CLIENT ONBOARDING & ENGAGEMENT

Disclosure Statement

Tax Agent Services Act 2009 Disclosure Statement

I am a registered BAS Agent, which is a legal requirement for anyone providing BAS Services. These services include offering advice and interpretation, interacting with the ATO on your behalf, and preparing and lodging forms related to GST, BAS, Payroll, and the Superannuation Guarantee. Under the Tax Agent Services Act 2009, any practitioner delivering these services must be registered as either a BAS Agent or a Tax Agent.

I am subject to the Code of Conduct prescribed in the Tax Agent Services Act 2009 and additional determinations. The Tax Practitioners Board (the board) are the regulator of Registered Agents. I am also required to adhere to the requirements of the ATO in our interactions with their Online Services and use of other relevant software.

I advise as follows:

I advise that to the best of my knowledge and based on all information known to me, I

Have not had my registration suspended or terminated by the Board.
Are not and have not been an undischarged bankrupt or been put into external administration.
Have not been convicted of a serious taxation offence or an offence involving fraud or dishonesty.
Have not been sentenced to a term of imprisonment in Australia for 6 months or more.
Have not been otherwise penalised, subject to an injunction, or been subject to an order requiring disclosure.
Are not subject to any conditions upon our registration.
Do not engage with other TASA disqualified persons.

I am not aware of any matter that I have not otherwise discussed or presented to you that would significantly influence your decision to engage or continue to engage my services. If there is anything you would like to discuss, please contact me.

The Board maintains a public register of Tax Agents and BAS Agents.

The register contains registration details of registered, suspended and deregistered Tax and BAS Agents.

The register is available at https://www.tpb.gov.au/public-register.

Guidance on how to use the register is available at https://www.tpb.gov.au/help-using-tpb-register.

Complaints

I note that I hope that any concerns you may have with my service are able to be discussed with me first to ensure I am able to respond to any misunderstanding or any performance issues.

Complaints about the services you receive can be made directly to the Board.

The Board’s complaints process is explained, and the online form is available at https://www.tpb.gov.au/complaints.

This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a registered Tax Agent or BAS Agent or upon request.

This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of me becoming aware of any change matter.

Statements Made to The ATO

In my role of providing services to you, the law states:

I must not make a statement, prepare a statement, or permit an entity to make or prepare a statement to the commissioner that:

Is false, incorrect or misleading in a material particular.
Omits anything that causes the statement to be misleading.

If, after making a statement, based on subsequent information, it is apparent that the statement is false or misleading in a material particular, then I should discuss any further information that indicates the statement is not, in fact, incorrect.

If I have reasonable grounds to believe that the false or misleading nature of the statement resulted from:

Failure to take reasonable care in connection with the preparation or making of the statement; or
Recklessness as to the operation of a taxation law; or
Intentional disregard of a taxation law.

Then I must advise you:

That the statement should be corrected.
The possible consequences of not taking action to correct the statement.
My responsibility to take further steps if required.

If the statement is not corrected, I may have to withdraw from providing any future services.

I also note that in the event that the statement is not corrected and the false or misleading statement has caused or will cause “substantial harm” to the interests of others, the law requires me to notify the ATO that a statement that has been made should be corrected.

This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a registered Tax Agent or BAS Agent or upon request.

This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of me becoming aware of any change matter.

Kristine Woods, MICB
BAS Agent Reg. 26005114

30/05/2025

Policy Statement

In My Business I:

Uphold and adhere to being a “Professional Bookkeeper”.

Uphold and adhere to the requirement of the Institute of Certified Bookkeepers (ICB) Professional Code of Conduct.

Uphold and adhere to the requirements of the TASA2009 Code of Conduct for Registered BAS Agents (The Code).

Uphold and promote the ethical standards of the tax profession.

Comply with my personal and business tax and compliance obligations.

To Achieve This, in My Business I:

Have a Quality Management System.
Undertake at least 30 hours per year of Continuing Professional Education.
Provide training and resources to ensure I understand and apply the current business and compliance obligations for my clients.
Provide training and resources to ensure I understand and apply the Code.
Actively endorse, promote and require adherence to the Code.
Have a culture of transparency, accountability, ethical conduct and compliance with the Code and the tax laws.

My Quality Management System Includes Processes for:

My approach to providing services.
My approach to communication with Clients.
Review of work performed.
Supervision and control of employees I take on.
Record keeping in relation to services provided.
Recognition and required actions in relation to amending or correcting previous work including any false or misleading statements to the ATO or other Government agency.

If there was ever an issue in relation to the performance of any of my team in relation to their performance including in relation to breaches of the Code:

I have systems to enable team members to report concerns.
My policy is to protect team members who raise any such concerns.
I have processes to manage and address any underperformance.
Appropriate records of actual or potential breaches of the Code are maintained.

My Team Members:

Are supervised and reviewed as necessary to ensure quality of provision of services.
Are trained and enabled to be up to date with necessary skills and knowledge.
I ensure that any team member, person or entity providing services to you on my behalf have not been disqualified by the Tax Practitioners Board.
I have conducted police checks as required as an element of ensuring the team meet the requirements of being a fit and proper person.
Are remunerated in accordance with consideration of their skill, experience and adherence to the Code.

I specifically note that in accordance with the requirements of the Code I uphold the principles of Honesty & Integrity, Independence, Confidentiality and Competence. I take reasonable care in ascertaining a client’s state of affairs and in ensuring that taxation laws are applied correctly to your circumstances in relation to the statements I am making on your behalf or the advice I am providing to you. I will advise you of your rights and obligations under relevant taxation laws.

I also advise that I will advise you of any matter that could significantly influence your decision in relation to our engagement for provision of services.

Clients can also refer to our Engagement Letter.

Kristine Woods, MICB
BAS Agent Reg. 26005114

30/05/2025

Get In Touch

Working Hours

Mon - Fri: 9am - 5pm

Weekends: Closed

Let's Chat

Tel: 0432 163 770

info@theaccountslady.com.au

Write to Me

PO Box 71

Mount Helena, WA 6082