This engagement applies to you individually and automatically extends to all entities you own, control, manage, or represent, including:

• You as an individual taxpayer
• Any company (Pty Ltd) in which you are a director or shareholder
• Any trust in which you are a trustee, appointor, or beneficiary
• Any partnership in which you are a partner
• Any Self-Managed Superannuation Fund (SMSF) in which you are a trustee or member
• Any sole trader business operated under your ABN
• Any future entity you establish, acquire, or gain control of

Core Tax & Compliance Services:

• Individual, company, trust, partnership, and SMSF income tax returns
• BAS / IAS preparation and lodgement
• Annual financial statements (Profit & Loss, Balance Sheet, Notes)
• Fringe Benefits Tax (FBT) returns
• SMSF compliance, accounts, and annual return
• GST registration, PAYG registration, and superannuation lodgement
• Tax File Number (TFN) registration and management
• Superannuation guarantee (SG) and SuperStream employer reporting
• Superannuation withdrawal applications and early release processing (DASP, compassionate grounds, severe financial hardship, terminal medical condition, permanent incapacity)
• Departing Australia Superannuation Payment (DASP) applications
• Superannuation fund consolidation and rollover lodgements

ASIC & Business Registration Services:

• Australian Business Number (ABN) applications and management
• Company registration and incorporation
• Business name registration
• ASIC company changes — change of address, director/secretary appointments and cessations, shareholder register changes, share structure changes, company name changes
• Annual ASIC company review and renewal
• Company deregistration
• ASIC correspondence, lodgement, and compliance management
• Trust and partnership formation and registration

Additional Services (On Request — Additional Fees Apply):

• Bookkeeping and payroll processing
• Tax planning and advisory
• ATO audit support, reviews, and dispute representation
• Business advisory, structuring, and consulting
• ATO correspondence and objection management
• Capital gains tax planning and reporting
• Amendment returns
• ASIC debt management and reinstatement

By accepting, you authorise Innovative Tax and Accountants and all registered tax practitioners listed above to:

• Act as your registered tax agent and/or BAS agent with the ATO
• Access ATO Online Services for Tax Agents on your behalf
• Prepare, review, and lodge all required tax returns, activity statements, and forms with the ATO
• Communicate with the ATO on your behalf regarding any matter we have lodged
• Receive and review ATO correspondence and initial assessments on your behalf
• Register or update your ABN, GST, PAYG, superannuation, and TFN details with the ATO and relevant authorities
• Prepare and lodge any withdrawal or cessation notifications required by the ATO, ASIC, or other relevant authorities on your behalf
• Act for all entities covered by this engagement

This authority is ongoing and continues until revoked in writing. Revocation by one individual or entity does not revoke authority for other entities or group members.

3B.1 General Superannuation Authority
You authorise us to:

• Prepare and lodge superannuation fund registrations and compliance returns with the ATO on your behalf
• Access ATO Online Services on your behalf in relation to your superannuation accounts, fund details, and lodgement history
• Communicate with the ATO, APRA, your superannuation fund(s), and any relevant authority regarding your superannuation entitlements, obligations, and account status
• Prepare and lodge employer superannuation guarantee (SG) obligations and SuperStream reporting
• Register or update your SMSF (Self-Managed Superannuation Fund) with the ATO, including ABN registration, TFN registration, and bank account updates
• Prepare SMSF annual returns, financial statements, and compliance documentation
• Liaise with your SMSF auditor on your behalf regarding audit queries and documentation requests

3B.2 Superannuation Withdrawal & Early Release Authority (DSAP & Other Grounds)
Where you specifically instruct us in writing to assist with a superannuation withdrawal or early release application, you authorise Innovative Tax and Accountants and its registered tax practitioners to:

• Prepare, complete, and lodge superannuation withdrawal applications on your behalf, including applications under the Superannuation Industry (Supervision) Act 1993 and ATO administered early release provisions
• Prepare and lodge Departing Australia Superannuation Payment (DASP) applications with the ATO on your behalf, where you are a temporary resident or former temporary resident departing or having departed Australia
• Communicate with your superannuation fund(s) and the ATO to verify identity, confirm eligibility, obtain fund details, and progress your withdrawal or DASP application
• Prepare supporting documentation required for your withdrawal application, including statutory declarations, identity verification documents, and ATO forms
• Respond to ATO or fund queries regarding your withdrawal application and provide any additional information required to process the application
• Track and follow up on pending withdrawal or DASP applications with the ATO and/or your fund on your behalf
• Assist with early release applications on compassionate grounds, severe financial hardship, terminal medical condition, permanent incapacity, or other legislated grounds — subject to you providing required supporting documentation

3B.3 DASP — Departing Australia Superannuation Payment
Where you engage us to process a DASP application, you specifically authorise us to:

• Submit your DASP application through the ATO's online DASP application system on your behalf
• Provide the ATO and your superannuation fund(s) with your visa details, departure information, TFN, and identity documents necessary to process the application
• Communicate with multiple superannuation funds on your behalf to consolidate and process DASP claims across all your superannuation accounts
• Receive and review ATO and fund correspondence regarding your DASP application and respond on your behalf

3B.4 Rollovers & Fund Consolidation
Where you instruct us in writing, you authorise us to prepare and lodge superannuation rollover requests, initiate ATO-facilitated consolidation of lost or inactive superannuation accounts, and communicate with receiving and transferring funds on your behalf.

3B.5 Your Responsibilities — Superannuation

• Provide accurate, complete, and current identity documents, visa details, and supporting documentation required for any superannuation application
• Ensure all information provided to us for superannuation lodgements is truthful and correct — providing false information to the ATO or a superannuation fund in connection with a withdrawal application may constitute a criminal offence
• Notify us promptly of any changes to your superannuation fund details, employer contributions, or personal circumstances that may affect your superannuation position
• Obtain independent financial advice if you are uncertain whether a withdrawal or early release is appropriate for your financial situation

3B.6 No Financial Advice
Innovative Tax and Accountants and its registered tax practitioners are registered tax agents — we are not licensed financial advisers under the Corporations Act 2001 or the Superannuation Industry (Supervision) Act 1993. Our superannuation services relate to tax compliance, lodgement, and administrative processing only. Nothing in this engagement constitutes financial product advice. You must obtain advice from a licensed financial adviser (Australian Financial Services Licence holder) for decisions about your superannuation investment strategy, fund selection, contribution levels, or whether to withdraw superannuation.

We will:

• Prepare and lodge documents with reasonable care and professional skill based on information you provide
• Comply with the Tax Agent Services Act 2009, APES 110 Code of Ethics, and APES 220 Taxation Services
• Maintain confidentiality in accordance with the Privacy Act 1988 (Cth)
• Inform you of matters that may affect your tax position or ASIC obligations
• Act in your best interests, subject to our overriding legal and ethical obligations
• Forward copies of returns and lodgements for your review and approval before submission where practicable

Pursuant to NOCLAR requirements of APES 110, where non-compliance with laws comes to our attention, we are required to respond under professional standards.

You agree to:

• Provide accurate, complete, and timely information and documentation
• Maintain proper records for a minimum of 5 years as required by law
• Review and approve all draft documents before lodgement
• Notify us promptly of changes to your circumstances, income, entities, officeholders, shareholders, or financial position
• Ensure you are authorised to engage us on behalf of any associated entity
• Not respond directly to ASIC or ATO correspondence on matters we are handling without first consulting us

6.1 Basis of Fees
Fees are based on time, complexity, and skill required. Fees will be communicated before work commences and may vary where scope differs from the initial estimate. We will advise you if costs are likely to significantly exceed an estimate before proceeding.

6.2 Indicative Standard Rates

6.3 GST
Where GST applies, it will be clearly stated on each invoice. This platform is used by Innovative Tax and Accountants and, where applicable, by other independent registered tax agents managing their own clients. Invoices may be issued in the name of Innovative Tax and Accountants or in the name of the relevant tax agent entity, depending on the nature of the engagement.

6.4 Payment Terms
Payment timing depends on the nature of work and will be specified in your invoice:

• Before lodgement: Tax return and compliance work — payment required before we proceed with ATO or ASIC lodgement
• In advance: Advisory, audit, ASIC registrations, or complex matters may require a deposit before commencement
• Within 24 hours: Time-sensitive matters (urgent ATO/ASIC correspondence, same-day work)
• Within 14 days: Standard invoices unless otherwise agreed in writing

6.5 Authorised Payment Collectors
Payments may be made directly to Innovative Tax and Accountants or through our authorised collectors — including Referral Agents, payment technology partners, and tax agent business entities. Payment to any authorised collector is treated as direct payment to us. A transaction fee may apply and will be disclosed at the point of payment.

To deliver our services efficiently and securely, we use our secure client portal, cloud accounting software (Xero, QuickBooks, MYOB, and others), ATO Online Services for Tax Agents, ASIC Connect and Agent Portal, and document management systems.

7.1 Staff & Service Delivery
Our professional work is primarily performed by our own registered practitioners and employed staff. We may engage trusted employees or contractors who work remotely, including in locations outside Australia, subject to the same confidentiality, professional, and data protection obligations that apply to all our staff.

7.2 Outsourcing
For certain basic or administrative tasks, we may engage trusted third-party service providers. We will only do so where the provider is bound by appropriate confidentiality and data protection agreements, the work does not involve unsupervised access to your sensitive financial data (TFN, bank details), and overall professional responsibility remains with Innovative Tax and Accountants.

Upon lodgement of returns, statements, and ASIC forms, you are generally responsible for managing ongoing correspondence unless you have specifically engaged us to act further. ATO audit support, dispute resolution, amended assessments, objections, and complex ASIC correspondence are additional services charged separately. Please contact us before responding directly to the ATO or ASIC on any matter we have lodged on your behalf.

• Final prepared documents (returns, statements, activity statements, ASIC forms) — your property
• Working papers, drafts, general ledgers, and internal records — our property at all times
• We may retain documents until all outstanding fees are paid in full
• Copies of final documents will be provided upon reasonable request

Our liability is limited by a scheme approved under Professional Standards Legislation (IPA Professional Standards Scheme). We are not liable for errors from incorrect or incomplete information provided by you; losses from failure to provide safe harbour information; late lodgement or ASIC penalties from your delays; indirect or consequential losses; or reliance by third parties not identified as recipients of our work.

This engagement commences upon your digital acceptance and continues on an ongoing basis without requiring a new agreement each year. Either party may terminate in writing. We may terminate immediately for unpaid fees, unreliable information, or where continuing would breach our legal or professional obligations. Termination does not affect fees or obligations accrued prior to the termination date. Termination of this engagement also terminates the ASIC agent appointment unless separately maintained in writing.

12.1 Assignment and Reallocation
We may assign or reallocate your matter to any of our existing or newly added registered tax agents within our platform at any time. Any such reassignment will not affect the quality or continuity of service, or the overall professional responsibility of Innovative Tax and Accountants for your engagement.

12.2 Notification
You will be notified when a new tax agent is assigned to your matter. Notifications will be provided via email, your client portal dashboard, or in-app messaging.

12.3 Multiple Practitioners
Multiple registered tax agents may be involved in providing services across different matters or entities. All tax agents acting under this engagement are registered with the TPB and their registration numbers are listed in this agreement and in your client portal.

12.4 Transparency & Responsibility
The registered tax agent responsible for lodging your documents with the ATO is identified in your lodgement records. Innovative Tax and Accountants remains the responsible registered entity at all times.

As a member of the IPA, we are subject to the IPA Quality Review Program (QRP). By accepting this agreement, you acknowledge that files relating to this engagement may be made available for QRP review if requested by the IPA. Our liability is limited by the IPA Professional Standards Scheme approved under Professional Standards Legislation. Further information: psc.gov.au.

Registered with the TPB. Verify registration at: tpb.gov.au/public-register

If concerns arise:

1. Contact us at taxo@inngroup.com.au first
2. IPA: publicaccountants.org.au/about-ipa/governance/complaints-disciplinary-action/
3. TPB: tpb.gov.au/complaints

Further information: tpb.gov.au/information-for-clients

This Engagement Agreement must be read together with our Universal Terms & Conditions and Privacy Policy. These cover privacy, NOCLAR, quality review, professional standards, consumer data rights, ASIC agent obligations, and your full rights under taxation and corporate law. In the event of any inconsistency, this Engagement Agreement prevails.