Terms and Conditions

Last updated: 3 August 2026
Business: Roger Boghani tax & business services
ABN: 32 610 722 818

Agreement

These Terms and Conditions apply to the professional services provided by The Trustee for Roger Boghani tax & business services Trust, ABN 32 610 722 818, trading as Roger Boghani tax & business services, referred to in these Terms as we, us or our.

By asking us to provide services, accepting a proposal, signing an engagement letter, using our services, or instructing us to proceed, you agree to these Terms. An engagement letter, proposal or written scope we issue to you forms part of the agreement between us. If there is an inconsistency, the engagement letter or proposal prevails to the extent of the inconsistency.

Services and scope

We may provide accounting, taxation support, BAS support, business advisory, SMSF support and related professional services as agreed with you in writing.

The scope of our work is limited to the services described in the relevant engagement letter, proposal or written instructions accepted by us. Services outside that scope, including additional work identified after we begin, may be subject to a further fee and a revised timeframe. We will seek your approval where reasonably practicable before undertaking material additional work.

Unless we agree otherwise in writing, our services do not include legal advice, financial product advice, investment advice, audit services, valuation services, or implementation of advice provided by a third party.

Where a service requires a tax-agent, BAS-agent, financial-services or other regulated registration or licence, that service will only be provided by a person who is appropriately registered, licensed or authorised to provide it. You must not treat our services as a regulated service unless we confirm the relevant authorisation in writing.

Fees, estimates and disbursements

Our fees may be fixed, hourly, recurring or calculated using another method agreed with you in writing. Any estimate, quotation or fee range is an indication only unless we expressly state that it is fixed.

Fees may change where the information supplied is incomplete, inaccurate, late, poorly organised, materially different from what was anticipated, or where the scope, complexity or urgency of the work changes. If we expect a material change to the estimated fee, we will notify you as soon as reasonably practicable.

Unless expressly included in writing, our fees exclude:

• GST, where applicable;
• government, regulatory, lodgement and registration fees;
• penalties, interest and other amounts payable to government authorities;
• external adviser, consultant, software, courier, search and similar third-party costs;
• legal fees; and
• work outside the agreed scope.

You authorise us to incur reasonable disbursements and third-party costs necessary to perform the agreed services. Where practical, we will obtain your approval before incurring a significant cost.

Unless we expressly state otherwise, our fees do not include GST. If GST is payable on a supply, you must pay the GST amount in addition to the stated fee after receiving a valid tax invoice.

Invoicing and payment

We may issue invoices progressively, monthly, on completion of a stage of work, or on completion of an engagement. Payment is due within 30 days after the invoice date unless a different period is stated on the invoice or agreed in writing.

If an invoice is not paid by its due date, we may:

• charge interest on the overdue amount at the rate specified on the invoice or otherwise agreed in writing, calculated daily;
• suspend work, withhold delivery of work that has not yet been provided, or decline to accept further instructions until the account is brought up to date;
• require payment in advance or a payment plan for future work; and
• recover reasonable costs we incur in collecting the unpaid amount, including debt-collection, legal and court costs, to the extent permitted by law.

You remain responsible for payment even if an invoice is addressed to a company, trust, SMSF or another entity connected with you, unless we have expressly agreed in writing that another person or entity is solely liable.

Your responsibilities

You are responsible for providing complete, accurate and timely information, records, documents, explanations and access reasonably required for us to perform the services. You must promptly tell us about any information that is missing, changes, may be inaccurate, or could affect our work.

You are responsible for:

• maintaining proper records and supporting documents;
• checking the accuracy and completeness of information, returns, forms, statements and documents before you approve or sign them;
• ensuring that all information you provide to us is lawfully obtained and may be provided to us;
• making decisions regarding your business, financial affairs and compliance obligations; and
• paying all taxes, penalties, interest, lodgement fees and other statutory amounts payable by you or an entity you represent.

You must provide information sufficiently before any relevant deadline. We are not responsible for penalties, interest, missed opportunities or delays arising from your late, incomplete or inaccurate instructions or records.

Reliance on information and advice

We may rely on information, instructions and representations supplied by you or by a person you authorise. Unless we agree otherwise in writing, we are not required to independently verify that information.

Our advice is based on the facts, assumptions, law and administrative practice known to us when the advice is given. Changes to facts, legislation, regulatory interpretation or circumstances may affect its relevance. You should contact us before relying on advice where your circumstances have changed or a significant period has passed.

Our work is prepared solely for the purpose and parties stated in the relevant engagement. No other person may rely on it without our prior written consent.

Tax, BAS and SMSF-related work

Where an appropriately registered or authorised practitioner prepares or assists with tax, BAS, superannuation or similar compliance documents for you, you remain responsible for reviewing, approving and authorising the final document before lodgement or submission.

We may rely on your confirmation that information you provide is complete and accurate. We are not responsible for penalties, interest or other consequences arising from information that is incorrect, incomplete, omitted or supplied too late.

SMSF-related work is limited to the scope agreed in writing. You remain responsible for the fund’s decisions, investment strategy, trustee duties, record keeping, and compliance obligations. We do not provide legal advice or financial product advice unless expressly stated in writing and appropriately authorised.

Confidentiality and privacy

We will keep confidential information obtained during our engagement confidential, except where disclosure is required or permitted by law, necessary to provide the services, reasonably required for quality assurance or professional obligations, or authorised by you.

You authorise us to use reputable cloud-based software, data-storage, document-management, communications and hosting providers to deliver our services. Those providers may store or process information in Australia or overseas. We will take reasonable steps to protect information handled by us, but you acknowledge that no electronic transmission or storage system is completely risk-free.

Our collection, use and handling of personal information is also governed by our Privacy Policy.

Delegation and third parties

We may use suitably qualified employees, contractors, consultants or external service providers to assist with the engagement. We remain responsible for managing the services we provide, subject to these Terms.

If specialist assistance is needed outside our agreed scope, we may recommend or engage a third party with your approval. Unless we agree otherwise in writing, that third party is separately responsible for its own advice and services, and its fees are payable by you.

Ownership and retention of documents

Original documents you provide remain your property. We may retain copies for our records and professional obligations.

Subject to payment of all amounts due, completed returns, financial statements and other final client deliverables prepared specifically for you will be provided to you. Our working papers, methodologies, templates, systems, software, know-how and internal records remain our property.

We may retain documents and records for the period required or permitted by law and our professional obligations. Subject to applicable law, we may exercise a lien or other lawful right over documents in our possession for unpaid fees and costs.

Limitation of liability

To the maximum extent permitted by law, we exclude liability for any indirect, consequential or special loss, including loss of profit, opportunity, goo