Information that you should know before you engage us

Tellery Group Pty Ltd and Michelle Wilson

Find us on the Tax Practitioner Board Register

The Tax Practitioners Board (TPB) recommends all registered tax practitioners provide the following information to current and prospective clients:

• that the TPB maintains a Register of entities including current registered tax and BAS agents;
• the Register can be accessed via the TPB's website ( www.tpb.gov.au ) and a direct link to our tax practitioner's register entry (for tax agent number 75479001) is: https://myprofile.tpb.gov.au/public-register/practitioner/?ran=75479001
• you can search the TPB register in a variety of ways, including by name, address, suburb etc.

If you are unsatisfied with any aspect of our service

As registered tax practitioners, we must advise all current and prospective clients of how the clients can make a complaint about any aspect of our service, including the complaints process of the Tax Practitioner's Board.

Even before we commence to assist you, it is helpful to provide this information about the complaints process in advance.

In the first instance, we would appreciate you having a conversation with us to ensure that we are aware of the basis of your complaint – this information will be used to improve our services in the future.

If you wish to make a complaint about a tax agent service that has been provided by our firm, this can be made in writing to the TPB via its website at the following address: https://myprofile.tpb.gov.au/complaints/

Further information on how to make a complaint to the TPB can be found on its website, including the TPB's complaints process - https://www.tpb.gov.au/complaints

Mutual Rights, Responsibilities and Obligations

While we provide you with a detailed engagement letter at the commencement of our relationship, there are other matters that you should be aware of regarding our role.

Generally, the rights, responsibilities and obligations of a registered tax practitioner include, but are not limited to, providing information about obligations under the Tax Practitioner Code. These obligations include acting lawfully in your best interests, acting honestly and with integrity, having arrangements in place to manage any conflicts of interest, taking reasonable care to ensure the taxation laws are complied with, and providing services in a competent and timely manner.

Your obligations to your registered tax practitioner may include, but are not limited to:

• making all relevant information available in a complete and timely manner
• being truthful with the information provided
• advising of any changes in any matter that is relevant to the tax agent services that are to be provided
• keeping the required records and providing information on a timely basis
• being co-operative with requests and meeting their due dates.

Information about prescribed events

If any of the following events have occurred to Michelle Wilson as the registered tax practitioner in the past 5 years (after 1 July 2022), we must inform you, as these will impact on Michelle's ability to be a fit and proper person to provide tax agent services:

1. tax agent registration was suspended or terminated by the Board
2. become an undischarged bankrupt or the firm went into external administration
3. convicted of a serious taxation offence
4. convicted of an offence involving fraud or dishonesty
5. serving, or sentenced to, a term of imprisonment in Australia for 6 months or more
6. penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme]
7. penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling
8. penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling
9. the Federal Court has issued an order to pay a pecuniary penalty for contravening a civil penalty provision under the Act.

Where disclosure is required, an appropriate level of detail will be made available.

If there is any limitation on the scope of the services that may be provided, this information will also be made available.

If you have any questions regarding any of this information, please don't hesitate to contact Michelle Wilson on michelle@tellerygroup.com