and you are responsible for complying with the laws in the place where you access the Site and Services.
• Entire Agreement: These Terms and any document expressly referred to in them represent the entire agreement between you and us and supersede any prior agreement, understanding or arrangement between you and us, whether oral or in writing.

Definitions

• Claim(s) includes a claim, notice, demand, right, entitlement, action, proceeding, litigation, prosecution, arbitration, investigation, judgment, award, damage, loss, cost, expense or liability however arising, whether present, unascertained, immediate, future or contingent, whether based in contract, tort or statute and whether involving a third party or a party to this Agreement or otherwise.
• Confidential Information includes confidential information about you, your credit card or payment details, the business, structure, programs, processes, methods, operating procedures, activities, products and services, trade secrets, know-how, financial, accounting, marketing and technical information, customer and supplier lists (including prospective customer and supplier information), ideas, concepts, know-how, Intellectual Property, technology, and other information whether or not such information is reduced to a tangible form or marked in writing as “confidential”.
• GST means GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 (Cth) as amended from time to time or any replacement or other relevant legislation and regulations.
• Intellectual Property includes any and all present and future rights to intellectual and industrial property throughout the world and includes all copyright and analogous rights, all rights in relation to inventions (including patent rights), patents, improvements, registered and unregistered trademarks, designs (whether or not registered or registrable), any corresponding property rights under the laws of any jurisdiction, discovery, circuit layouts, trade names, trade secrets, secret process, know-how, concept, idea, information, process, data or formula, business names, company names or internet domain names.