TASA Disclosure Statement
Information we are required to disclosure to our clients
As a Tax Agent, our services are performed for you in accordance with the law, including the Tax Agent Services Act 2009 (TASA). Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that we make the following disclosures to you.
There are no current matters, or matters arising since 1 July 2022, that TJN Accountants are aware of, that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service.
The Tax Practitioners Board (TPB) maintains a register with details of registered, suspended and deregistered Tax and BAS Agents. This register is available to the public to search at https://www.tpb.gov.au/public-register.
Tax Agents have obligations to the TPB and to their clients. You also have obligations under the taxation laws and to your Tax Agent. Please refer to these obligations on the TPB website at https://www.tpb.gov.au/obligations or the TPB’s fact sheet Information for Clients.
Both Tax Agents and clients have an obligation not to make false or misleading statements to the TPB or the Australian Taxation Office (ATO). If it becomes apparent a false or misleading statement has been made to either body, there is a requirement for this to be rectified in a timely manner. Please refer to these obligations on the TPB website at https://www.tpb.gov.au/code-obligations-when-making-or-preparing-statements.
If you have a complaint about our Tax Agent services, please contact Jeanette Lingard by email at jeanette@tjnaccountants.com.au. Where possible your complaint will be investigated by a party who is not involved in the dispute. We will provide you with email acknowledgement of receipt of your complaint and our understanding of the circumstances. The email will inform you that we will attempt to resolve your complaint with 14 days and will outline the dispute resolution process. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the TPB at https://www.tpb.gov.au/complaints. The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, visit https://www.tpb.gov.au/complaints for details about your review rights and who can assist you further.
Privacy Policy
In the course of TJN Accountant’s business, there may be circumstances where we collect personal information and this Privacy Policy has been developed to ensure that such information is handled appropriately.
TJN Accountants is committed to complying with the Privacy Act 1988 in relation to all personal information it collects. This commitment is demonstrated in this Policy. The Privacy Act incorporates the Australian Privacy Principles, and personal information held by us will be treated in accordance with those Principles. Further information on privacy in Australia may be obtained by visiting the website of the Office of the Australian Information Commissioner at http://www.oaic.gov.au.
This Policy sets out the broad controls which TJN Accountants have adopted to govern the way it collects and uses personal information, the circumstances in which it might disclose personal information to third parties, how persons can access their personal information held by TJN Accountants and what they can do if they are unhappy with TJN Accountants’ treatment of their personal information.
We may make changes to this Privacy Policy from time to time without notice, by the uploading of an updated version of the Privacy Policy to www.tjnaccountants.com.au.
Who are TJN Accountants?
In this Policy, “TJN Accountants” or “we” refers to TJN Holdings (Qld) Pty Ltd (ACN 149 629 532) as trustee for the TJN Discretionary Trust (ABN 57 304 926 249) trading as TJN Accountants.
Who does the TJN Accountants Privacy Policy apply to?
This Policy applies to any individuals in respect of whom we currently hold, or may in the future collect, personal information.
What information does the TJN Accountants Privacy Policy apply to?
This Policy applies to personal information. “Personal information” is information or an opinion about an identified individual or an individual who is reasonably identifiable, whether true or not, and whether recorded in a material form or not.
In this Policy there are also references to “sensitive information”. “Sensitive information” is information or an opinion about a person’s racial or ethnic origin, political opinions, membership of a political association, religious beliefs or affiliations, philosophical beliefs, membership of a professional or trade association, membership of a trade union, sexual orientation or practices, criminal record, or health, genetic or biometric information. Sensitive information is a subset of personal information.
What information is not personal information?
Information where we have removed any reference to a person, so that person cannot be reasonably identified from the information, is not personal information. TJN Accountants may use this information for its own purposes and commercial gain. For example, the fact that x users aged 30-35 access our website is not personal information.
How and when does TJN Accountants collect personal information?
TJN Accountants collects personal information in a variety of ways in the course of conducting its business, including:
providing services and related information to clients, and administering client accounts;
engaging suppliers, contractors and other personnel;
responding to questions regarding our services and our business;
interacting with people via our websites;
conducting promotions and competitions; and
security video surveillance at our offices.
As a financial service provider, TJN Accountants is subject to certain legislative and regulatory requirements under section 961B of the Corporations Act and the Anti-Money Laundering and Counter-Terrorism Financing Act 2006. These require us to obtain personal information about you including:
your name, contact details, date of birth, tax file number
information regarding your dependents and family commitments
your occupation and employment history
your financial needs and objectives
your assets, liabilities, income, expenses, insurances and social security entitlements.
Where reasonzble and practicable, we will collect personal information directly from the person and inform the person that this is being done.
However, in some circumstances, it is necessary for us to collect personal information through third party service providers or agents, from a source of publicly available information or from an employer.
At or soon after the time when we collect personal information, we will take reasonable steps to ensure that the person is aware that we have collected the information, the purpose(s) of the collection, the main consequences (if any) if the information is not collected, the types of organisations (if any) to which the information may be disclosed (including those overseas), any law that required the particular information to be collected, and the fact that this Privacy Policy contains details on access, correction and complaints.
Personal information collected by us is held in a variety of formats, including hard copy format and on TJN Accountant’s computer systems.
Collection of sensitive information
We will not collect sensitive information unless the person to whom it relates consents to the collection and the information is reasonably necessary for one or more of our functions or activities, except where the collection is required or authorised by law, is necessary to prevent or lessen a serious and imminent threat to the person’s (or another person’s) life or health or is necessary in relation to legal proceedings (current, anticipated or potential), or another permitted exception in the Privacy Act applies.
How does TJN Accountants use personal information?
The use to which we can put personal information depends on the reason for which it was collected. Primarily, your personal information is used in order to provide taxation and financial advice and services to you. We may also use the information that is related to the primary purpose and it is reasonable for you to expect the information to be disclosed.
From time to time, we may provide you with direct marketing material. If at any time, you do not wish to receive this information any further, you may contact us with this request. We will endeavour to meet your request within 2 weeks. We maintain a Register for those individuals not wanting direct marketing material.
Disclosure of personal information
We respect the privacy of personal information and we will take reasonable steps to keep it strictly confidential.
We will disclose personal information to third parties if it is necessary for the primary purpose of collecting the information, or for a related secondary purpose, if the disclosure could be reasonably expected. Where such disclosure is necessary, we will require that the third party undertake to treat the personal information in accordance with the Australian Privacy Principles.
The Corporations Act has provided the Australian Securities and Investment Commission with the authority to inspect certain personal information that is kept on our files about you.
We collect information about you for the purposes of reporting to AUSTRAC under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006.
Otherwise, we will only disclose personal information to third parties without the consent of the person to whom it relates if the disclosure is:
necessary to protect or enforce our legal rights or interests or to defend any claims;
necessary to prevent or lessen a serious threat to a person’s health or safety;
required or authorised by law; or
permitted by another exception in the Privacy Act.
Under no circumstances will we sell personal information.
Information Storage and Security
TJN Accountants keeps your personal information in your client files or electronically. These files are accessible to authorised personnel only and are appropriately secured and subject to confidentiality requirements.
Personal information is treated as confidential information and sensitive information is treated as highly confidential.
It is a legislative requirement that we keep all personal information and records for a period of 7 years. Should you cease to be a client of ours, we will maintain your personal information on or off site in a secure manner for 7 years. After this, the information may be destroyed.
We will take all reasonable steps to ensure that all personal information we hold is secure from any unauthorised access or disclosure. However, we do not guarantee that personal information cannot be accessed by an unauthorised person (eg. a hacker) or that unauthorised disclosures will not occur.
We will take reasonable steps to destroy or permanently de-identify personal information if it is no longer needed for the purposes for which we are authorised to use it.
Accessing personal information
A person may request to access personal information about them held by TJN Accountants. Such a request must be made in writing to the address below.
We will grant a person access to their personal information as soon as possible, subject to the circumstances of the request.
A request to access personal information will be rejected if:
the request is frivolous or vexatious;
providing access would have an unreasonable impact on the privacy of another person;
providing access would pose a serious and imminent threat to the life or health of any person;
providing access would prejudice our legal rights; or
there are other legal grounds to deny the request.
We may charge a fee for reasonable costs incurred in giving access to an individual’s personal information. The fee (if any) will be disclosed prior to it being levied.
Correcting personal information
TJN Accountants will take reasonable steps to ensure the accuracy and completeness of the personal information we hold. However, if a person believes that any personal information that we hold about them is inaccurate or out of date, then they should contact us in writing at the address below.
Government Identifiers
Although in certain circumstances we are required to collect government identifiers such as your tax file number or Medicare number, we do not use or disclose this information other than when required or authorised by law or unless you have voluntarily consented to disclose this information to any third party.
Dealing with us anonymously
In most instances, we will require personal information before we can provide services to you. Where it is lawful and practicable to do so, you can deal with us anonymously; for example, if you telephone requesting our postal address.
Your sensitive information
Without your consent, we will not collect information about you that reveals your racial or ethnic origin, political opinions, religious or philosophical beliefs or affiliations, memberships of professional or trade association, membership of a trade union, details of health, disability, sexual orientation, or criminal records.
This is subject to some exceptions, including when:
collection is required by law; and
the information is necessary for the establishment, exercise or defence of a legal claim.
Complaints
Please contact our Privacy Officer if you wish to complain about any breach or potential breach of your privacy rights. Your complaint will be responded to within 7 days.
If you are not satisfied with the outcome of your complaint, you are entitled to contact the Office of the Privacy Commissioner.
Contact TJN Accountants
If there are any questions regarding the TJN Accountants Privacy Policy or the way that we manages personal information or if there are any concerns about our treatment of personal information, then we may be contacted by post, telephone or email:
TJN Accountants Privacy Officer
PO Box 519
Helensvale QLD 4212
Telephone: +61 7 5665 6469