This is a disclosure for the purposes of s45 of Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination). A copy of the Determination can be found at: https://www.legislation.gov.au/F2024L00849/latest/text:

1. 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;
2. You can make a complaint about a tax agent service that we have provided to you. The Board follows a formal complaints process which can be found at https://www.tpb.gov.au/complaints;
3. We have rights, responsibilities and obligations as a tax agent or BAS 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 or BAS agent. These rights, responsibilities and obligations are explained in more detail at https://www.tpb.gov.au/obligations;
4. 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;
5. 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.