Website Use · Professional Services · Client Responsibilities · Legal Terms
Terms & Conditions
These Terms & Conditions explain the rules that apply when you use
the Hamro Accountant Canberra website, submit an enquiry, use website
tools or information, or interact with us before a professional
engagement is formally accepted.
Website operator
KK Accountants Pty Ltd t/a Hamro Accountant
Registered tax agent
Tax Agent No. 26300474
Last updated
24 September 2026
Important distinction
Website terms are not your professional engagement letter.
Visiting this website, reading an article or submitting a general enquiry
does not by itself create an accountant-client or tax-agent engagement.
A professional engagement begins only when we accept the work through
the applicable engagement process, quote, form, written instruction or
other agreed arrangement.
Website information is general unless we expressly provide advice for your circumstances.
Your specific engagement terms govern the professional services we agree to perform.
Nothing in these terms removes rights that cannot lawfully be excluded.
Before you use this website
Please read these terms together with our Privacy Policy and any
service-specific engagement terms.
In these Terms & Conditions, “Hamro Accountant Canberra”,
“Hamro Accountant”, “we”, “us” and “our” refer to
KK Accountants Pty Ltd trading as Hamro Accountant in
relation to this Canberra website and the services promoted through it.
“You” means the person or entity using the website or
interacting with us through it.
01
Agreement
Acceptance of These Terms
By accessing or using this website, you agree to be bound by these
Terms & Conditions to the extent they apply to your use of the site.
If you do not agree with these terms, you should stop using the website.
If you submit a form, click an acceptance box, pay for a service,
approve a quote, sign an engagement letter or continue to instruct us
after receiving engagement terms, that additional conduct may also
create or confirm a separate contractual engagement for the relevant service.
Australian contract law and consumer law can recognise acceptance
through written agreement, clicking an online acceptance mechanism
or conduct. Your service-specific engagement explains exactly when
the professional engagement begins.
02
Scope
Website Terms vs Professional Engagement Terms
These website terms govern general use of this Canberra website.
They do not replace an engagement letter or other service-specific
terms agreed between you and Hamro Accountant.
Where we accept a professional engagement, the relevant engagement
letter, quote, consent, online-service terms or written agreement will
define the work we have agreed to perform, the client responsibilities,
applicable fees, third-party arrangements and other engagement-specific terms.
1
Professional work
Service-specific engagement terms
Control the agreed professional service and its scope.
2
Website use
These Terms & Conditions
Apply to your use of this website and general website features.
3
Always applies
Mandatory law
Rights and obligations that cannot legally be excluded continue to apply.
General Information Is Not Personal Tax, Legal or Financial Advice
Articles, calculators, examples, service pages, FAQs, checklists,
videos, social-media content and other material on this website are
provided for general information unless we expressly state that we
are giving advice for your particular circumstances.
Tax outcomes can depend on facts such as residency, income type,
employment duties, business structure, GST registration, records,
asset ownership, private use, timing and changes in law. A general
example may not produce the same result for you.
Tax information
General tax content is educational and should not be treated as a
personalised conclusion without reviewing your facts and records.
Legal matters
We are not presenting this website as a substitute for legal advice.
Legal documents and legal rights may require a lawyer.
Investment decisions
Tax information does not constitute investment, credit or financial-product advice.
Do not delay urgent action because of website content.
If you have a deadline, ATO notice, audit, objection, debt issue or
other time-sensitive matter, contact an appropriately qualified
adviser promptly rather than relying on a general article or FAQ.
04
Professional Services
Tax and Accounting Services Are Subject to an Accepted Scope
We provide tax and accounting services through a defined professional
engagement. The work we perform is limited to the service we agree to
undertake. A request for one service does not automatically include
every related tax, accounting or advisory matter.
For example, an individual tax-return engagement does not automatically
include an ATO audit, objection, investigation, complex written advice,
tax planning, business return, BAS, bookkeeping or other additional
work unless that work is separately agreed.
Included
Work specifically agreed
The service described in the engagement letter, quote, form or
other accepted scope.
Additional
Work outside the agreed scope
May require a separate quote, engagement or confirmation before
substantial additional work is performed.
Registered tax-agent services are regulated by the
Tax Agent Services Act 2009 and the
Tax Practitioners Board (TPB). The TPB maintains a
public register through which tax-agent registration details can be checked.
You Are Responsible for the Accuracy and Completeness of Information You Provide
Accurate professional work depends on accurate information. When you
engage us, you must provide information and documents that are
complete, correct and relevant to the service, and you should provide
them within the time reasonably required to perform the work.
provide complete income, deduction, business, asset and transaction information relevant to the work;
answer reasonable questions accurately and tell us when information changes;
review draft returns, reports or information we ask you to confirm before lodgement where applicable;
keep receipts, invoices, calculations and other substantiation required under the taxation laws;
protect your own devices, email accounts, passwords and payment instructions against fraud or misuse;
notify us promptly of deadlines, ATO correspondence or other matters requiring urgent attention.
Unless an audit, assurance engagement or other verification service is
expressly agreed, our standard tax and accounting work does not mean
that every underlying document or transaction has been independently audited.
If work has to be repeated or expanded because information was
provided late, inaccurately or incompletely, that additional work
may fall outside the original scope and may be quoted separately.
06
Website Tools
Estimates, Calculators and Automated Outputs
Any calculator, fee estimator, tax estimate, checklist, automated
result or other interactive tool made available through this website
is intended to provide a preliminary indication only unless we clearly
state otherwise.
Results depend on the information entered, the assumptions built into
the tool and the tax rates or rules applied at the time. A calculator
does not independently verify your records, residency, deductions,
offsets, Medicare position, business income, capital gains or other
circumstances.
Your inputs
Information entered into the tool
Website calculation
Rules and assumptions programmed into the tool
Preliminary estimate
Not a lodged return or guaranteed outcome
A website estimate is not a promise of a refund, tax liability,
deduction, BAS result or processing time. The final outcome depends
on the complete facts, records, applicable law and, where relevant,
ATO assessment or processing.
07
Commercial Terms
Fees, Quotes and Payment
Our professional services are generally provided on a fee-for-service
basis. The fee may be a fixed amount, an estimate, a quoted amount or
another amount agreed for the service.
A website fee estimator or initial quote may be based on information
you provide about years, income types, deductions, entity type,
records and complexity. If the actual work is materially different,
we will explain the change and may provide a revised estimate before
undertaking substantial additional work.
Quoted scope
Fees apply to the work described in the accepted quote,
engagement or service process.
Additional work
Amendments, audits, objections, record reconstruction or other
work outside scope may be separately charged.
Payment evidence
Where you state that payment has been made, we may request
reasonable evidence of the payment.
The payment timing, refund position and any service-specific billing
arrangements are governed by the engagement or quote that applies to
the particular service and by rights that apply under law.
08
Working Papers
Documents, Records and Working Papers
Original documents you provide and completed client deliverables
remain subject to the ownership arrangements in the applicable
engagement. Our internal working papers, calculations, checklists,
drafts, templates and practice materials remain ours unless otherwise agreed.
Our current individual tax-return engagement states that tax-agent
service records are retained for at least five years, or longer where
required by law or reasonably necessary for an ongoing matter. Other
services may have different record-retention requirements.
Your materials
Original documents & final client records
Handled according to the engagement and applicable law.
Practice materials
Working papers & internal calculations
Remain the property of KK Accountants Pty Ltd unless otherwise agreed.
09
Technology & Links
Third-Party Providers, Software and External Websites
We may use third-party and cloud-based providers to operate the
practice and deliver services. Our current engagement information
identifies categories such as website hosting, WordPress services,
Google services used for security and email, document storage,
accounting systems and tax-preparation software.
Client information is only disclosed where permitted by the
engagement, your authority or applicable law, and our professional
confidentiality obligations continue to apply.
Client
Hamro Accountant
Authorised Provider
This website may also link to ATO, TPB, ASIC, Fair Work, government,
software-provider or other external websites. Those websites are
controlled by their respective operators. A link is provided for
convenience or reference and does not make us responsible for the
availability, security, accuracy or terms of the external site.
10
Content Ownership
Intellectual Property
Unless otherwise stated, the text, layouts, graphics, service
descriptions, original articles, forms, branding and other original
website materials are owned by or licensed to Hamro Accountant and
are protected by applicable intellectual-property laws.
You may view, download or print reasonable extracts for your own
personal or internal business reference. You must not reproduce,
republish, commercially exploit, scrape, sell, falsely attribute or
create a misleading copy of substantial website content without
permission, except where law allows the use.
Personal or internal reference use
Normal linking to public pages
Unauthorised commercial republication
Misleading use of our brand or identity
11
Website Rules
Acceptable Use of the Website
You must use this website lawfully and in a way that does not damage,
disrupt or compromise the website, other users, our systems or our professional practice.
Do
use website forms honestly and provide information you are authorised to provide;
Do
contact us if you identify an apparent website or security issue;
Don't
attempt unauthorised access to systems, accounts, files, databases or restricted areas;
Don't
upload malware, malicious code, automated spam or content intended to interfere with the website;
Don't
impersonate another person or submit information using authority you do not have;
Don't
use the website for unlawful, fraudulent, abusive or misleading purposes.
12
Availability & Cyber Risk
Website Availability and Security
We take reasonable precautions to operate and protect our website and
information systems. However, no website, email, internet connection,
software platform or cloud service can be guaranteed to be available
continuously or to eliminate every security risk.
Website access may be interrupted for maintenance, updates, technical
faults, hosting issues, third-party outages, cyber incidents or events
beyond our reasonable control.
Protect your credentials
We do not need your myGov password or one-time security code.
Never send passwords, PINs or authentication codes through an
ordinary website form, email or message.
If you receive an unusual request to change bank details or send
money, confirm it with us through a trusted contact channel first.
To the extent permitted by law, our current engagement terms provide
that we are not responsible for loss caused solely by unauthorised
third-party intervention that defeats reasonable safeguards despite
appropriate precautions having been taken.
13
Information Handling
Privacy and Client Confidentiality
Personal information collected through this website or in connection
with our services is handled in accordance with our
Privacy Policy
and applicable privacy, taxation and professional obligations.
As a registered tax-agent practice, we are also subject to professional
confidentiality obligations. Client information is not disclosed to
third parties without permission unless we have a legal duty to make
the disclosure.
The TPB treats outsourcing and cloud-storage providers as third
parties for client-confidentiality purposes. Where disclosure is
required to deliver an agreed tax-agent service, the relevant
permission or engagement process applies.
14
Non-Excludable Rights
Australian Consumer Law and Other Mandatory Rights
Nothing in these Terms & Conditions is intended to exclude,
restrict or modify a consumer guarantee, statutory right, remedy or
other protection that cannot lawfully be excluded or limited.
Where the Australian Consumer Law applies, consumers can have rights
in relation to services including guarantees that services are
provided with due care and skill and, where applicable, within a
reasonable time. Contract terms cannot remove consumer rights that
the law says must apply.
Important
These terms do not operate as a blanket exclusion of liability.
Any exclusion or limitation in these terms applies only to the
extent the law permits it.
We take reasonable care in preparing and maintaining website content,
but laws, rates, thresholds, software, government processes and
external websites can change. Website information may therefore
become outdated, incomplete or unsuitable for a particular user's circumstances.
To the maximum extent permitted by law, we do not guarantee that
general website content, calculators, estimates, links or automated
outputs will be error-free, continuously available or suitable for
every purpose.
Where a professional service has been accepted, responsibility for
that service is governed by the specific engagement terms and
applicable professional and consumer law. Nothing in this website
disclaimer excludes liability that cannot lawfully be excluded.
Professional Standards legislation.
Our current engagement terms state that, where applicable, liability
may be limited by a scheme approved under Professional Standards
Legislation. The availability and effect of any such limitation
depends on the applicable scheme and law.
16
Problems & Disputes
Complaints and Dispute Resolution
If you have a concern about our website or professional service,
please contact us first so we can understand the issue and try to
resolve it.
1
Tell us what happened
Identify the service, communication, transaction or website issue involved.
2
We review the matter
We may review our records, ask questions and consider an appropriate response.
3
We respond
We aim to explain the outcome and any appropriate next step within a reasonable period.
Depending on the issue, you may also have rights or complaint options
through a consumer regulator, privacy regulator, professional body,
the Tax Practitioners Board or another authority.
We may restrict or suspend website access where reasonably necessary
to protect the website, our systems, clients or other users, including
in response to security threats, misuse, fraud attempts or unlawful activity.
Professional engagements are governed separately. Our current
individual tax-return engagement provides that we may end or suspend
the engagement where, for example, required information is not
provided, fees remain unpaid, identity cannot be verified, a conflict
cannot be appropriately managed, or continuing the engagement would
breach legal or professional obligations.
A client may also end an engagement in accordance with the applicable
service terms. Ending an engagement does not remove accrued rights,
outstanding fees, record-retention obligations, confidentiality duties
or other provisions intended to continue after termination.
18
Legal Framework
Governing Law
These website Terms & Conditions are governed by the laws applying
in Queensland, Australia, together with applicable Commonwealth laws.
Nothing in this clause limits any mandatory right to bring a claim or
exercise a remedy in another jurisdiction where the law requires that right.
Different professional engagements may contain additional or
service-specific legal terms. Those engagement terms should be read
with this website page where relevant.
19
Updates
Changes to These Terms
We may update these Terms & Conditions when the website, services,
technology, legal requirements or professional practices change.
The latest version will be published on this page with the current
“last updated” date.
Changes to website terms do not retrospectively replace a separate
service agreement unless the engagement itself permits that change or
the parties otherwise agree.
20
Contact
Contact Hamro Accountant Canberra
If you have a question about these Terms & Conditions, a website
issue or the terms applying to a professional service, contact us.