- Terms and Conditions -

 

iqCron Accounting

_{ABN:  55 851 958 213}

_{Mar 2022}

 

Hereinafter, unless the contrary is provided:

• headings are for convenience only and do not affect the meaning;

• 'you' means 'user/s' or 'client/s' or 'potential client/s - where applicable';

• 'your' means 'user's' or 'client's' or 'potential client's - where applicable';

• 'we' means iqCron Accounting (and other related third parties - only where applicable and/or mentioned);

• 'us' means iqCron Accounting (and other related third parties - only where applicable and/or mentioned);

• ‘our’ means iqCron Accounting’s (and other related third parties' - only where applicable and/or mentioned;

• ‘ours’ mean iqCron Accounting’s (and other related third parties' - only where applicable and/or mentioned). 

• 'user/s' mean/s anyone who is/are using our website or services or any communication method to communicate with us.

 

Please read our terms and conditions on this page, one or more of which may be applicable under reasonable ground/s to their fullest extent for being a reader and/or user of our website iqcron.com.au or any related materials of iqCron Accounting; and/or engaging with us by your expression or implication through submitting any of our paper or online form/s (i.e TSEC form), booking in an appointment and/or engaging with us by your expression or implication over-the-phone, through SMS, third party communication platforms or in person. Please note that any of our third-party communication platforms (if any) and/or digital service providers (DSP) (if any) may have their own rules and regulations to comply with to do business in Australia and they may have their own privacy policies, terms and conditions which are clearly separate from ours; and which may apply under reasonable ground as far as your business interest or personal information is concerned. You may find more information about our third-party service providers (if any) who we may work with in order to complete your service request/s in our Privacy Policy page. One should read our Privacy Policy in conjunction with our Terms and Conditions since they may be inter-related under reasonable grounds where applicable.

Key points:

• At this stage since iqCron Accounting is a home-based boutique accounting and tax consultancy firm and run by the main principal/sole-owner only, you shall be attended on first-come-first-serve basis and in accordance with the associated priority in your tax matters with the ATO and/or related agencies.

• In order to adhere to our business online security protocol we do not respond to your general email queries if you are not already one of our existing clients. You must fill in and submit our TSEC form so that we can verify your identity to establish an on-going secure email communication. You may call us first if you have any general queries or read our website for more information.

• Even if we acted on your behalf as a registered tax agent to the ATO or other related agencies, you would still be the first point of contact by the ATO or other related agencies by default. This means, in most cases when a return is due or for any other notifications, the ATO will directly communicate with you first. Although we may notify you if anything comes to our sight, it is still your responsibility to plan ahead, notify and engage us promptly so that we can serve/advice you accordingly to adhere to your tax obligation. We highly recommend you notify us as soon as you hear or receive any notification from the ATO or other related agencies.

• iqCron Accounting does not have any on-going lock-in contract with you unless otherwise agreed with you by expression or implication at a later stage. You may exit us any time after settling our due professional fees (if any applies). None of the forms in our website represents an on-going lock-in contract for service unless otherwise advised or agreed between us.

• We do not offer "Fee from Refund" option at this stage. All our fees must be paid upfront unless otherwise agreed to be paid in instalments.

• We are available by appointment only. It is expected that you register with us first by submitting our TSEC form and then make an appointment for a consultation. We are unable to facilitate walk-in appointments at this stage. We operate from our home-garage-office and maximum seating capacity is for four persons per appointment. 

• You do not need to provide us with your Tax File Number (TFN) and/or Date of Birth (DOB) (if any asked) in the TSEC form, you may supply this information to us later at least 24 hours before the appointment phase in your preferred and safest way of communicating with us. However, not providing your TFN and DOB may delay your onboarding process significantly. 

• We do over-the-phone appointment and may prepare or complete your tax returns or other service requests by consulting with you entirely over the phone and/or online. By calling, texting or physically visiting us and providing your TFN, ABN, ACN and/or DOB, you agree to our terms and conditions and privacy policy where applicable even if you had not filled in and submitted our taxation service engagement consent (TSEC) form online. This is because our terms and conditions and privacy policy are publicly available in our website www.iqcron.com.au. Therefore, you are deemed to have been aware of and agreed to our terms and conditions and privacy policy before engaging with us by your expression or implication through any means of communicating with us.

• All casual over-the-phone queries should be limited to 5 minutes maximum unless a specific service is requested by TSEC form to allow minimum 15 minutes fee-free phase during off-peak tax-time (i.e., December to February ) as discussed below in more details.

• Short notice appointment cancellation less than 2 hours before the scheduled appointment time would be subject to a cancellation fee of $44 during peak tax-time (March to November) or $22 during off-peak tax time.

• Our main service for sale is 'General Consultation' that is including (but not limited to) taxation and accounting related discussion which is most often a one-off transaction, and we offer this service to our valued clients throughout the year. This does not necessarily include preparing and/or lodging your tax return or producing a financial statement or report every time for you when you consult with us. Most often this general consultation service is provided over-the-phone as initiated or raised by your query and/or by us as per your due obligation and compliance requirement to the relevant government agencies and other organisations.

• Exit fee of $44.00 to $88.00 plus any additional time or service fees including GST apply when you decide not to go ahead with the tax return lodgement after 15 minutes of consultation during peak-tax-time (March to November). Full fees apply when your tax return or service request is already fully prepared/completed and/or ready to be lodged by us. As we are running a business, any time spent by us for you is a loss-time-earning unless that time is honoured by you by duly paying our applicable fees. It is generally expected of you that you understand that we as boutique accountants always have back-log tasks and/or overdue tasks to be completed for other clients apart from maintaining our own work-life balance. If you are confident about your knowledge and skill in taxation and accounting, please use the free myGov service or the ATO website to prepare and lodge your tax return yourself. Where applicable we may report any anti-social, misconduct or tax-evasive objectionable behaviour or action to the ATO or relevant law enforcing agencies.

• Our minimum consultation fee is $44.00 including GST charged for the first 30 minutes minimum (for over-the-phone consultation only) and thereafter $8.80 per 6 minutes block or part thereof (including GST) after first 30 minutes unless otherwise agreed or applicable for a specific task or service request/query. This is indicative rate only and subject to change at any time due to varying factors relative to client specific individual circumstances, requested queries and/or our business policies. 

• Our premises is secured with 24/7 CCTV audio and video surveillance system and by being in contact with us you agree to be recorded during the appointment time within our premises.

• We keep your information in our client database or tax agent portal as long as you stay with us as our client, or we are permitted to do so by law or by your permission as per our terms and conditions and privacy policy you are agreed to.

General Scam Alert and Recommendations:

Never share your ANY personally identifiable details over the phone with anyone unknown (even if they claim to be someone) or click on any text-link from a random number promising you a tax refund, Centrelink benefits, or the likes.

We will never call you first unless you approached us first by your conduct or communication - implied or expressed; or unless you are our existing or former client. We will never text or SMS you first to click on any link to provide your personal details except for this link: https://iqcron.com.au/TSEC which is a TLS 1.3 encrypted form available only through our website iqcron.com.au under heading "Start Service Request" on our 'Taxation Service' home page or if we have directly sent you this link after an in-person or over-the-phone consultation. Please avoid using any other plug-ins to fill out our TSEC form or any other forms of our website online. We don't have any dedicated third-party plug-ins for these forms, and we do not recommend you filling out these forms over any third-party plug-ins. Once you are registered with us as our client, we may send you other form links in the process of serving your request/s, however; we will always endeavour to make you aware of what next to expect from us. If you are in doubt on this matter, please don’t hesitate to inform us first before sending away your information through online communication to anyone.

If you choose to be our client or user of our website or if you are/were our client; please verify and consult with us first before giving away any of your tax related personal information over the phone or Internet or in person to anyone else, when in doubts.

If you ever receive any call impersonating or claiming to be us (iqCron Accounting) or the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) or Federal Police or any other government agencies from an Unknown Number, Private Number, No-caller ID or a different number; and no matter how authentic they may sound to you over the phone, you may advise the caller that you cannot provide personal details over the phone and you need to verify them independently or consult with your reliable sources first before giving them any details. We or the ATO or the other government agencies will respect your decision to stay confidential and security-concerned about disclosing your information over the phone and may provide you with a reference number to contact us back through our publicly available contact/helpline options from your end, so that you know you are contacting the right person or the entity, not anyone else. For example, you may contact the ATO back by visiting the ATO's publicly available 'contact us' page. On the other hand, iqCron Accounting is only available through 0422 270 122 and admin@iqcron.com.au for your verification purposes. Please note we may not respond to an email from an unknown sender or without receiving the TSEC from first or without our existing client's referral reference. You may call us directly and go from there to verify the caller if applicable. Please also note that iqCron Accounting is NOT the ATO or the ASIC; and we do not directly or indirectly represent the ATO or the ASIC or any other government agencies unless within our capacity of a registered tax agent or registered ASIC agent practices.

Never ever expose or give away your MyGov or MyGovID username, details and/or passwords to anyone else - not even to your tax agent or accountant or best friend or spouse. There is no legitimate reason why anyone else would ask for or need or keep these details from you without your valid authority and/or consent. MyGov or MyGovID details are strictly your personal and confidential information. Serious crimes and fraudulent activities may take place by using this information. Please always use a 2FA verification method that is only linked to you to log-in to these accounts or; in fact, for any other accounts that you use including your email or social media accounts as the access to your casual email or social media accounts can be a gateway to get hold of your other information or sensitive details that may lead to your personal information for hackers or scammers.

Currently the free and reliable 2FA verification method may be an Authenticator App (i.e Google Authenticator App and etc) since the SMS code or text messaging codes to your mobile number as a 2FA verification may get botted by hackers or a cyber-attacker may bot-call for 2FA codes in rare occasions. So if there is an option to use the Authenticator App for 2FA verification, use this option instead. However, even this approach or any other security approach may get compromised if your devices (mobile, pc, laptops, etc) are stolen, cloned or openly available for anyone to access. Therefore, responsibility of keeping your information secure and protected mainly depends on you and how you are leaving your footprints behind your every single activity.

These are general security tips only and are concurrent to the date on which this privacy policy is written and; one should independently verify their interpretation and the information’s applicability to their particular circumstances. No responsibility or liability or loss (if any) from using these General Scam Alert and Recommendations will be accepted by iqCron Accounting. 

Disclaimer:

The content/s in our website iqcron.com.au may be protected by copyright and/or legal privilege. Any unauthorised use, reproduction, disclosure or distribution of the information and contents contained in our website is prohibited. Opinions expressed (if any) on this website do not necessarily represent those of the iqCron Accounting's. No responsibility or liability or loss (if any) is accepted by iqCron Accounting for the accuracy of any statement, opinion or advice (if any) contained in any of supplied information on this website. No reader should act on the information contained in this site without appropriate professional advice and assessment that address your all-relevant circumstances. 

Tax File Number (TFN):

As a tax agent registered under the Tax Agent Services Act 2009, iqCron Accounting is authorised by the Taxation Administration Act 1953 to ask for tax file numbers. You are not required by law to provide us with any TFN we have requested. However, quoting TFNs reduces the risk of administrative errors that could delay the processing of your service request/s. Without your TFN, we may not be able to start or complete your service request/s. If you do not wish to provide your TFN in our TSEC form, please write 'To be provided' or 'Provided' in the TFN field and provide it to us in your preferred way.

Taxation Service Engagement Consent (TSEC) form or any form in our website and/or contacting us through any means of communication: 

The contents of this/these form/s are confidential and may be protected by copyright and/or legal privilege. If you are not the intended client/recipient(s) you are hereby notified that any unauthorised use, reproduction, disclosure or distribution of the information contained in this form is prohibited. 

In layman's term, these forms are not intended to trap you to secure a mere service fee for us. Instead, these are intended to obtain your consent that would allow us to access and collect your information based on our terms and conditions and privacy policy. Whether implied or expressed, a consent is a mandatory first step for any registered tax agent to receive from you before they can engage themselves accessing your information and act on your behalf to the ATO or to other applicable agencies. After you have submitted this form, we will collect the missing information or any information you have opted-out to provide us with, in our next interview or appointment phase. Where applicable, this consent from you through the TSEC form or other means of communication will allow us to give you an estimated quote (if requested by you), prioritise and fast-track your appointment and/or start preparing your tax-return/s by accessing and matching your correct information from the Australian Taxation Office (ATO) and other relevant sources. 

Declaration, Consent & Authorisation from a user of the TSEC form, booking calendar 'Calendly', any form in our website and/or contacting us through any means of communication for any queries:

By submitting this TSEC form and/or any other forms in our website and/or booking in an appointment with us using 'Calendly' calendar and/or contacting us through any means of communication for any queries, you declare and agree that:

• the information provided to us is your own information and you are the same individual/entity/legal representative who has filled in this form and/or provided us with the information; and

• the information has-been/will-be provided in this/these form/s or through any conduct or communication by you is/will-be true and correct;

• you authorise your registered tax agent and/or ASIC agent - where applicable, Irfanul Quader Chowdhury also known as 'Ron' trading as 'iqCron Accounting' to act on your behalf, access and match your information from/with your ATO profile or other available sources for the applicable financial year/s; and

• where applicable prepare, calculate and lodge your tax-return/s, relevant activity statements and update your invalid ATO profile information (if any) with your current/valid information for the applicable financial year/s.

• Although all forms in our website are secured with SSL certificate and TLS 1.3 encryption, you agree to our Privacy Policy and Terms and Conditions where applicable; and agree to supply your personal information through your chosen means of communication to us and/or in this TSEC form or in any other forms including Calendly scheduling calendar in our website being fully aware of the uncertainty of the online security threat/s and/or human-errors from any end and their related material or immaterial loss/es in consequence and you also release iqCron Accounting from such loss/es (if any).

• You also agree to other third party’s – if any applicable - (i.e. Calendly's and Mailchimp's) cookie policy, privacy policy and terms and conditions which are separate from those of ours.

• We will maintain the privacy of all your tax documentation as per the our agreed privacy policy between you and us unless required to disclose information by law.

• Where applicable, to prepare your tax return before the lodgement deadline, we should receive your TSEC form and/or other relevant information and tax documentation 30 days prior to the lodgement deadline. If we do not receive your documentation or required information by this date, we may file an extension on your behalf to the ATO upon your request to us, and your return will be lodged after the tax lodgement deadline if the extention is approved by the ATO or other related agencies. Note that an extension of your tax return only extends the time to file your return. Any taxes due must still be paid by the deadline to the ATO.

• Where applicable, during your tax return preparation, while we record or view the copies of the documentation you submit to us, it is still your responsibility to provide any documentation requested by the ATO in the event of an audit or review. If you require our assistance again with such a review or an audit; or if an amendment is necessary, extra fees will apply for the these additional services.

• Where applicable, in preparing your tax return, we will use our professional judgment to make recommendations. If the ATO questions an entry we created based on our professional judgment, we will argue for the appropriateness of the entry. However, you are ultimately responsible for the information on your tax return. You should carefully review your return before signing it.

• If you require additional services such as bookkeeping, tax planning or additional consultation, those are outside the scope of a particular year's tax return preparation. As such, any additional services will incur additional fees.

• Fees for our tax return preparation services will be billed at our standard rates explained in this terms and conditions page. Where applicable the invoice will be itemised. If you would like an estimate of the price for your return, please contact us before submitting the TSEC form and/or your documentation. However, please note, during peak tax time, we may be unable to give you an estimate of our fees since some tasks or tax return may require additional time due to unforeseen complexities, and you will be billed accordingly per line items, tasks, consultation or time spent.

• All our fees are payable upfront and we do not offer any 'Fees-from-refund" options.

• Any unpaid invoices will incur a 5% monthly fee starting 45 days after the invoice is issued. 

This is not your final declaration or consent for your tax return lodgement. A final tax return summary will be sent to you for you to review, agree with the estimated outcome/s of your tax return/s and sign electronically; and pay our applicable service fees before the tax agent can lodge it to the ATO. This declaration and consent from you above is free of charge until and unless a 'true meeting of mind' to form a transaction for service or contract for service between both parties - you and us - can be reasonably established based on both parties' first approach, continuity in communication and dealings. For your information, following situations (but not limited to) may indicate that a 'true meeting of mind' is/has been present between both parties - you and us, in situations when you decide not to go ahead with us after an implied or expressed contract for service (one-off or on-going) is deemed to be present or on-going:

After you contact us first; and/or, after we contact you (if you are our existing client):

• the initial consultation or your enquiry/question over the phone has required us more than 15 minutes to complete, answer or solve; or

• after gaining access to your ATO profile for the first-time there is a continuity (more than one call/text/email between us) or pattern of communication to work towards a specific query/result for you (i.e. the patterns may look like as below, however; during peak-tax-time (March to November) this pattern below may be very difficult to facilitate under our honest capacity:

1. Fee-free phase -$0/2.5 minute (not applicable for an in-person consultation): We have received your TSEC form or TFN and DOB through your chosen means of communication with us,

2. Fee-free phase - $0/2.5 minutes (not applicable for an in-person consultation): We have gained access to your ATO profile by using your provided information,

3. Fee-free phase - $0/10 minutes (not applicable for an in-person consultation): We have given you the estimated fee quote (if applicable) or we have consulted less than 10 minutes at this stage over the phone,

4. Fee-applicable phase - $44/over 15 minutes minimum capped for every 30 minutes: At this stage, we have consulted or spent time over 10 minutes or you have shown your intent of acceptance of our estimated or advertised fees or our implied or expressed offer for services to you or we have added you as our client in a tax form or we have informed you of a rough expected tax return outcome which took us more than 10 minutes or we have consulted for more than 10 minutes to answer your query or we have updated any information in your ATO profile upon your permission/request; or after 10 minutes both parties have exchanged more than one SMS/text/call/email); or,

• we have started filling in your tax return form and/or preparing your tax return after you have shown us your intent - implied or expressed - to engage with us; or,

• we have started servicing you after notifying you - by implication or expression - an estimated quote about your requested service; or,

• we have notified you - by implication or expression - of the commencement of our services to you; or,

• you have notified us - by implication or expression - to commence services to you; or,

• we have provided you with a rough estimate of your tax-return outcome; or,

• you have visited us in person for a consultation; or,

• under common-law it can be established that a 'true meeting of mind' has been present under reasonable grounds; or,

• once you have agreed with our advertised or your requested service fee quote from us or if you had already agreed with an advertised or estimated service fee quote before with us through any conduct or communication and we have commenced preparing your tax return or servicing your applicable service request/s  over a long time period with intervals due to the lack of required information's availability from any end, and in such situation you have decided to leave us without completing your requested service request or if you cannot be contacted by us after our reasonable times of attempts to contact you, a final service fee invoice - may get re-adjusted based on any initial, interim, final or extra work done or time spent to find or upon findings of further information related to your tax matters and service requests - will be invoiced to you and under that implied or expressed acceptance this/these form/s in our website or any other means of communication between us will be effective and binding between both parties to their full extents possible. All our invoices are itemised as per the service/s provided and/or hours worked or tracked under reasonable grounds relative to our similar service industry. You may refer below for more information about our hourly fee rates under section 'Professional Fees and Payments or Our Service Fees'.

• Notwithstanding, when you have already booked in an appointment, a short notice appointment cancellation less than 2 hours before the scheduled appointment time would be subject to a cancellation fee of $44 during peak tax-time (March to November) or $22 during off-peak tax time. 

All our online forms maintain Transport Layer Security (TLS) 1.3 encryption and Secure Sockets Layer (SSL) security certificate through our website, since maintaining the confidentiality and security of your information is one of our higher priorities. All our business-related online profiles and accounts including our email accounts are protected with 2FA or MFA authenticators and can only be accessed by the authorised and professional individual.

For extra precautions you may follow the general tips or steps below before filling out our online forms or browsing on the Internet:

• Make sure your device is up to date with required update from your original device manufacturer. Do not use a cloned, jailbroken or compromised device to transmit your personal information over the internet.

• Fill in a form by opening a new tab/window of a widely reliable Internet browser (like Google Chrome, Safari & Microsoft Edge) and then directly visiting our website - www.iqcron.com.au, or our direct TSEC form link - www.iqcron.com.au/TSEC, and NOT via/over/through another plug-in such as social media application, other third-party unreliable Internet browsers or by clicking on any unreliable Internet search engine or local guide link/s on the Internet.

• Double-check the URL has a secure padlock-sign before the URL name. Our valid and secured URL for our TSEC form, for example, should look like iqcron.com.au/TSEC or https://iqcron.com.au/TSEC upon clicking inside the address bar after the secure padlock-sign. Please note Google Chrome browser has recently changed this padlock sign to a 'tune' sign, however you may still see the padlock sign indicating 'connection is secure' upon clicking on the tune-sign.

• Avoid filling out a form in the 'View Simplified Page' in your mobile or tablet if the form that belongs to the website doesn’t allow mobile or tablet interface. Always use the default 'Desktop View' which is available in your mobile, tablet or computer's Internet browser. This 'Desktop View' feature is usually automatic, and you don’t need to do anything manually.

• Try to avoid unprotected or public Wi-Fi Internet connection while filling out any form.

• It is always safe to have a good Internet security software for your Internet browser. 

• Close the browser after you submit the form. If you still feel insecure about filling out our online forms, please call/text/email us by briefly saying/writing your income and expenses details.

• It is a good idea to have more than one email address for yourself so that you can use one for your important and official activities and the other one/s for your unimportant tasks (i.e. social media activities). No matter how many emails you have, it is a MUST for nowadays to set up a 2FA authenticator for logging into each of your emails or other online accounts that you maintain since any compromised online account of yours may act as an easy pathway to your other important personal accounts and information for hackers or fraudsters.

• Same way, you may use two or more different internet browsers to separate your important and unimportant online work-matrix if you browse Internet staying logged-in to your internet browsers for encryption purposes.

Although our website is secured with SSL certificate and TLS 1.3 encryptions like it is for similar professional standards and business structure and; we use and store your personal information in secured system-software, it is assumed and/or expected that you have used your own judgement in order to confirm the reliability of our security measures based on your acceptance on the information provided in our Privacy Policy and Terms and Conditions pages for using our website and its contents, our services and/or engaging with us.

Nevertheless, as you may be aware under generally accepted knowledge that no method of transmission or electronic storage solutions over the Internet is 100% secure; therefore, we cannot guarantee the absolute security of our online presence in our honest capacity. Therefore, by using our website, product and services you relieve us of any material or immaterial loss caused from any unwanted online fraudulent activities or data breach which may also cause from human error from our or your end.

It is always advisable for both parties to keep a proof of any service engagement consent to safeguard both parties' applicable interests in case any dispute arises. You may keep a copy of this TSEC form or other evidence of communication for your record by requesting us for a copy of such engagement that took place between us. As mentioned earlier, one of the main purposes of each form in our website is our first step to collect your valid consent before we can access your information from the ATO and act on your behalf as your tax agent to serve you better with confidence since we cannot lawfully access your information from the ATO without your valid consent – implied or expressed. The purpose of this form is also to provide you with an estimated quote (if applicable) by assessing your correct information before we can start servicing you since we endeavour not to surprise you with an unexpected fee amount in the middle or at the end of preparing your tax-return or we do not expect you to leave us without settling our due fees for the work performed and time spent. After all, we are running a business and the main service that we sell is 'consultation' - over-the-phone or in-person/face-to-face - on your accounting, bookkeeping and taxation matters.

The easier it is for us to access all of your relevant information with evidence/receipts, the more timesaving it is for us to prepare your tax-returns with confidence and consequently your prompt co-operation in this matter may save you from those extra service charges (if any). 

After you submit this TSEC form we will contact you to identify you in more details so that we can access your information from the ATO and other relevant applicable sources. Please note, further ID verification may be performed to avoid any fraudulent activities. An in-person appointment may be required, or we may ask you to show your valid photo ID to us over a video call to confirm that you are the actual individual for your tax return. Although it is not advisable, if you send your any personal or sensitive information intentionally, unintentionally, on our request or by mistake through other means like SMS, TEXT, EMAIL or any other online chatting platforms at any time to us, you hereby agree to supply those information to us through those means being fully aware of the uncertainty of any associated security threats that those means of communication pose and; you release us of any material or immaterial loss/es caused from those uncertain and unwanted actions including human errors from your or our end.

Disclosure of 'No Liability or No Indemnity' in the event of an unforeseen or unexpected online security breach:

Although each of  our online forms is secure, encrypted and all our email accounts and web-hosting accounts are secured with 2FA authenticator and TLS encryption where applicable and we redact any documents that contains personal or sensitive information while communicating online, iqCron Accounting  cannot guarantee any unforeseen online security breach by any fraudulent online activities and will not be liable for any of your data breach or any loss or subsequent loss caused by filling out this/these form/s in our website from any end through any online browser, platform or device. Although our website is secured with SSL certificate and TLS 1.3 encryptions like it is for similar professional standards and business structure and; we use and store your personal information in a secured system-software, it is assumed and/or expected that you do your own or independent security checks in order to confirm the reliability of our online security in any of our online platforms, websites or advertisement/s before providing your information by expression or implication to us.

iqCron Accounting makes no warranty that this/these material/s or any other materials you have/will received/receive from us or from our website or from any other means of online communication including email, SMS, third party communication platforms (if any) with us is/are free from computer virus or other defects. iqCron Accounting is not or will not be responsible for any loss/damage arising from use of this/these material/s in our website iqcron.com.au or any other means of online communication with us. iqCron Accounting’s entire liability will be limited to resupplying the material - if any - only.

Booking through Calendly calendar:

By booking or scheduling a time for an appointment with iqCron Accounting, you agree to our TSEC form's declaration; our Privacy Policy and Terms and Conditions where applicable to their fullest extent possible. Calendly's cookie policy and their privacy policy or terms and conditions (which are separate from ours) applies. 

Professional Fees and Payments or Our Service Fees:

The professional fees for services provided will be based on the time and/or skill and/or experience/expertise required to complete the nominated/requested task/professional-advice and will include as an additional item out of pocket expenses and statutory charges, unless otherwise agreed or applicable. Our minimum consultation fee is $44.00 including GST charged for the first 30 minutes minimum (for over-the-phone consultation only) and thereafter $8.80 per 6 minutes block or part thereof (including GST) after first 30 minutes unless otherwise agreed or applicable for a specific task or service request/query. 

For an in-person consultation provided and/or work undertaken or performed for a period less than 30 minutes, the rate shall be charged at $66.00 per 30 minutes block or part thereof (including GST) unless otherwise agreed or applicable for a specific task or service request/query during off-peak tax time. These rates are indicative prices only and subject to change at any time due to varying factors relative to client specific individual circumstances, requested queries, times, and/or our business policies.

We do not offer "Fee from Refund" option at this stage. All our fees must be paid after we have consulted with you and/or before we have prepared your tax return/s and/or sent the documents to you for your review and e-signatures and before we can lodge your final tax return to the ATO.

If requested by you to invoice in advance or if invoiced upfront by us, all our fees are expected to be payable at least 50% of the estimated amount upfront after you've agreed (by expression or implication) with the estimated quote (where applicable) and the remaining amount (may be subject to adjustments based on further findings and tasks) is payable after you've reviewed and signed your final tax-return summary prior to lodging your tax-return by us or before completing your specific service request by us, where applicable.

Please note our advertised discounted fees are only for taxpayer with low-income earners and with simple tax affairs. Other factors may entitle a tax-return to be 'simple/basic', 'standard', or 'complex' under iqCron's sole discretion and these estimated quote/fees may vary accordingly. These discounted starting fees are indicative prices only and may be subject to change at any time under iqCron Accounting's sole discretion without any notice.

Advertised discounted fees and/or quotes (or footnotes for our website home page - Taxation Service):

1. * Starting fees of $88 for a 'simple/basic tax-return' is presumed to be consisting of up to 1 PAYG summaries and up to $300 expenses in total and where applicable presented with receipts, tax invoices and/or diary records per yearly tax-return. Taxpayers are ideally students and/or low-income earners to be considered for this discounted fee. 

2. ** Starting fees of $110 for a ‘standard tax-return' is presumed to be consisting of up to 3 PAYG summaries from employment incomes only rather than from business income including sole trade, personal service income (PSI) or personal service business (PSB) income. If expenses' claim exceeds $1000 in total, extra fees apply per extra expense line. All expenses' claims require tax invoices and/or diary/log-book records ready to go.

3. *** Starting fees of $180 for a basic 'business tax-return' is presumed to be consisting of business income from a single sole trade activity or PSI or PSB that is not registered for GST. If expenses' claim exceeds $1000 in total, extra fees apply per $1000 expenses or bank reconciliation for number of transactions exceeding 150 annually and/or associated extra work hours or workload. Where applicable all expenses' claims require tax invoices and/or diary/log-book records ready to go. If the taxpayer has PAYG income summary from employment income on the side of their business income this discounted fees will not apply. We highly recommend you fill in and submit this online form https://iqcron.com.au/BizInExDec for this discounted fee to be considered at our sole discretion. Any discrepancy or unreasonable claims may lead to extra work and time for evidence gathering and re-calculations than a simple/basic business tax return preparation and may attract extra fees for re-working where a bank reconciliation is involved. Your honest co-operation in providing us with the evidence may help us save our times and help you reduce those related extra fees. All these fees are indicative discounted quotes only and may be subject to change based on the actual work performed or without any notice under our sole discretion.

4. **** $22 per quarter for all four BASs if the EOFY tax return is also lodged by us, $44 per quarter for three BASs if the EOFY tax return is also lodged by us, $66 for per quarter for two BASs if the EOFY tax return is also lodged by us, $88 for per quarter for one BAS if the EOFY tax return is also lodged by us: - in all of these cases EOFY business tax return fees would be separately charged. Income and expenses for BAS/GST return preparation are presumed to be ready and summarised with all supporting receipts, tax invoices, diary records and business account statements for these discounted rates to be applied. We highly recommend you fill in and submit this online form https://iqcron.com.au/BAS for this discounted fee to be considered at our sole discretion. Any discrepancy or unreasonable claims may lead to extra work and time for evidence gathering and re-calculations than a simple/basic BAS/GST return preparation and may attract extra fees for re-working where a bank reconciliation is involved. Your honest co-operation in providing us with the evidence may help us save our times and help you reduce those related extra fees. All these fees are indicative discounted quotes only and may be subject to change based on the actual work performed or without any notice under our sole discretion.

5. All other tax-return fees are difficult to be quoted in anyone's honest capacity prior to assessing your accounts and business affairs; however, our fees are always reasonable or can be even cheaper compared to other boutique accountants if we can finish your service request online or over the phone. 

6. General consultation fees (non-financial advice only): Minimum capped fee (for consultation only) starts from $44.00 including GST for 30 minutes. This applies only for consultation when a result or outcome of a specific task (i.e., preparation of a tax return) is not included, achieved, requested or performed. However, once you are happy to be our on-going client, the first consultation or the first 30 minutes during off-peak tax-time may be free of charge or we may apply loyalty discounts in the invoice under iqCron Accounting's sole discretion.

7. Bookkeeping fees from $88 (including GST) monthly or $264 (including GST) quarterly:  This is ideally for a sole-trade business with no employees/contractors. Your co-operation to seamlessly connect your 'bank feeds' to our accounting software is highly expected and is an integral part for this discounted bookkeeping fees for consideration. This fee includes: on-line or over the phone consultation and initial account set-up support, reconciliation/bookkeeping of maximum 90 bank transactions per quarter, discounted fees for quarterly BAS (GST only - billed separately and extra fees apply for PAYGW/PAYGI/FTC/STP compliance) preparation and lodgment, discounted annual tax return fees (billed separately after the EOFY), generic report generation and on-demand short consultation for 5 minutes max as both parties go along.  Extra fees may apply for tasks, services or consultation performed outside the inclusions stated here or if the business structure is different (i.e company, trust, SMSF) or as per our sole discretion under applicable reasonable grounds since this quote is just a general guide only. An itemised monthly or quarterly invoice would be issued explaining the extra fees - if any - was charged during the period. As this would be under an on-going service contract between us (implied or expressed), a direct debit arrangement for our service fees would need to be established from your end or our end from the get-go. 

8. Bookkeeping fees from $110 (including GST) monthly or $330.00 (including GST) per quarterly (POPULAR...!!!): This is ideally for any business structure (except for Company, SMSF and Trust) with maximum 2 employees/contractors (including owner/director). However, a single-director/shareholder/employee company with the inclusions at #7 may be eligible for this offer. Extra fees may apply for tasks, services or consultation performed outside the inclusions stated above in 7 or if the business structure is different (i.e company, trust, SMSF) or as per our sole discretion under applicable reasonable grounds since this quote is just a general guide only. As this would be under an on-going service contract between us (implied or expressed), a direct debit arrangement for our service fees would need to be established from your end or our end from the get-go. 

9. All these fees are indicative discounted quotes only and may be subject to change without any notice under iqCron Accounting's sole discretion.

Estimates:

Fees are based on reasonable estimates and actual costs may vary from time to time due to unforeseeable problems and delays, cooperation of third persons and deficiencies in documentation. If costs are likely to be significantly higher than originally/initially estimated, you will be informed verbally or in writing of the changes and reasons or in the invoice. Sometimes the basis of our charged fees to you would be per completed or to-be completed task oriented and NOT per hours or times spent to complete those tasks - this is due to the type of our service industry we are doing business with. Suffice to say, in our industry, we most often charge the fees for our experience, expertise and maintaining our registered professional standard and skills rather than for our labour and time spent for you. In another word, depending on the individual circumstances, even a five to ten minutes consultation with us or a completed task or document filing by us on your behalf as a tax agent or accountant may save you thousands in fines or taxes or ensure your business is thriving legally in Australia as we go along.

Terms of Payment:

Where applicable, a full invoice of professional fees, costs and disbursements will be provided. Unless otherwise agreed, terms are strictly 5 days from the date of invoice. Should the account be unpaid by the due date, iqCron Accounting reserves the right to use a debt collection agency or other legal means to recover outstanding fees. 

• All our fees are payable upfront and we do not offer any 'Fees-from-refund" options.

• Any overdue invoices will incur a 5% monthly fee starting 45 days after the invoice is issued. 

Disclosure of other fees and commissions:

iqCron Accounting will disclose any commissions or other fees received as a result of work undertaken and will fully comply with the statutory requirements on the disclosure of this information. 

Debt collection and credit default listings:

We strongly encourage you to pay our fees without any delay upon receiving our automated and system generated payment reminder emails which are set-up to send to you in following intervals:

• 3 days before the invoice due date

• On the invoice due date, and

• 3 days after the invoice due date when it’s already overdue.

If you have an overdue debt with us over $150 that you have not paid us within 60 days from the day the overdue invoice reminder email sent to you:

• you are hereby notified that iqCron Accounting has the right to start debt collection and credit default listing against you,

• as part of this procedure, we may sell your debt to a debt collector, a separate company which will try to recover the debt from you. The debt collector company may have their own terms and conditions, rules, obligations and privacy policies that are separate from ours. We may be unable to assist you on this once a debt collector is engaged against you or your entity.

• as part of this procedure, this debt may get reported as a default on your credit file under a credit reporting body. This is what is known as a credit default listing.

• The credit reporting body (i.e Equifax, Dun & Bradstreet or Experian) puts information about the default on your credit file. If you apply for any credit later on, such as a credit card or any loan, your application might be rejected because of the default listed on your file. 

Scope of professional duties:

Where applicable, upon the existence of a valid contract for service between engaged parties, your accountant/tax agent, iqCron Accounting will:

1. analyse, discuss and prepare recommendations regarding your accounting records and financial affairs;

2. prepare financial and other statements as requested;

3. prepare and lodge taxation returns, review assessments and advise on appeal procedures where necessary; and

4. undertake other work as agreed.

You are reminded that:

1. performance of our tasks is limited exclusively to the service/s requested by you, unless otherwise agreed;

2. iqCron Accounting does not (unless otherwise engaged to do so) undertake an audit or review, and as such no assurance will be expressed;

3. unless we are otherwise engaged to do so, this engagement cannot be relied upon to detect or otherwise disclose irregularities (such as fraud, illegalities or the errors of other parties); and

4. iqCron Accounting does not provide any 'Accountant Letter' or 'Accountant's Declarations' or 'Capacity to Repay' certificate/s to any client/s for a bank, lender, or another party for the purposes of approving a loan, lease or rental agreement for any person or the client. We can only assist our client by providing factually verified information, with the consent of our clients, such as prepared business financial statements, Business Activity Statements and completed Income Tax Assessments. Contact us if you need more clarification on this.

As an Accountant, we are bound by the APES 110 Code of Ethics for Professional Accountants (including Independence Standards), and pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR) requirements, the Accountant is required to report any non-compliance with laws and regulations or acts of omission or commission, intentional or unintentional by a client or by those charged with governance, by management or by other individuals working for or under the direction of a client which are contrary to the prevailing laws or regulations.

Responsibility for Accounting and Internal Control Systems:

The responsibility for the maintenance of a business accounting system and internal control systems, including protection against and prevention of fraud, rest with you the client. You will also be responsible for the maintenance of books of account. This includes any work produced by a third party not engaged by this firm (iqCron Accounting) that is to be relied upon. If any material weakness in the accounting systems or internal control systems comes to our notice, you will be advised accordingly.

It is important to remember you are personally responsible for the information contained in any statutory return and that you must retain all necessary supporting documentation to substantiate transactions.

Responsibility and legal obligation of a client who is an employer:

If you are a past, current or a potential client of ours and; you are also an employer who employs individuals as 'employees' or 'contractors'; it is solely your (the employer's) responsibility to ensure that your business entity adhere to all applicable legal obligations that arise from an employer-employee or employer-contractor relationship including but not limited to the following:

• Paying superannuation in time under the Superannuation Guarantee (Administration) Act 1992 (CTH) (SG Act)

• Maintaining workers Compensation Insurance under Workers’ Compensation and Injury Management Act 1981

• Withholding and reporting PAYG Withholding (PAYG W) in time under Taxation Administration Act 1953 - Schedule 1

• Reporting Taxable Payments Annual Report (TPAR) in time under Taxation Administration Act 1953

• Paying and reporting Payroll Tax under Pay-roll Tax Assessment Act 2002

• Reporting Fringe Benefit Tax return and paying Fringe Benefit tax under Fringe Benefits Tax Assessment Act 1986

• Any other obligations that arise from an employer-employee or employer-contractor relationship.

By agreeing to our terms and conditions, you declare that you have understood the above and you were, are or will be in compliance with these above laws and obligations where applicable. Therefore, you also release us (iqCron Accounting and/or our associates) from any further notice to remind you, to adhere to these compliance matters, under our professional capacity to act in the best interest of you as our client. iqCron Accounting will not be liable for any loss or liability arising as a result of a breach of these duties and obligations from your end due to your ignorance or lack of knowledge.

Confidentiality and Discretion:

Neither iqCron Accounting nor you will disclose confidential information without the other parties’ consent unless otherwise required to do so by law or as described below. Confidential information includes but is not limited to any information, proposal or tender document, trade secrets, methodologies or documents that are not in the public domain. Exceptions to these are disclosures to legal advisors, disclosures required by law and disclosures necessary for the proper performance of the services and as set out in these terms and conditions.

Quality Review Program:

As a member of the IPA, we are subject to the IPA’s Quality Review Program (QRP) mandated by the International Federation of Accountants. QRP assesses member compliance with the professional and ethical standards and by accepting our engagement you acknowledge that, if requested by the IPA, our files relating to this engagement may be made available for QRP review. Unless otherwise advised, you are consenting to your files being part of a QRP.

Professional Standards Scheme:

As a member of the IPA, we are part of the IPA Professional Standards Scheme and our liability is limited by a Scheme approved under Professional Standards Legislation. For more information on the IPA Professional Standards Scheme or Professional Standards Schemes generally, please refer to: www.psc.gov.au.

Privacy Statement:

iqCron Accounting is bound by the provisions of the Privacy Act 1988 to maintain all your records securely and in accordance with the provisions of that Act. Any breach of these requirements should be notified to the Privacy Commissioner. As noted above under “Quality Review Program”, your file, unless you specifically forbid it, may be subject to a QRP review. As a Tax Agent, iqCron Accounting is subject to the code of professional conduct established by the Tax Agent Services Act 2009 (TASA), this Code requires that unless legally required to we cannot disclose information to a third party without your permission, unless otherwise already mentioned in our Ts&Cs and PP pages.

Third Party Involvement:

At times iqCron Accounting may outsource some of our work which involves us entering into an agreement with a third party to provide specific processes, functions, services or activities for us. If we decide to do this as part of performing the services for you, we will contact you first to seek your approval to engage other parties, unless otherwise already mentioned in our Ts&Cs and PP pages.

This engagement (if turned into a valid contract) between you and us, you agree that none of the third parties we use will have any liability to you and you will not bring any claim or proceedings of any nature in connection with this engagement against any third party that we may use to provide the services. This exclusion will not apply to any liability, claim or proceeding founded on an allegation of fraud or other liability that cannot be excluded under law. 

Ownership of Documents:

The final documents to be prepared under this engagement, together with any other original documents, shall remain your property. Documents prepared under this engagement, including general journals, working papers, the general ledger, and draft financial statements, remain the firm’s property at all times. However, we will always provide you with copies of any documents you requested and/or require.

Lien over Documents:

If permitted by law, we may exercise a lien over all materials or records in our possession to all engagements for you until all outstanding fees and disbursements are paid in full.

Additional Services:

Please note that any additional services or advice requested are not included in any estimated or advertised fees. These services will be charged on the basis of the time and skill required to complete the tasks, including any out-of-pocket expenses. Please note, any correspondence from the ATO or ASIC that does not relate to initial assessments or original payment notices, will be treated as additional services.

Business Activity Statement (BAS) Returns:

BAS returns are prepared quarterly and lodged during the financial year or annually – where applicable by law. It is not possible to review the correctness of the underlying financial information as part of the preparation of the quarterly BAS return.

Where applicable if an engagement is for the preparation of the annual financial statements at the end of the financial year, the quarterly BAS returns will be based upon the financial information (i.e bank statement/s and/or your declared amounts) provided without review of primary source documents.

In doing so, it is assumed that the financial information provided by you is accurate, that the financial information correctly states the Goods and Services Tax (GST) position; for example that all input tax credits and GST payable amounts have been correctly recorded; that you have supporting documentation to satisfy the ATO for GST audit purposes; and that you hold valid tax invoices and adjustment notes for all expenditure incurred and for which an input tax credit is being claimed.

It is possible that, when the financial statements are prepared, discrepancies are noted between the information disclosed in quarterly BAS returns and the annual financial statements. Any corrections and related fees will be documented at this time.

Financial Statements:

If applicable when we have been engaged to prepare the annual financial statements of the business entities in your group; this service includes the preparation of:

a)   a profit and loss statement.

b)   a balance sheet; and

c)   notes to the above financial statements.

This service includes maintenance of the charts of accounts for the general ledgers of your business entities. It also may include telephone support for the recording of specific transactions in the general ledger.

This service does not include the preparation of one-off financial statements for presentation to your financiers, for which a separate fee shall apply.

Income Tax Returns:

If applicable when we have been engaged to prepare and lodge income tax returns for you, your business entities in your group and for your family; in addition to the basic financial information required to complete these tax returns, it is a requirement that taxpayers are able to substantiate their claims and it is expected that all source documentation will be available to allow analysis of the income tax implications of any transaction.

The fee for this service does not cover inquiries or investigations conducted by the ATO.

Client’s disclosure and record keeping obligations:

You are required by law to keep full and accurate records relating to your tax affairs. It is your obligation to provide us with all information that are reasonably expected as necessary to allow us to perform work contemplated under the engagement within a timely manner or as requested. This includes providing accurate and complete responses to questions asked of client by the practitioner. Inaccurate, incomplete or late information could have a material effect on services and/or conclusions.

We need not verify the underlying accuracy or completeness of information from you if it appears reasonable. However, if we believe information is missing, incorrect or misleading, we will need to seek further assurance from you.

The Taxation Administration Act 1953 now contains specific provisions that may provide you with “safe harbour” from administrative penalties for incorrect or late lodgement of returns. These safe harbour provisions will only be available to you if, amongst other things, you provide “all relevant taxation information” to us in a timely manner. Accordingly, it is to your advantage that all relevant information is disclosed to us, as any failure by you to provide this information may affect your ability to rely on the “safe harbour” provisions and will be taken into account in determining the extent to which tax practitioners have discharged their obligations to clients. It is your responsibility to show that you have brought all matters to our attention if you want to take advantage of the safe harbours created under new regime.

Client’s rights and obligations under the taxation laws:

Taxpayers have certain rights under the taxation laws, including the right to seek a private ruling from the ATO or to appeal or object against a decision made by the Commissioner. Taxpayers also have certain obligations under Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge returns by the due date. We must keep you informed of any specific rights and obligations that may arise under Australian taxation laws.

Tax Practitioners obligation to comply with the law:

We have a duty to act in our client’s best interests. However, the duty to act in our client’s best interests is subject to an overriding obligation to comply with the law, even if that may require us to act in a manner that may be contrary to your directions. For example, we could not lodge an income tax return that we believed to be false in a material respect.

Fringe Benefits Tax (FBT) Returns:

If applicable when we have also been engaged to prepare and lodge the FBT returns for your business entities, please note that with the introduction of GST, it is no longer possible to prepare an FBT return from the information contained in the general ledger. It is necessary to revert to source documentation to analyse the FBT implications of transactions.

The fee for this service will be advised where applicable and includes telephone advice for the preparation of the annual FBT return, the cost of an annual review of opportunities for the reduction of FBT expense on the annual FBT return, and the calculation of Reportable Fringe Benefits Tax Amounts to be included on the annual payment summaries for any employees (including family members employed in your business).

Previous Returns:

Please note that we are not engaged to review the accuracy of previous returns lodged by your organisation including that of the Principals, Partners, Trustees, Directors, Shareholders or Beneficiaries. You have warranted that reliance can be placed on the financial statements and other financial records presented by you for this purpose.

About our general consultation, tax planning (if any) and tax-tips:

All of our tax tips (if any - expressed or implied) are general in nature and anyone intending to apply the information to their practical circumstances should seek professional financial advice to independently verify their interpretation and the information’s applicability to their particular circumstances. iqCron Accounting is NOT a financial adviser for any financial instruments or services, iqCron Accounting is a qualified and registered tax agent and accountant and; hence, iqCron Accounting does not provide or offer any services on financial advice on your investment decisions or choices. If we provided you with any tax tips or advice (expressly or by implication) in the course of preparing your tax returns or service request/s, they were all general in nature and for your information purposes only. iqCron Accounting is not or will not be liable for any loss from an outcome of financial choice or decision or contract you have made or entered into based on our general consultation and/or on our expressed or implied general tax tips (if any) in the course of preparing your tax returns and/or completing your requested service/s.

Recommendations and/or referrals through us or our website:

The recommended or referred forms or links in our webpage www.iqcron.com.au/recommendations open on the website/s of our applicable referred service provider/s. The respective service provider's terms and conditions and privacy policy apply to you for being a user of their website or the intended service received, or service contract entered into. In this regard, iqCron Accounting is a referrer for your convenience and consideration only, NOT an agent, guarantor or the actual licenced practitioner (i.e. loan broker or quantity surveyor and so on whichever applicable therein) for the referred services provided by those service providers.  If anyone is intending to use their service/s, one must use one's own judgement or independently verify one's own judgement from another qualified professional/s to engage and/or check the validity of the applicable licencing and registration requirements for services offered by our recommended/referred service providers where applicable. iqCron Accounting will not be liable for any loss or outcome resulted from service contract entered into between our recommended service provider/s and you; or any data breach or loss (if any) resulted from using those links or visiting our referred service providers' websites or their online form/s from our website iqcron.com.au. 

Website Developing and Design Service:

Where applicable, all the quotes regarding our web-design or website building services are mainly for our minimum labour fees to build and design a new website and are estimates only. Based on your preferred design request these quotes may change; however, we will try our best to inform you of such change(s) prior to commence working on your project.

Our calculators, contents and other products and their relevant terms & conditions:

This section of our terms mainly relates to any calculators or other products and services which are created by iqCron Accounting.

Where applicable, this/these calculator(s)/product/service is/are created mainly for educational purposes only. Please seek professional advice before using the results from these calculators in your tax-return or in any real-life practice.

Although we are confident about the reliability and quality of our Excel calculators/creation(s) or related products and services based on our experience, expertise and competence, if any description or wording that is detailed verbally in a video demonstration or in the product description in our website or elsewhere by us has/have misled you resulting in any form of your loss or damage, iqCron Accounting will not be liable or responsible for any of such loss or damage. One is expected to have sufficient knowledge in taxation matters and should buy this/these calculator(s)/service(s) and apply the result of these calculator(s)/service(s) in real-life at their own risk. We firmly advice one to compare the results of this/these calculator(s)-/service(s) with current, valid and/or contemporary reliable sources before applying the results in a real-life scenario.

The user(s) of these calculators need(s) to have appropriate version of Microsoft Excel software in order for these calculators to function correctly. Upon opening the calculator/s, user may need to enable Macros as these calculators use Macros and VBA to function correctly.

The contents of this/these product/service/calculator(s) is/are confidential and may be protected by copyright and/or legal privilege. The contents are intended only for the named buyer/recipient(s).

If you are not the intended client(s)/buyer(s)/recipient(s) you are hereby notified that any unauthorised use, reproduction, disclosure or distribution of the information contained in this transaction/communication/product/service is prohibited.

If you have received/initiated this service booking/sale order/email/communication in error, please reply to us immediately and delete the product/service/calculator/document and/or any attachments where applicable.

After initiating a transaction/communication if you ask us to transmit any document to you electronically, you agree to release us from any claim you may have as a result of any unauthorised copying, recording, reading or interference with the document after transmission or for any delay or non-delivery of any document or services.

The purchased service/product/calculator/template(s) will only be emailed to the buyer after we have received your full payment as stated in the invoice.

The delivery of the purchased item/services/product/calculator/template(s) to the buyer may take up to minimum 1 week depending on our availability during tax-seasons. However, we will inform the buyer if it delays more than the usual time or if we are unable to deliver the service/product(s) at all to the buyer.

Terms and conditions in this section may also be applicable to the reasonable extent possible for our taxation service, website building and any other associated services (if any) that we offer and sell.

The ATO & the ASIC:

If we have mentioned the words “the ATO” or 'the ASIC' anywhere in our communication with you at any given time, this DOES NOT mean we are affiliated to “the ATO” or 'the ASIC' as a business partner. This may only mean we provide you product/s and service/s in the capacity of a registered tax agent and/or a registered ASIC agent and our fees and charges are independent and separate from those of the ATO's and the ASIC's fees and charges which would be clearly distinguished in all our invoices to you where applicable. The citation of these two government agencies' names in our communication with you may also mean that our product/service(s) always endeavour(s) to be compliant with the ATO's and the ASIC's rules, compliance and relevant tax laws but not necessarily always be correct and up-to-date given the inevitability of changing rules and regulations by the government and its agencies; and the unpredictability of human-errors from any end which are beyond the means of our professional due-care standards.

Changes to these terms and conditions:

iqCron Accounting has the full authority to amend or delete any of the terms and conditions stated above as reasonably applicable to protect the best interests of its owner’s and related parties' carrying on the business without notifying the buyer/recipient/client(s) or their permission. However, if it is reasonably applicable, we may endeavour to notify the applicable clients/users about such changes at our earliest convenience. Please check with us on 0422 270 122 or email us at admin@iqcron.com.au if you need to verify them or have any concerns.