Tax Agent Services Act 2009

Disclosure Statement

We, Lemonade Beach, are a Registered Tax Agent as required by the Tax Agent Services Act 2009 (TASA 2009), and are authorised to provide Accounting Services including  advice, interpretation, interactions with the Australian Taxation Office (ATO), and lodgement of forms related to Tax, GST, BAS, Payroll and Superannuation Guarantee SGC). Under the law, any practitioner providing these services must be a Registered Tax Agent.

As a Registered Tax Agent, we are subject to the Code of Conduct prescribed under TASA 2009, as well as additional regulations and determinations set by the Tax Practitioners Boad (TPB). The TPB regulates Registered Tax Agents to ensure compliance with ethical and professional standards. Additionally, we are required to comply with the ATO’s requirements for using their Online Services and other relevant software.

We advise as follows:

We advise that to the best of our knowledge and based on all information known to us, we

  1. Compliance with TASA 2009:
  • Have not committed a prior material breach of the Tax Agent Services Act 2009 or instruments made under the Act.
  • Are not being investigated by the TPB for any material breach.
  • Are not subject to any sanctions imposed by the TPB.
  • Do not have any condition attached to our registration.
  • Have not been disqualified from providing services.
  • We do not employ or engage individuals who have been disqualified from providing Accounting Services.
  1. Criminal and Tax Offences:
  • Have not been charged or convicted of any offence relating to fraud or dishonesty.
  • Have not been subject to any imposition of a promoter penalty under the tax low; or
  • Have not been charged or convicted of a tax offence.
  1. Supervision and Quality Control:
    • We maintain appropriate processes and systems of supervision and quality control for all work performed on our behalf by staff or third parties.
  2. Transparency:
    • We are not aware of any matter that we have not disclosed to you that would significantly influence your decision to engage or continue to engage our services.

Register of Tax Agents and BAS Agents

The TPB maintains a public register of Tax Agents and BAS Agents.

The register contains registration details of registered, suspended and deregistered tax and BAS agents.

The register is available at https://www.tpb.gov.au/public-register. Our registration number is 25253992.

Guidance on how to use the Register is available at https://www.tpb.gov.au/help-using-tpb-register

Complaints

We value your feedback and hope concerns or issues can be resolved directly with us. Should you have a complaint about the services provided, we encourage you to contact us first to discuss and address any misunderstandings or performance issues.

  • All complaints must be in writing, please contact [email protected] with the subject line ‘complaint – your name’.
    • We will provide you with an 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 within 14 days and will outline our dispute resolution process.
    • Where possible your complaint will be investigated by a party who is not involved in the dispute

If you are unhappy with the outcome of your dispute with us or you wish to make a formal complaint to the TPB you can do that by submitting a complaint directly.

The TPB’s complaints process is explained, and the online form available at https://www.tpb.gov.au/complaints

We also encourage you to review the factsheet ‘Your Obligations to the ATO and your Tax Practitioner’s obligations to you, the TPB and ATO’

This information is required to be provided by TASA2009 Sn 45(2) when an entity is considering engaging or re-engaging a registered tax agent of BAS Agent or upon request.

This information is true and correct at the time of making this statement. Any changes to this information must be updated within 30 days of us becoming aware of any change.

If you have any questions or concerns regarding our disclosure statement please direct them to [email protected] with the subject line ‘TASA Disclosure Concern – your name’