Extax Australian Terms of Business — Tax

Version date: 15 September 2026

1. Application and Contracting Entity

These Australian Terms of Business — Tax (Terms) apply to Tax Compliance Services and Tax Advisory Services accepted by the Extax contracting entity identified in the applicable Engagement Agreement.

“Extax”, “we”, “us” and “our” mean that contracting entity. The use of the Extax name or network does not, by itself, make any other Extax practice or adviser a party to the Services Contract.

The Services Contract comprises the Engagement Agreement, these Terms, any applicable written jurisdiction or service notice, and each accepted Statement of Work, Scope Confirmation or other document expressly incorporated for the relevant Services.

2. Priority of Documents

If there is an inconsistency, the following order applies to the matter expressly addressed: an accepted Statement of Work or Scope Confirmation; any mandatory jurisdiction or service-specific terms; the Engagement Agreement; then these Terms.

A later Scope Confirmation may activate or vary matter-specific scope, fees, timing, assumptions, dependencies or deliverables without amending these Terms. A change to these Terms must be expressly agreed in writing.

3. Scope and Acceptance of Services

A Service is within scope only when Extax has accepted responsibility for it in writing or electronically. A matter is not within scope merely because it is mentioned, identified, discussed or appears relevant to another Service.

Scope may be confirmed by Statement of Work, proposal, email, portal communication or another written or electronic Scope Confirmation. Unless applicable law requires a different form, acceptance may occur by signature, electronic acceptance, written confirmation, payment where expressly stated to constitute acceptance, or continued instruction after receipt of a sufficiently identified Scope Confirmation.

4. Professional Standard of Service

Extax will perform accepted Services with the level of skill and care required by applicable law and professional obligations.

Unless expressly included, Services do not include audit, assurance, independent verification, legal services, financial product advice, implementation, management functions or transaction execution.

Tax positions may depend on uncertain law, competing interpretations, administrative practice, assumptions and facts. Extax does not guarantee acceptance of a position by a revenue authority, regulator, court or tribunal.

5. Preliminary Communications and Final Advice

Meetings, calls, messages, emails, draft calculations, draft reports, working papers and other communications that Extax has not expressly identified as final and suitable for reliance are preliminary communications. They may be incomplete and subject to further enquiry, research and review.

A Client must not rely on a preliminary communication for a material transaction, filing position, restructuring or other material decision unless Extax expressly confirms that the communication may be relied upon for that stated purpose.

6. Client Responsibilities

The Client must promptly provide accurate and complete information, documents, instructions, authorisations and access reasonably required for the Services and promptly notify Extax of material changes.

Unless Extax has expressly agreed to verify particular information, Extax may rely on information supplied by the Client or on the Client's behalf where it is reasonable to do so.

The Client remains responsible for management decisions, implementation of advice, approval of filings and payment of tax or other liabilities unless responsibility has expressly been accepted by Extax.

7. Fees and Expenses

Fees may be fixed, hourly, value-based or otherwise agreed. Fees are exclusive of GST and other applicable taxes unless expressly stated otherwise.

Extax may recover reasonable third-party costs and disbursements where disclosed or otherwise agreed for the relevant Services. Unless otherwise agreed, invoices are payable within 14 days.

An estimate is based on the scope, facts, assumptions and information available when given and may change if those matters change.

8. Engagement Team and Network Delivery

The Services will be led by the Extax contracting entity and the adviser or advisers nominated to the Client from time to time.

Extax may use personnel, Extax Network Member Practices, professional specialists, contractors and subcontractors located in jurisdictions relevant to the accepted Services to assist in their delivery. Extax may also use other delivery locations where reasonably appropriate and permitted by applicable law and professional standards.

“Extax Network Member Practice” means a legally separate professional practice authorised to provide services under or in association with the Extax network or brand. Member Practices do not bind one another merely because they are members of the same network and are not liable for one another's acts or omissions except where applicable law or an express contractual arrangement provides otherwise.

Where a person or Member Practice performs work on behalf of the Extax contracting entity as part of the accepted Services, the contracting entity remains responsible for that work to the extent required by applicable law and professional standards.

Where Extax instead introduces or coordinates with an independent adviser whom the Client separately engages, that adviser is responsible for its separately contracted services except to the extent Extax expressly agrees otherwise or applicable law requires otherwise.

9. Confidentiality

Extax will keep Client confidential information confidential subject to applicable law, professional obligations and the permissions in the Services Contract.

Information may be shared with Extax personnel, Member Practices, professional specialists, subcontractors, insurers, professional advisers, quality reviewers, regulators and service providers where reasonably necessary for the Services, practice administration, quality, risk, security or legal and professional obligations and where such disclosure is permitted by law and applicable professional standards.

Extax will not publicly identify the Client, use the Client's name or logo for marketing, or disclose the fact or nature of the engagement for promotional purposes without prior consent, except where the information has properly entered the public domain or disclosure is otherwise permitted or required by law.

10. Technology, Cloud and Electronic Communications

Extax may use electronic communications, professional software, cloud platforms, automation and artificial-intelligence-assisted tools in delivering and administering the Services.

Information may be processed by authorised technology providers or personnel in Australia or other jurisdictions, subject to applicable confidentiality, privacy, security and professional obligations.

Extax remains responsible for professional work issued by the contracting entity to the extent required by applicable law. Where applicable law or a binding professional standard requires additional matter-specific disclosure or permission for a particular outsourced, offshore or technology arrangement, Extax will provide the required information and obtain any required permission before the relevant disclosure or processing.

Electronic communications and systems carry inherent risks of interception, unauthorised access, corruption and malicious software. Each party must take reasonable precautions appropriate to its systems.

11. Privacy and Personal Information

For Australian engagements, Extax handles personal information in accordance with applicable Australian privacy law, including the Privacy Act 1988 (Cth), the Australian Privacy Principles and applicable Tax File Number rules where they apply.

Information may be collected, used, stored, disclosed, transferred or processed where reasonably necessary to deliver and administer Services, maintain quality, security and business infrastructure, or comply with legal, regulatory and professional obligations.

Overseas disclosure and processing will be managed in accordance with applicable law, these Terms, Extax privacy arrangements and any matter-specific permission required by professional obligations.

12. Identity and Authority Verification

Extax may require evidence of identity, authority, ownership or control where reasonably required by tax-practitioner, fraud-prevention, professional, AML/CTF, sanctions or other legal obligations.

Where a verification method requires express consent, Extax will obtain that consent through the relevant verification process or another legally effective method.

13. Outsourced Services and Additional Disclosures

Where a binding professional standard or law requires Extax to communicate additional details concerning an outsourced service, including provider details, location or the nature and extent of the service, Extax may provide that information through a Scope Confirmation, Statement of Work, written notice, portal communication or a referenced Extax webpage.

General information concerning Extax network delivery, outsourcing and technology may be published at https://www.extax.net/legal/au/outsourcing-and-technology. This is not intended to be an exhaustive register of every software provider, subcontractor, adviser or Member Practice that may be used from time to time.

14. Referrals and Introductions

Extax may introduce the Client to another professional or service provider where appropriate. Where a material referral benefit, commission or conflict must be disclosed under applicable law or professional obligations, Extax will make the required disclosure for the relevant referral.

A separately engaged third-party provider is responsible for its own services unless Extax expressly agrees otherwise.

15. Conflicts

Extax and other Extax Network Member Practices may provide services to other clients whose interests differ from or compete with those of the Client, subject to applicable professional obligations concerning conflicts, confidentiality and independence.

Where a conflict cannot appropriately be managed, Extax may decline, limit, suspend or terminate the affected Service.

16. Intellectual Property and Working Papers

Extax retains ownership of its working papers, methods, templates, know-how, systems and intellectual property except to the extent otherwise required by law or expressly agreed.

Subject to payment of applicable Charges, the Client may use final deliverables for the agreed purpose. General professional knowledge, experience and skills gained through providing Services may be used for lawful purposes provided Client confidential information is protected.

17. Use and Reliance

Final deliverables are prepared for the Client, the agreed purpose and any expressly identified beneficiary. No other person may rely on them merely because they receive, see or benefit from them.

The Client may disclose a deliverable to its legal, tax, accounting, finance or other professional advisers for the Client's own purposes and may make disclosures required by law or a competent authority. Other publication, quotation or external use of the Extax name or logo requires prior written consent where such consent may lawfully be required.

18. Changes in Law and No Continuing Update Duty

Advice is based on the law, administrative practice and facts relevant when the work is performed. Unless monitoring or an update service is expressly included, Extax has no continuing duty to update completed work for subsequent developments.

19. Timing and Deadlines

Dates and timeframes are estimates unless Extax expressly accepts a fixed deadline in writing.

Extax accepts responsibility for a statutory, filing, transaction or other deadline only where it has expressly accepted responsibility for that deadline as part of the agreed scope and the Client has met its own information, instruction and approval obligations in sufficient time.

20. Compliance Services

Where Extax prepares a return, filing or other compliance document, the Client must provide relevant information and review the document before lodgement or submission. The Client remains responsible for the correctness and completeness of information supplied and for tax payments and other statutory obligations except to the extent applicable law imposes responsibility on Extax.

21. International Tax Services

Services may involve the tax laws or tax authorities of more than one jurisdiction. Extax assumes responsibility only for the jurisdictions and issues expressly included in the accepted scope.

Extax may use a Member Practice or specialist to assist with foreign-jurisdiction matters under these Terms or may introduce an independent local adviser for separate engagement by the Client.

22. Australian Tax Practitioner Information

The registered tax practitioner and registration number for the relevant Australian engagement are stated in the applicable Engagement Agreement. You can verify those details by searching the Tax Practitioners Board public register: https://myprofile.tpb.gov.au/public-register/

23. AML/CTF and Other Regulated Services

Ordinary Tax Compliance Services and Tax Advisory Services are not, merely because they are tax services, treated as separately regulated or designated services under these Terms.

If requested work is subject to an AML/CTF, sanctions or other separate regulatory perimeter, Extax may require additional written scope, identity and due-diligence information, onboarding, consent or other steps before that component begins.

Extax may refuse, delay, suspend or terminate an affected Service where required information is not provided or where proceeding would breach applicable law or professional obligations.

24. Suspension and Termination

Either party may terminate the continuing Services Contract on reasonable written notice.

Extax may suspend or terminate an affected Service immediately or on shorter notice where reasonably necessary because of non-payment, Client breach, conflict, loss of authority, inability to obtain required information or verification, professional or regulatory obligations, illegality, sanctions, AML/CTF concerns or material legal or professional risk.

Termination does not affect accrued rights, charges for work performed or provisions intended to survive.

25. Complaints and Dispute Resolution

If the Client wishes to raise a concern or complaint, the Client should contact the engagement lead or the Extax contact stated in the Engagement Agreement.

If a dispute cannot be resolved by good-faith discussion, either party may propose mediation or another proportionate form of alternative dispute resolution before substantive court proceedings, except where urgent relief, debt recovery or a statutory or regulatory process is reasonably required.

26. Governing Law

Unless a Scope Confirmation or mandatory jurisdiction-specific term expressly provides otherwise, an Australian Services Contract is governed by the laws of the Australian State or Territory in which the contracting entity's principal Australian office identified in the Engagement Agreement is located, together with applicable Commonwealth law. The parties submit to courts having jurisdiction there.

27. Limitation of Liability

To the extent an applicable scheme approved under Professional Standards Legislation lawfully limits liability for the relevant Services, that scheme applies according to its terms.

Where no such scheme limits the relevant liability, and to the maximum extent permitted by applicable law, the aggregate liability of the Extax contracting entity arising out of or in connection with the particular Services giving rise to a claim, whether in contract, tort including negligence, statute or otherwise, is limited to three times the fees paid or payable to the contracting entity for the part of those Services giving rise to the claim, unless a different legally effective limitation is expressly agreed for those Services.

Nothing in these Terms excludes or limits liability, rights or remedies to the extent applicable law prohibits their exclusion or limitation, including any non-excludable statutory rights.

Subject to applicable law, Extax is liable only for the proportion of proven loss that is just and equitable having regard to Extax's responsibility and the acts or omissions of the Client and other persons who caused or contributed to the loss.

28. Third-Party Claims and Protected Persons

To the maximum extent legally effective, claims arising from the Services are to be brought against the Extax contracting entity rather than an individual partner, adviser, employee, contractor, subcontractor or other Member Practice. This does not reduce any responsibility that applicable law requires the contracting entity to bear for work performed on its behalf.

29. Records and Retention

Extax may retain working papers and engagement records for the period required by applicable law, professional standards and regulatory obligations and for longer where reasonably necessary for legal holds, limitation periods, insurance, quality, risk management or other lawful purposes.

30. Notices

A notice under the Services Contract must be in writing and may be delivered by email, electronic platform, personal delivery or another method reasonably used by the parties, subject to any mandatory legal requirement.

31. Severability and Entire Agreement

Each provision is separate. If a provision is void or unenforceable, the remaining provisions continue to the extent legally effective.

The Services Contract contains the agreement between the parties concerning the relevant Services and supersedes prior arrangements concerning those Services except for rights or obligations expressly preserved and matters that cannot lawfully be excluded.