Engagement T&C's

The following sets out the standard terms and conditions of engagement for client services provided by Brodie Long & Grew Pty Ltd, trading as BLG Business Advisers ("we", "us", or "our").

References to "client" or ''you" in these terms and conditions are references to the individual, entity or entities that have engaged us.

1. Scope and Output of the Engagement

At the commencement of each engagement, you will be provided with a letter or other written communication (Engagement Communication) outlining the scope of our engagement, including the nature, extent and limitations of the services we will provide.

The Engagement Communication, together with these Engagement T & Cs, forms the basis of our agreement with you and constitute a cost agreement in respect of the services to be performed.

The scope of our engagement is limited to the services expressly set out in the Engagement Communication. If additional services are requested, we will discuss and agree with you the basis upon which such services may be provided, including any applicable fees. Where additional services are agreed, we will issue a new or updated Engagement Communication setting out the revised terms.

We will perform our services in accordance with the relevant professional and ethical standards issued by the Accounting Professional & Ethical Standards Board Limited (APESB), the Tax Agents Services Act 2009 (Cth) and the applicable taxation laws.

Unless expressly stated in the Engagement Communication, our services do not include audit or review services and, accordingly, no assurance is provided. Our services are not designed to detect fraud or other illegal acts.

Our services are provided solely for the benefit of the client identified in the Engagement Communication and may not be relied upon by any other person. To the maximum extent permitted by law, we accept no liability to any third party in connection with the services.

The Engagement Communication may specify the expected timing of deliverables, including any applicable timeframes or deadlines. Any timeframes are dependent on the timely provision of complete and accurate information by you. We are not responsible for any delay caused by circumstances outside our control, including delays in receiving required information from you or third parties.

2. Who May Instruct Us & Who We May Deal With

You confirm that you, and any other person you nominate in writing from time to time (and whose nomination we acknowledge), are authorised to provide us with instructions and information on behalf of all persons for whom we act, and to receive our advice and documents on their behalf.

If we are engaged by an entity and receive conflicting information or instructions from different individuals, we may refer the matter to the board of directors, partners or proprietors (as applicable), and act only in accordance with their directions.
Where we are engaged to advise two individuals who are partners or in a relationship giving rise to shared interests, we will act for you on the basis that you form a single client group with aligned interests.

We may:

• accept instructions from either of you; and
• disclose to either of you any information or advice provided to us by or in relation to the other.

If you wish to vary these arrangements, you must notify us in writing.

3. Fees

Our fees for the engagement will be set out in the Engagement Communication. Fees are generally charged on an hourly basis, reflecting the time spent by our employees and consultants working on the engagement. Hourly rates vary depending on the experience and qualifications of the personnel involved.

Where relevant, alternative fee arrangements (such as fixed fees or other agreed pricing structures) will be set out in the Engagement Communication.

We will issue tax invoices as work is completed. Where agreed, we may also issue interim invoices as work progresses.

Unless otherwise agreed, payment is due within 14 days of the invoice date. All fees, expenses and disbursements are exclusive of GST unless stated otherwise.

4. Anti-Money Laundering and Counter-Terrorism Financing

We are required to comply with applicable anti‑money laundering and counter‑terrorism financing laws (AML/CTF Framework). Where we provide services that fall within the scope of the AML/CTF regime (including any “designated services”), we may be required to collect, verify and maintain information about you, your beneficial owners and the nature and purpose of the engagement.

This may include collecting and verifying information about:

• your identity and contact details;
• your date of birth and address;
• identification document details;
• your beneficial owners, controllers, directors, officeholders, trustees, partners or other representatives;
• the nature and purpose of the engagement;
• the source of funds or source of wealth relevant to the engagement; and
• other information reasonably required to enable us to comply with AML/CTF Framework.
• verify identity and authority to act;
• identify beneficial ownership and control;
• assess and manage money laundering, terrorism financing and other related risks;
• conduct ongoing monitoring in relation to our engagement with you;
• keep records required by law; and
• make disclosures or reports to regulators, government agencies or law enforcement bodies where required or authorised by law.

We may collect this information directly from you, from persons acting on your behalf, from publicly available sources, and from third party verification, screening or information service providers.

We may use this information to:

• verify identity and authority to act;
• identify beneficial ownership and control;
• assess and manage money laundering, terrorism financing and other related risks;
• conduct ongoing monitoring in relation to our engagement with you;
• keep records required by law; and
• make disclosures or reports to regulators, government agencies or law enforcement bodies where required or authorised by law.

You agree to:

• promptly provide all information and documentation we reasonably request and ensure that such information is accurate, complete and up to date; and
• notify us promptly of any changes to information previously provided.

We may incur costs and expenses in complying with our obligations under the AML/CTF Framework. You agree to pay or reimburse us for any reasonable costs and expenses incurred in complying with our obligations under the AML/CTF Framework.

We may suspend or cease providing services to you, or decline to act on a matter, if:

• you fail to provide requested information within a reasonable timeframe;
• we are unable to verify information you have provided;
• we consider that information you have provided is inaccurate, incomplete, misleading or raises concerns; or
• we are otherwise unable to comply with our obligations under the AML/CTF Framework.
• you will remain liable for all fees, charges, expenses and disbursements incurred up to that time; and
• we are not responsible for any loss or damage arising from our decision to suspend or cease services.

If we suspend or cease services:

We may be required to monitor our relationship with you on an ongoing basis, including reviewing transactions, instructions and information provided by you to ensure compliance with the AML/CTF Framework.

Any information provided by you under this clause will be handled in accordance with applicable privacy laws, including the Privacy Act 1988 (Cth). We are required to retain certain records under the AML/CTF Framework for the period prescribed by law.

You acknowledge that we may be required to report certain matters to relevant regulatory authorities under the AML/CTF Framework. To the extent permitted by law, we may be prohibited from notifying you of any such report or related matter.

5. Responsibilities & Obligations

In accepting the terms of the engagement, you agree to provide us with complete, clear, accurate and timely instructions.

You agree to provide all information and documents requested by us, or otherwise necessary for us to undertake and complete the work, in a timely manner. You acknowledge that you will be responsible for the completeness, accuracy and clarity of the information supplied to us. We will rely on such information without independently verifying its accuracy (unless otherwise agreed in writing).

You agree to promptly inform us of any changes to relevant information previously supplied to us.

Any failure to provide information on a timely basis may result in delays to our work and we shall not be responsible for any such delays or resulting consequences.

Please refer to the link below for general information regarding the rights, responsibilities and obligations of tax practitioners and clients: Tax Practitioners Board Factsheet – Information for Clients

The Engagement Communication may set out specific information and documentation required to perform the services, including any relevant formats, timing requirements or deadlines.

6. Advice Reliance

We will endeavour to record all advice on significant matters in writing. Advice provided verbally is not intended to be relied upon unless subsequently confirmed in writing. If we provide verbal advice (for example during a meeting or telephone conversation) that you wish to rely on, you must ask us to confirm the advice in writing. 

Our advice may only be relied upon for the purpose for which it was provided and may not be used or relied upon for any other purpose without our prior written consent.

7. State and Territory Taxes and Duties

We do not provide legal advice and do not advise on the interpretation or application of State or Territory revenue laws, revenue rulings, cases, contracts, trust deeds, leases, transaction documents or other legal documents.

Where we assist with payroll tax, land tax or other State or Territory tax or duty calculations, our role is limited to accounting, bookkeeping, administrative and mechanical calculation support. This may include compiling information, reviewing source data, checking arithmetic, preparing schedules, applying rates or thresholds identified by you or your legal or specialist State tax adviser, and assisting with lodgement or payment processes.

Our review of any payroll tax, land tax or other State or Territory tax calculation is not a legal review and does not involve us determining whether you are liable, exempt, grouped, entitled to a concession, correctly classified, or otherwise compliant with applicable State or Territory revenue laws. You remain responsible for obtaining legal or specialist State tax advice on those matters before relying on any calculation, schedule, lodgement or other work product prepared or reviewed by us.

We rely on information, instructions and assumptions supplied by you or your advisers and do not independently verify that information unless expressly agreed in writing.

8. Investment and Financial Advisory Advice

We will not provide you with investment or financial advice regulated under the Corporations Act 2001 (Cth).

9. Professional Obligations

We will comply with the professional and ethical standards of the APESB, including APES 110 Code of Ethics for Professional Accountants (including Independence Standards), available at apesb.org.au.

These standards include requirements relating to non-compliance with laws and regulations (NOCLAR). Where we become aware of any actual or suspected non‑compliance, we are required to assess the matter and determine the appropriate course of action.

In certain circumstances, including where the non‑compliance may result in substantial harm (for example, serious adverse consequences to investors, creditors, employees, auditors or the public), we may be required to disclose the matter to an appropriate authority.

10. Conflicts of Interest

We will inform you if we become aware of any actual or potential conflict of interest in our relationship with you, including between any of the persons covered by this engagement, or between you and another client.

Where a conflict is identified, we will assess whether it can be appropriately managed in a way that protects your interests and complies with our professional obligations. If the conflict cannot be effectively managed, we may be required to cease acting for some or all of the affected parties. We will notify you as soon as practicable if this occurs.

We may act for other clients whose interests are not the same as or are adverse to yours, provided that we comply with all applicable conflict of interest and confidentiality obligations.

11. Confidentiality and Data Protection

Personal information collected by us in the course of our dealings with clients will be handled in accordance with these terms, the Engagement Communication, and our Privacy Policy, available at our Privacy Policy.

The purpose of collecting personal information is to enable us to provide the engagement services and for related purposes, including staff training and development, maintaining client records, internal analysis and management reporting, preparation of statutory returns, compliance with legal and regulatory obligations.

We will use and disclose personal information in accordance with our Privacy Policy.

Information provided to us will be kept confidential and access will be restricted to our personnel (including employees and contractors) to the extent required to perform the engagement services.

Our files may be subject to review as part of the quality control review program of Chartered Accountants Australia and New Zealand, which monitors members’ compliance with professional standards. Our files may also be subject to review by other regulatory bodies including, but not limited to, the Australian Taxation Office and the Australian Securities and Investments Commission.

By accepting this engagement, you acknowledge that, if requested, files relating to the engagement may be made available to such bodies. Where appropriate, we will notify you if this occurs.

We may be required or permitted to disclose confidential information in accordance with applicable law, regulatory bodies, obligations to our insurers, or relevant professional standards, including APES 110 Code of Ethics for Professional Accountants.

We may retain records relating to the engagement for the period required by law or professional standards, after which they may be securely destroyed.

Where you provide personal information regarding a third party (including directors and employees), the client confirms that they have complied with their obligations under the Privacy Act 1988 (Cth) (or, where applicable, as if they were so bound), including that the information was lawfully collected, that the client is entitled to disclose the information to us, and that we may use and disclose the information in the manner described above.

12. Involvement of third parties

We may engage third‑party service providers to assist in delivering aspects of our services.

We utilise the services of Seamless SMSF Pty Ltd to support the Self-Managed Superannuation Fund audit requirements. We provide Seamless SMSF Pty Ltd with access to client information to the extent reasonably required for them to perform these services. This does not involve the transfer of information overseas and is handled in accordance with our Privacy Policy.

We also utilise the services of SUMO Aus Pty Ltd to assist with data processing and bookkeeping for some clients. SUMO Aus Pty Ltd may access client information to the extent necessary to perform these services. In performing these services, client information may be accessed from overseas locations (including the Philippines), in accordance with our Privacy Policy.

We are satisfied the third parties meet all Australian Privacy Law obligations as set out under the Privacy Act 1988 (Cth) and the Australian Privacy Principles. Unless otherwise agreed, we remain responsible for the overall delivery of the services under the Engagement Communication.

13. Use of Artificial Intelligence

We may use artificial intelligence (AI) tools to assist in the delivery of our services, including for research, analysis, drafting and administrative support. Any use of AI is subject to appropriate human oversight and professional judgement. We remain responsible for all services provided and for all professional opinions, advice and conclusions.

Our use of AI is consistent with our professional and ethical obligations, including APES 110 Code of Ethics for Professional Accountants, including the principle‑based provisions relating to technology that took effect on 1 January 2025. We uphold the fundamental principles of integrity, professional competence and due care, and confidentiality in all our work, including where AI tools are used.

We take reasonable steps to ensure that the use of AI does not compromise the confidentiality or security of your information, in accordance with our Privacy Policy and our obligations under the Privacy Act 1988 (Cth).

AI‑generated outputs are not relied upon in isolation and do not replace tailored professional advice.

14. Ownership of Documents

All original documents provided to us by you in connection with the engagement remain your property. You agree that we may make and retain copies of those documents as reasonably required to perform the engagement services and for our record keeping purposes.

We retain ownership of, and all intellectual property rights (including copyright) in, all documents, working papers and other materials prepared by us in the course of providing the services, except to the extent otherwise required by law.

To the extent permitted by law and applicable professional standards, we reserve the right to exercise a lien over any documents and records in our possession relating to the engagement until all outstanding fees, expenses and disbursements have been paid in full.

In the event of a dispute regarding the exercise of a lien, we will take reasonable steps to resolve the matter with you. Where appropriate, we may provide copies of documents (at your cost) or release documents necessary to meet statutory obligations, subject to our professional obligations and legal rights.

15. Limitation of Liability

We will perform the services with due care and skill.

To the extent permitted by law, our liability to you is limited to losses, damages, costs and expenses to the extent that they are directly caused by our negligence or wilful default.

Our liability may also be limited by a scheme approved under Professional Standards legislation. Further information is available from the Professional Standards Councils’ website at https://www.psc.gov.au/

You agree not to bring any claim against any of our directors, officers or employees in their personal capacity in connection with the services.

To the maximum extent permitted by law, we are not liable for:

• any indirect, special or consequential losses or damages (including loss of profit, revenue, business or opportunity); or
• any loss or liability arising from the acts or omissions of any third parties, circumstances outside our reasonable control, or your breach of these terms.

16. Limitation of Third Party Liability

Our advice, reports and other deliverables are provided solely for your use and benefit. They must not be relied upon by any other person without our prior written consent.

To the maximum extent permitted by law, we accept no responsibility or liability to any third party in connection with our services, unless we have expressly agreed in writing (including in the Engagement Communication) that a specified third party may rely on our work.

17. Communication

You must notify us promptly of any changes to your contact details. We may rely on the most recent contact details you have provided when sending communications.

Unless you instruct us otherwise, we may communicate with you and, where appropriate, with third parties by email or other electronic means. Communications carry inherent risks, including non‑delivery, delay, misdirection or interception by third parties, whether electronic, postal or otherwise.

To the maximum extent permitted by law, we are not responsible for any loss or damage arising from matters beyond our reasonable control in connection with communications, including those risks outlined above.

18. Applicable Law

This engagement is governed by the laws of New South Wales. The parties submit to the exclusive jurisdiction of the courts of New South Wales.

19. Interpretation

If any provision of the Engagement Communication or these terms and conditions is held to be invalid, illegal or unenforceable, that provision will be severed to the extent necessary and the remaining provisions will continue in full force and effect.

In the event of any inconsistency between the Engagement Communication and these terms and conditions, the Engagement Communication will prevail to the extent of the inconsistency.

20. Complaints and Disputes

We have a complaints process in place and will use reasonable endeavours to resolve any complaint or dispute in a timely and fair manner.

If you have any concerns regarding our services or fees, you should first contact the director identified in the Engagement Communication. We may require that complaints are provided in writing to enable us to properly investigate the issues raised.

Either party may request that a complaint or dispute be referred to an external dispute resolution or mediation process. The parties agree to use reasonable endeavours to resolve the matter through such a process before commencing legal proceedings.

Nothing in this clause prevents either party from taking legal action at any time to protect or enforce their rights.

If your complaint relates to a tax agent service and you are not satisfied with our response, you may lodge a complaint with the Tax Practitioners Board in accordance with its published complaints process.

21. Register of Tax Agents and BAS Agents

The Tax Practitioners Board maintains a public register of registered, suspended and deregistered tax and BAS agents, which can be accessed via its website here.

For further information that may be relevant to your decision to engage, or to continue to engage, us to provide tax agent services, please refer to our website.

22. Variation of Terms

We may amend these terms and conditions from time to time. Where this occurs, we will notify you of any material changes. Unless otherwise agreed, the updated terms will apply to all services provided after the date of notification.

Your continued engagement with us after such notification will constitute your acceptance of the revised terms.

23. Acceptance of Terms

You acknowledge that you have read and understood the terms of this engagement. By signing and returning the Engagement Communication, or by confirming your acceptance via email, you agree to be bound by these terms and conditions.