Privacy Policy

This policy applies to personal information handled by MS Accounting in connection with our professional services, client relationships, enquiries, website and ordinary business operations.

Australian privacy obligations can depend on the nature and size of a business and the type of information it handles. This policy is intended to describe our information-handling practices and, where applicable, support obligations under the Privacy Act 1988 (Cth), the Australian Privacy Principles (APPs), the Privacy (Tax File Number) Rule 2015 and the Notifiable Data Breaches scheme.

The information we handle depends on the services you request and may include:

• Identity and contact information such as your name, address, date of birth, telephone number and email address.
• Taxation information, including tax records, income information, deductions, tax residency information and, where lawfully required for the service, Tax File Number information.
• Business information such as ABN, ACN, business structure, ownership details, accounting records, invoices, financial statements and transaction records.
• Employment and payroll information such as employee details, wages, PAYG withholding, superannuation and leave information where payroll services are provided.
• Financial information reasonably required for accounting or tax work, which may include bank statements, loan information, investment information, asset and liability details.
• Information contained in correspondence, documents, forms, telephone calls, meetings or other communications with us.
• Website and technical information that may be generated when you use our website, such as IP address, device/browser information, pages visited and cookie or analytics data where such technologies are enabled.

We do not seek to collect personal information that is unrelated to our functions or the services requested. If you provide information about another person, you should ensure that you are authorised to provide it where required.

We generally collect personal information directly from you when you contact us, complete a website form, provide records or documents, engage us to perform services, speak with our team or otherwise communicate with us.

Where appropriate and lawful, information may also be obtained from other sources in connection with the work you ask us to perform, for example:

• The Australian Taxation Office (ATO), ASIC or other government or regulatory bodies where access is authorised or permitted.
• Your employer, bookkeeper, previous accountant, lawyer, financial adviser, bank, payroll provider or other professional/service provider, where you authorise that exchange or the law permits it.
• Publicly available registers or sources where reasonably relevant to the service.
• Our website, communication systems and technology providers as part of normal website and business operations.

If we receive personal information that we did not request, we will consider whether it is reasonably necessary for our functions or activities and handle it in accordance with applicable legal requirements.

We may use personal information for purposes reasonably connected with our professional and business activities, including to:

• Respond to enquiries, assess service requirements and communicate with prospective or existing clients.
• Provide accounting, bookkeeping, taxation, BAS/GST, payroll, business registration or advisory services that you request.
• Prepare and lodge documents, forms or reports with government agencies or regulators when authorised, instructed or legally required.
• Verify information, maintain client files, manage appointments, billing, payments, records and internal administration.
• Manage risk, professional obligations, quality assurance, complaints, disputes, fraud prevention and legal or regulatory requirements.
• Maintain and improve our website, systems, security and service delivery.
• Send service communications and, where permitted by law, relevant marketing communications. You may opt out of marketing communications at any time.

We may use or disclose information for another purpose where you consent, where the purpose is reasonably expected and permitted by law, or where the use or disclosure is otherwise required or authorised by law.

Accounting and tax work may involve Tax File Number (TFN) information. TFN information is subject to specific legal protections in Australia.

Where we receive or control TFN information, the Privacy (Tax File Number) Rule 2015 and applicable taxation laws regulate when TFN information may be requested, recorded, used, disclosed and retained.

• TFN information should only be requested or handled where there is a lawful basis connected with taxation, superannuation or another legally permitted purpose.
• Access to TFN information should be limited to people who need it for an authorised purpose.
• TFN information must not be used as a general-purpose identifier.
• Reasonable steps must be taken to protect TFN information from loss, unauthorised access, use, modification, disclosure or misuse.

Depending on the service and your instructions, we may disclose relevant personal information to third parties where reasonably necessary, authorised or required by law. These may include:

• The ATO, ASIC, the Tax Practitioners Board (TPB), other government bodies, regulators, courts or law enforcement bodies where authorised or required.
• Accounting, bookkeeping, payroll, document-management, cloud, communications, IT, cybersecurity and other service providers that support our operations.
• Banks, superannuation funds, payroll platforms or related service providers where relevant to work you have asked us to perform.
• Lawyers, auditors, insurers, consultants or other professional advisers where reasonably necessary.
• Your authorised representatives, related advisers or other parties where you have instructed or authorised us to communicate with them.
• Other recipients where disclosure is required or permitted by applicable law.

We do not sell personal information as part of our ordinary business activities.

Like many professional service businesses, we may use third-party cloud, communication, website, security or software providers. Depending on the provider, service configuration and support arrangements, personal information may be processed, stored or accessed outside Australia.

The countries involved can vary between providers and may change over time. Where an overseas disclosure occurs and Australian privacy law applies, we will address applicable cross-border privacy obligations, including taking reasonable steps where required by law.

If the likely overseas location of a particular service provider is material to your engagement, you may contact us before providing personal information and we can explain the information reasonably available to us about that arrangement.

We recognise that accounting and tax records can contain confidential and sensitive information. We seek to use reasonable administrative, technical and physical safeguards appropriate to the information and the way it is handled.

Personal information may be held electronically and, where applicable, in physical records. Access is intended to be limited to personnel and service providers who require access for legitimate business or professional purposes.

We retain records for as long as reasonably necessary for the purpose for which they are held and to satisfy applicable taxation, accounting, legal, professional, insurance, dispute-resolution or regulatory obligations. Retention periods may therefore differ depending on the type of record and service.

No method of electronic transmission or storage can be guaranteed to be completely secure. Accordingly, while reasonable safeguards are important, we cannot promise absolute security against every possible event.

Our website may use cookies or similar technologies for functions such as website operation, security, performance, analytics or user experience. These technologies may collect technical information about your device or browsing activity.

You can usually manage cookies through your browser settings. Disabling some cookies may affect how certain website features operate.

Information submitted through website enquiry forms may be processed by website hosting, email-delivery or other technology providers used to transmit and manage the enquiry.

You may contact us to request access to personal information we hold about you or to ask us to correct information that you believe is inaccurate, out of date, incomplete, irrelevant or misleading.

We may need to verify your identity before providing access or making a correction. Access or correction may also be subject to exceptions permitted by law. If we are unable to provide access or make a requested correction, we will handle the request in accordance with applicable legal requirements.

If a data incident occurs, we will assess the circumstances and take steps that are appropriate having regard to the information involved, the likely risks and any applicable legal obligations.

Where the Notifiable Data Breaches (NDB) scheme applies and an incident meets the legal test for an eligible data breach, notification obligations may arise in relation to affected individuals and the Office of the Australian Information Commissioner (OAIC).

The NDB scheme can also apply specifically to TFN recipients in relation to breaches involving TFN information.

If you have a question or complaint about how we have handled your personal information, please contact us first and provide enough detail for us to understand and investigate the issue.

We will consider the matter and respond within a reasonable period having regard to the nature and complexity of the enquiry or complaint.

If a privacy issue cannot be resolved with us and the Privacy Act applies to the matter, you may be able to make a complaint to the Office of the Australian Information Commissioner (OAIC). Information about privacy complaints is available at oaic.gov.au.

We may update this Privacy Policy from time to time to reflect changes in our services, technology, information-handling practices or legal and regulatory requirements.

The current version will be published on this website and identified by the “Last updated” date above. We encourage you to review the policy periodically if you continue to use our services.