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Terms

Terms of Service

Last updated: 8 August 2026 · Version 2.1

These Terms of Service govern your use of this website and, together with your engagement letter, your engagement of Super Nice Advice Pty Ltd (ABN 37 623 908 118) ("Super Nice", "we", "us" or "our") for accounting, taxation, bookkeeping and advisory services. By accessing the website, submitting an enquiry, or engaging our services, you agree to be bound by these terms. If you do not agree, do not use the website or our services.

Contents

  1. Who we are and how these terms apply
  2. Definitions
  3. Engagement letters and order of precedence
  4. Website content is general information only
  5. Calculators and tools
  6. No reliance on website content
  7. Acceptable use of the website
  8. Intellectual property
  9. Third party websites and services
  10. Website availability and security
  11. Scope of our services
  12. What our services do not include
  13. Your obligations to us
  14. Authority to act as your agent
  15. Reliance on our advice
  16. Documents, records and working papers
  17. Confidentiality
  18. Privacy and data
  19. Outsourced and offshore services
  20. Electronic communication
  21. Fees and invoicing
  22. Late payment, suspension and recovery
  23. Disbursements and third party costs
  24. Fee variations and additional work
  25. Service and price guarantee
  26. Your rights under the Australian Consumer Law
  27. Refunds and cancellations
  28. Limitation of liability
  29. Proportionate liability and contribution
  30. Your indemnity to us
  31. Notification of claims
  32. Force majeure
  33. Suspension and termination
  34. Consequences of termination
  35. Non solicitation of our people
  36. Complaints and dispute resolution
  37. Tax agent disclosures
  38. General provisions
  39. Governing law and jurisdiction
  40. Contact us

Part A · General

1. Who we are and how these terms apply

Super Nice Advice Pty Ltd is a CPA practice and registered tax agent with offices in Milton, Queensland and Symonston, Australian Capital Territory. These terms apply to:

  • every person who accesses or uses this website, including its articles, guides, calculators and enquiry forms;
  • every person who submits an enquiry to us or books a consultation; and
  • every client who engages our services, in conjunction with the engagement letter issued to that client.

We may update these terms from time to time as set out in clause 38. Your continued use of the website, or your continued instruction of us after we notify you of a change to the service terms, constitutes acceptance of the updated terms.

2. Definitions

In these terms, unless the context requires otherwise:

  • ACL means the Australian Consumer Law in Schedule 2 of the Competition and Consumer Act 2010 (Cth).
  • engagement letter means a written engagement proposal, engagement letter or similar document issued by us and accepted by you, setting out the services, fees and any special terms of a specific engagement.
  • loss means any loss, damage, cost, expense, charge, penalty, interest, fine or liability of any kind, however arising, whether direct, indirect or consequential, and whether arising in contract, tort (including negligence), equity, under statute or otherwise.
  • services means the accounting, taxation, bookkeeping, advisory and related services we agree to provide under an engagement letter.
  • website means the website at supernice.au and any subdomain, page, calculator, tool or content we make available on it.
  • you means the person using the website or, where the context relates to services, the client named in an engagement letter, and includes each entity covered by that engagement letter and any person acting on the client's behalf.

Headings are for convenience only and do not affect interpretation. Words like "including" are not words of limitation. A reference to legislation includes its amendments, replacements and subordinate instruments.

3. Engagement letters and order of precedence

Our client relationships are governed by a signed engagement letter. If there is any inconsistency between a document listed below, the document listed earlier prevails to the extent of the inconsistency:

  1. the engagement letter (including any special conditions in it);
  2. these Terms of Service; and
  3. any other statement, brochure, proposal or website content.

Nothing on this website constitutes an offer to provide services. A proposal or fee estimate we publish or send is an invitation only, and no engagement exists until we issue an engagement letter and you accept it, or we otherwise confirm acceptance in writing. We may decline to act, or decline to continue acting, for any person where we identify a conflict of interest, an independence issue, a risk to our professional registrations, or a failure to complete our client acceptance procedures, including identity verification.

Part B · Use of the website

4. Website content is general information only

All content on this website, including articles, news items, guides, checklists, examples and commentary, is general information only. It is prepared without knowledge of your objectives, financial situation or needs, and it does not take your personal circumstances into account. It is not, and must not be treated as, accounting advice, taxation advice, legal advice, financial product advice, credit advice or any other form of professional advice.

Taxation law and its administration change frequently. Content was prepared based on our understanding of the law at the time of writing and we are under no obligation to update any page, article or tool when the law, rates, thresholds or Australian Taxation Office administrative practice change. A page being accessible on this website is not a representation that its content remains current or correct.

We do not hold an Australian Financial Services Licence and nothing on this website or in our general communications is a recommendation, opinion or report intended to influence you in making a decision about a financial product.

5. Calculators and tools

Any calculator, estimator or interactive tool on this website is provided for general illustration only. Without limiting clause 4:

  • outputs are estimates generated from simplified assumptions and the figures you enter, and may differ materially from your actual position;
  • outputs do not account for your full circumstances, elections, concessions, offsets, prior year positions or interactions between tax provisions;
  • outputs are not a quotation, advice or a recommendation to adopt any structure, election or course of action; and
  • you must not make, or refrain from making, any decision on the basis of a calculator output without obtaining specific professional advice.

6. No reliance on website content

You acknowledge and agree that you use this website at your own risk, that you have not relied and will not rely on any website content as a substitute for specific professional advice, and that any decision you make, or action you take or fail to take, in reliance on website content is your sole responsibility. To the maximum extent permitted by law, we exclude all liability for loss arising from or connected with your use of, or reliance on, the website or its content. This clause does not limit any right you have under the ACL that cannot be excluded.

7. Acceptable use of the website

You must not, and must not attempt to, and must not permit or assist any other person to:

  • use the website for any unlawful, fraudulent or malicious purpose;
  • gain unauthorised access to any part of the website, our systems, or any account, or probe, scan or test the vulnerability of the website or any network or system connected to it;
  • interfere with, disrupt or place an unreasonable load on the website, including through denial of service attacks, flooding, or automated high volume requests;
  • scrape, harvest, crawl, index, extract or reproduce website content by automated means, including for the purpose of training or fine tuning any machine learning model, without our prior written consent;
  • frame, mirror or embed the website or any part of it within another website or application;
  • submit false, misleading or deceptive information through any form on the website, or impersonate any person or entity;
  • use any content on the website to provide a commercial service to third parties, or resell, republish or redistribute content, without our prior written consent; or
  • remove, obscure or alter any copyright, trade mark or other proprietary notice.

We may, without notice and without liability, block, restrict or terminate any person's access to the website where we reasonably suspect a breach of this clause, and we reserve all other rights and remedies available to us in respect of any such breach.

8. Intellectual property

All intellectual property rights in the website and its content, including text, articles, guides, calculators, code, design, layout, graphics, logos, and the "Super Nice" and "SN" names and marks, are owned by or licensed to Super Nice Advice Pty Ltd. Nothing in these terms transfers any intellectual property rights to you.

We grant you a limited, revocable, non exclusive, non transferable licence to access and view the website, and to download or print individual pages, solely for your personal use or the internal business use of your organisation. Any other use, including reproduction, modification, adaptation, publication, distribution or commercial exploitation of any content, requires our prior written consent. This licence ends automatically if you breach these terms.

If you send us feedback, suggestions or ideas about the website or our services, you grant us a perpetual, irrevocable, royalty free licence to use them without restriction or obligation to you.

9. Third party websites and services

The website links to websites, platforms and services operated by third parties, including government bodies (such as the ATO and ASIC), software providers (such as Xero), booking and payment providers, and our related platforms. We do not control third party sites, we make no representation about their content, security or practices, and a link is not an endorsement. Your use of any third party site or service is at your own risk and subject to that third party's own terms. To the maximum extent permitted by law, we accept no liability for any third party site or service.

10. Website availability and security

We aim to keep the website available, accurate and secure, but the website is provided "as is" and "as available". We do not warrant that the website will be uninterrupted, error free, free of viruses or other harmful components, or compatible with your systems. You are responsible for your own devices, software, network security and backups, and for scanning anything you download. We may modify, suspend or discontinue any part of the website at any time without notice.

Part C · Our services

11. Scope of our services

We provide only the services set out in your engagement letter, in accordance with the professional and ethical standards that apply to us as a CPA practice and registered tax agent, including APES 110 (Code of Ethics) and APES 305 (Terms of Engagement). Our engagements are performed for you alone, for the purpose stated in the engagement letter, and our work product must not be provided to, used by, or relied on by any third party without our prior written consent.

Anything outside the listed scope is an additional service. Additional services will be scoped, quoted and agreed in writing before work starts, and are otherwise governed by these terms and your engagement letter.

In everything we do for you, we must act honestly and with integrity and lawfully in your best interests, and we maintain arrangements for managing conflicts of interest and will tell you about any conflict of interest that affects you. In limited situations the law overrides our duty to you, for example where we are compelled by a statutory notice to produce information, or where our obligations under the Tax Agent Services Act 2009 (Cth) require us to act as described in clause 37.

12. What our services do not include

Unless expressly stated in your engagement letter, our services do not include:

  • an audit or review in accordance with Australian Auditing Standards, and no assurance, opinion or certification will be expressed or implied;
  • procedures designed to detect fraud, defalcation, money laundering or other illegal acts, although if such matters come to our attention we will inform you and may have separate legal reporting obligations;
  • verification of the information you provide to us, which we are entitled to rely on without independent checking;
  • financial product advice, dealing in financial products, or any service requiring an Australian Financial Services Licence;
  • credit assistance or any service requiring an Australian Credit Licence;
  • legal advice or legal services; and
  • ongoing monitoring of your affairs, deadlines or legislative changes between engagements, or updating past advice for later changes in law or ATO practice.

13. Your obligations to us

You must, and you must procure that each entity covered by your engagement letter and each of your officers and representatives will:

  • provide us with complete, accurate and truthful information, records and instructions, and do so within the timeframes we reasonably request, and in any case at least 30 days before a relevant lodgment date;
  • retain the source documents and records the law requires you to keep (generally five years for most taxpayers, and longer in some cases), because the legal obligation to keep records rests with you and not with us;
  • promptly tell us about anything that could affect our work, including changes to your circumstances, transactions with related parties, offshore interests, ATO or ASIC correspondence, disputes, and anything you become aware of that makes information previously given to us incomplete or inaccurate;
  • review draft financial statements, returns and other documents we prepare before signing them, because you remain responsible for their contents when lodged;
  • make your own decisions. Our role is to advise and recommend; the decision to act, and responsibility for that decision, is always yours;
  • pay our fees in accordance with these terms and your engagement letter; and
  • comply with all laws applicable to you and your business, including taxation, superannuation, corporations, workplace and anti money laundering laws.

You acknowledge that penalties, interest, amended assessments and lost concessions that result from information being provided to us late, incompletely or inaccurately, or from your failure to follow our advice, are your responsibility, and that lodgment deadlines, ATO safe harbour protections and our service timeframes all depend on your timely cooperation.

As part of our services we will advise you of your rights and obligations under the taxation laws that are materially related to the services we provide. These include your rights under the self assessment system to seek an amendment of an assessment, to apply for a private ruling, and to object to or seek review of decisions within the statutory time limits, and your obligations to keep records, lodge on time and pay your tax debts or engage with the ATO about payment arrangements.

14. Authority to act as your agent

By engaging us you appoint Super Nice Advice Pty Ltd, and authorise us to act, as your registered tax agent, BAS agent and ASIC agent to the extent required to deliver the agreed services for every entity covered by your engagement letter. This authority extends to preparing and lodging documents, receiving and responding to correspondence, representing you before the ATO, ASIC and other government bodies, adding your entities to our agent portals, and accessing the government held information about you that is reasonably necessary for the services. You agree to provide the information, documentation and access we reasonably require to discharge these responsibilities, and to promptly complete any agent nomination or verification step a regulator requires.

15. Reliance on our advice

  • Our advice is an opinion based on the facts and documents you give us and on the law and ATO practice at the time it is given. It is not a guarantee of any outcome, including any position the ATO or a court may take.
  • Our advice is provided for you alone and for the specific engagement in which it is given. It must not be used for any other purpose, transaction or period, or shared with or relied on by any third party, without our prior written consent. We accept no responsibility or liability to any third party who receives our advice or work product.
  • Draft documents, oral comments, emails sent in the course of discussion and preliminary views are not advice and must not be relied on. Only our final written advice may be relied on.
  • We have no obligation to update advice for changes in law, rates, rulings, ATO practice or your circumstances occurring after the advice is given.

16. Documents, records and working papers

Original documents you provide to us remain your property and will be returned to you on request without charge, subject to our right to keep copies. The working papers, files, analyses, templates, systems and know how we create in performing the services remain our property, and we may retain them, and copies of your records, to the extent required to comply with our legal, professional and insurance obligations. On request after termination we will provide you with the documents you are entitled to receive under applicable professional standards, and we may charge a reasonable fee for compiling, copying and delivering documents from our files.

To the extent permitted by law and consistent with our professional obligations and the Tax Practitioners Board's guidance, we may retain documents we have created for you until our fees for the relevant work are paid. We will never retain your original records, or any document you need to meet a lodgment or other legal obligation, as security for fees.

17. Confidentiality

We keep the information we acquire in the course of an engagement confidential, and we disclose it only: as required to perform the services (including to the outsourced providers described in clause 19); as required or authorised by law, a regulator, a court, or our professional obligations (including quality reviews conducted by CPA Australia); to our insurers and professional advisers; or with your consent. You must keep confidential any information about our fees, methods, systems, templates and pricing that is not publicly available.

18. Privacy and data

We handle personal information in accordance with the Privacy Act 1988 (Cth), the Australian Privacy Principles and our Privacy Policy, which forms part of these terms so far as it describes how we collect, use, store and disclose information. You warrant that, where you provide us with personal information about another person (for example an employee, director, beneficiary or family member), you are authorised to do so and have told them their information will be handled under our Privacy Policy.

19. Outsourced and offshore services

We may use third party providers, located in Australia or overseas, for accounting file preparation, data entry, bookkeeping support, audit (including SMSF audit), software, cloud hosting and administrative support. We remain responsible for services performed on our behalf, and providers are engaged under confidentiality obligations. In accordance with APES 305, the details of any material outsourced service used in your engagement, including the nature and extent of the service and the geographic location where it is performed, will be set out in your engagement letter or notified to you, and are available from us on request at any time.

Where personal information is disclosed to an overseas recipient we take reasonable steps to ensure it is handled consistently with the Australian Privacy Principles, and we comply with the notifiable data breaches scheme under the Privacy Act 1988 (Cth). By engaging us you consent to this use of outsourced and offshore providers.

20. Electronic communication

We communicate, deliver documents and obtain signatures electronically. You acknowledge that electronic communication carries inherent risks, including delay, non delivery, interception and alteration, and that each party is responsible for protecting its own systems. We are not liable for loss arising from electronic communication risks beyond our reasonable control. You must promptly tell us if your contact details change; a notice sent to your last notified email address is taken to be received by you.

Payment redirection scams target accounting firms and their clients. We will never advise a change to our bank account details by email alone. Before paying an invoice to new account details, or acting on an emailed request to redirect funds, you must verify the request with us by phone on a number you already hold. We are not liable for payments you make to a fraudster's account without that verification.

Part D · Fees and payment

21. Fees and invoicing

  • Our fees are set out in your engagement letter or, for additional services, agreed in writing before work starts. Fees are stated exclusive of GST unless indicated otherwise, and GST is payable in addition where applicable.
  • Invoices are payable within 14 days of issue, without set off, deduction or withholding of any kind.
  • We may require payment in advance, a retainer, or a direct debit arrangement as a condition of starting or continuing work, and we may apply amounts held to any outstanding invoice.
  • Where fees are billed as a periodic package or subscription, the package price is consideration for availability and workflow across the period, not a per item price, and is payable regardless of the volume of work actually required in a given period unless your engagement letter says otherwise.
  • You are jointly and severally liable with each entity covered by your engagement letter for the fees relating to that engagement, and the person signing the engagement letter warrants they have authority to bind each entity.
  • We may apply any payment received first to the oldest outstanding invoice, then to interest and costs, then to current invoices.
  • Tax refunds and trust money. We do not receive tax refunds on your behalf. Refunds are paid by the ATO directly to your nominated bank account, and we do not deduct our fees from refunds unless you have separately authorised that arrangement in writing. If we ever hold money or other property on trust for you, we will account to you for it in accordance with the Code of Professional Conduct.

22. Late payment, suspension and recovery

If an invoice is not paid by its due date, we may do any or all of the following:

  • charge interest on the overdue amount, accruing daily from the due date until payment, at the rate prescribed from time to time under the Civil Proceedings Act 2011 (Qld) for post judgment interest;
  • suspend work on all engagements for you and each related entity, without liability for any consequence of the suspension, including missed lodgment deadlines, penalties or interest that accrue while work is suspended;
  • require payment of all amounts outstanding, and payment in advance for further work, before resuming;
  • recover from you our reasonable costs of collection, including debt collection agency fees and legal costs on a full indemnity basis; and
  • terminate the engagement under clause 33.

If you dispute an invoice in good faith, you must notify us in writing within 14 days of the invoice date, identifying the disputed amount and the reasons. You must still pay the undisputed portion by the due date. Amounts not disputed within that period are taken to be accepted, without limiting any right you have under the ACL.

23. Disbursements and third party costs

You must pay, or reimburse us for, government fees and charges (including ASIC fees), filing fees, third party software charges, external specialist fees and other disbursements we incur on your behalf with your prior approval. Disbursements are payable in addition to our fees, are non refundable by us once paid to the third party, and may be required in advance.

24. Fee variations and additional work

Quoted and package fees are based on the scope, complexity and volume of work we reasonably anticipate from the information available when the fee is set, and assume your records are complete, reconciled and provided on time. We may adjust fees, with notice to you before the additional amount is incurred, where:

  • the actual scope, complexity or volume of work materially exceeds what was anticipated, including where records are incomplete, unreconciled or provided late;
  • prior period items were not lodged or require amendment, which may also require an amended engagement;
  • new obligations arise during a period (for example FBT, Division 7A, thin capitalisation, R&D, payroll tax or AUSTRAC obligations) that were not included in the agreed scope; or
  • you ask us to amend a lodged return or completed financial statements, which is an additional engagement.

We may also review and adjust recurring package fees annually with at least 30 days written notice. If you do not accept an adjustment you may terminate under clause 33 before it takes effect.

Part E · Guarantees, refunds and liability

25. Service and price guarantee

If you are not satisfied with our services, raise it with us immediately and we will work with you in good faith to put it right. Depending on the circumstances, that may include redoing or correcting the work at no additional cost, agreeing an adjusted fee, or providing a refund in accordance with clause 27. This guarantee is in addition to, and does not limit, your rights under the ACL.

26. Your rights under the Australian Consumer Law

Where you acquire services from us as a "consumer" within the meaning of the ACL, our services come with guarantees that cannot be excluded, including that services will be provided with due care and skill, be fit for any purpose you made known to us, and be supplied within a reasonable time. Nothing in these terms excludes, restricts or modifies any consumer guarantee, right or remedy that cannot lawfully be excluded, restricted or modified.

For a major failure in services you are entitled to cancel the contract and obtain a refund for the unused portion, or compensation for the reduced value, and to compensation for other reasonably foreseeable loss or damage. For a failure that is not major, you are entitled to have the problem fixed within a reasonable time and, if it is not, to cancel and obtain a refund for the unused portion. Where the ACL permits us to limit our liability for a breach of a consumer guarantee (for services not of a kind ordinarily acquired for personal, domestic or household use), our liability is limited, at our election, to supplying the services again or paying the cost of having the services supplied again.

27. Refunds and cancellations

Subject always to clause 26, the following applies:

  • Work not yet performed. If an engagement or fixed fee package is cancelled by either party, we will refund fees paid in advance for services not yet performed, calculated on a fair and reasonable basis by reference to the work completed and the costs and commitments we have already incurred, within 14 days of the cancellation taking effect.
  • Work performed. Fees for services we have performed in accordance with the engagement are earned when the work is done and are not refundable, except as required by the ACL or as we agree under clause 25.
  • Deficient work. If work is deficient, our first obligation and right is to re perform or correct it within a reasonable time at no additional cost to you. A refund for deficient work is available where re performance is not possible, is not provided within a reasonable time, or where the ACL entitles you to one.
  • Disbursements. Government fees, third party charges and disbursements are not refundable by us once paid, and any refund of them is a matter between you and the relevant third party.
  • Subscriptions and recurring packages. You may cancel a recurring package or subscription (including the SuperNice Tax platform) at any time. Cancellation takes effect at the end of the current billing period, no further periods will be charged, and amounts already charged for the current or past periods are not refundable except as required by the ACL.
  • Consultations and bookings. If a paid consultation is cancelled with less than 24 hours notice, or you do not attend, we may retain the fee or charge a reasonable cancellation fee, at our discretion and subject to the ACL.
  • Change of mind. We are not obliged to refund fees for services performed, or partly performed, because you change your mind, no longer require the work, or engage another provider. We will always discuss these situations and deal with them reasonably.
  • No refund of penalties or tax. A refund of our fees does not extend to, and we do not reimburse, tax, penalties or interest you owe a regulator, except where such amounts are recoverable from us as compensation under clause 26 or 28.

How to request a refund

Email isaac@supernice.au with your name, the engagement or service concerned, the amount in question and the reasons for the request. We will acknowledge the request within 2 business days, may ask for further information, and will respond in full within 10 business days. Approved refunds are paid to the original payment method, or by bank transfer to an account in your name, within 14 days of approval. We do not pay refunds to third parties.

28. Limitation of liability

Our liability is limited by a scheme approved under Professional Standards Legislation. Information about the scheme is available from the Professional Standards Councils at psc.gov.au. We maintain professional indemnity insurance that meets the requirements of the Tax Practitioners Board.

To the maximum extent permitted by law, and subject to clause 26 and the applicable scheme:

  • our total aggregate liability to you for all claims arising out of or in connection with an engagement, however arising, is limited to the amount determined under the applicable professional standards scheme or, where no scheme applies to the claim, to an amount equal to the fees (excluding GST and disbursements) you paid us for the services giving rise to the claim in the 12 months before the event giving rise to the claim;
  • we are not liable for any indirect or consequential loss, or for loss of profit, revenue, business, opportunity, goodwill, reputation, anticipated savings, or loss or corruption of data, however arising;
  • we are not liable for loss to the extent it arises from information or instructions you gave us that were false, misleading, incomplete or late, from your failure to follow our advice, from your failure to review documents before signing or lodging them, or from acts or omissions of you or any third party we do not control (including regulators, banks and software providers);
  • we are not liable for loss arising from your use of our advice for a purpose, transaction, period or entity other than the one for which it was given, or from any third party's use of or reliance on our advice or work product;
  • no claim may be brought against any individual director, employee or contractor of Super Nice Advice Pty Ltd personally, and each of them may rely on this clause; and
  • each limitation and exclusion in these terms operates separately and survives termination of the engagement.

Nothing in these terms excludes or limits liability for fraud or fraudulent misrepresentation, or any liability that cannot lawfully be excluded or limited. Nothing in these terms excludes, limits or modifies our obligations under the Tax Agent Services Act 2009 (Cth), the Code of Professional Conduct, the applicable APES professional standards, or any other statutory or professional obligation we cannot contract out of.

29. Proportionate liability and contribution

The proportionate liability provisions of the Civil Liability Act 2003 (Qld), and any equivalent legislation in another jurisdiction, apply to any claim for economic loss arising from a failure to take reasonable care. Our liability for any loss is reduced to the extent that the loss was caused or contributed to by you, by any entity covered by your engagement letter, or by any other person for whom we are not responsible, whether or not that person is a party to the claim.

30. Your indemnity to us

To the maximum extent permitted by law, you indemnify Super Nice Advice Pty Ltd and its directors, employees and contractors against all loss any of them suffers or incurs arising out of or in connection with:

  • information or instructions you provided that were false, misleading, incomplete or provided late;
  • your breach of these terms, your engagement letter or any law;
  • your misuse of the website;
  • any claim by a third party (including an entity covered by your engagement letter, a beneficiary, shareholder, lender or purchaser) relating to services we performed for you or to that third party's use of or reliance on our work product; and
  • steps we reasonably take to comply with our legal and professional obligations in connection with your affairs, including under clause 37,

except to the extent the loss is caused by our negligence, fraud or wilful misconduct. This indemnity does not relieve us of, and does not require you to compensate us for the consequences of, any obligation we have under the Tax Agent Services Act 2009 (Cth) or the Code of Professional Conduct. It is a continuing obligation and survives termination.

31. Notification of claims

To the extent permitted by law, you must give us written notice of any claim against us, setting out reasonable details of the alleged loss and its cause, within 6 months after you first became aware, or ought reasonably to have become aware, of the facts giving rise to the claim. Prompt notice matters: it preserves evidence, allows problems to be fixed before loss compounds, and is a condition of our professional indemnity arrangements. This clause does not apply to a right or remedy under the ACL that cannot be limited.

32. Force majeure

Neither party is liable for a failure or delay in performing its obligations (other than an obligation to pay money) to the extent the failure or delay is caused by an event beyond its reasonable control, including natural disaster, epidemic, war, terrorism, civil unrest, strike, power or telecommunications failure, cyber attack, or failure of a government body, bank or software platform. The affected party must notify the other and take reasonable steps to mitigate. If a force majeure event continues for more than 60 days, either party may terminate the affected engagement by written notice.

Part F · Ending the engagement and disputes

33. Suspension and termination

An engagement starts when you accept the engagement letter and continues until varied or terminated. It may be ended as follows:

  • By either party for convenience with 30 days written notice.
  • By us immediately, by written notice, if: an invoice remains unpaid 14 days after we give you notice of the overdue amount; you fail to provide information or instructions we reasonably require; a conflict of interest or independence issue arises that cannot be managed; you give us information you know, or ought to know, is false or misleading, or you refuse to correct a false or misleading statement as described in clause 37; continuing to act would put us in breach of any law or professional obligation, or at risk of disciplinary action; you or your representatives are abusive, threatening or act unlawfully towards our people; or you become insolvent, bankrupt, or enter administration, liquidation or a similar arrangement.
  • By you immediately, by written notice, if we commit a material breach of the engagement and fail to remedy it within 14 days of your written notice describing the breach.

We may suspend services, instead of or before terminating, in the circumstances described above and in clause 22, and we are not liable for the consequences of a suspension caused by your breach.

34. Consequences of termination

  • You must pay our fees and disbursements for all work performed up to the effective date of termination, including work in progress not yet invoiced, which we may invoice immediately with payment due within 14 days.
  • Any refund due to you for prepaid, unperformed work is dealt with under clause 27.
  • Our obligation to perform further work ends, including preparing or lodging documents not yet completed, and responsibility for upcoming lodgment deadlines passes to you from the effective date of termination.
  • We will cooperate reasonably with your incoming accountant in accordance with applicable professional standards, and clause 16 governs documents and records.
  • We may retain copies of your records and our working papers as required for our legal, professional and insurance obligations.
  • Clauses that by their nature should survive termination do survive, including clauses 8, 15, 16, 17, 21 to 23, 26 to 31, 35, 36, 38 and 39.

35. Non solicitation of our people

Our team is the core of our business. During an engagement and for 12 months after it ends, you must not, without our prior written consent, directly or indirectly solicit, employ or engage any of our employees or contractors who performed work on your engagement. If you do, you agree to pay us a recruitment fee equal to 25 percent of that person's total annual remuneration package at the date they leave us, which the parties agree is a genuine pre estimate of our loss, including recruitment and training costs. This clause does not prevent hiring a person who responds to a general public advertisement without other solicitation.

36. Complaints and dispute resolution

We take complaints seriously and most issues are resolved quickly by talking to us. The process is:

  1. Tell us first. Contact us with the details of your concern. We will acknowledge it within 2 business days and aim to respond in full within 10 business days.
  2. Good faith negotiation. If the response does not resolve it, either party may give a written dispute notice, and senior representatives of each party must attempt in good faith to resolve the dispute within 21 days.
  3. Mediation. If the dispute remains unresolved, the parties must refer it to mediation administered by the Resolution Institute in Brisbane before starting court proceedings, with the costs of the mediator shared equally.
  4. Court. Either party may commence proceedings only after the steps above, except that either party may at any time seek urgent injunctive relief, and we may at any time commence proceedings to recover unpaid fees.

You may also complain about tax agent services to the Tax Practitioners Board at tpb.gov.au, and about our conduct as a CPA practice to CPA Australia. Nothing in this clause limits those rights or any right under the ACL.

37. Tax agent disclosures

We are a registered tax agent regulated by the Tax Practitioners Board under the Tax Agent Services Act 2009 (Cth). Our registration details and the disclosures we are required to make, including under section 45 of the Determination, are on our Tax Agent Information page.

We must not make, prepare or permit false or misleading statements to the TPB, the ATO or other agencies. If we become aware that a statement made in or in connection with your affairs is false or misleading, we must advise you to correct it, and if it is not corrected within a reasonable time we may be required to withdraw from the engagement and to notify the TPB and/or the ATO. By engaging us you authorise us to take the steps necessary to comply with these obligations, and you agree that we are not liable for loss arising from steps taken in good faith to comply with them.

Part G · General

38. General provisions

  • Entire agreement. These terms, your engagement letter and our Privacy Policy record the entire agreement between the parties about their subject matter and supersede all prior discussions, representations and proposals, other than any representation made fraudulently or any statutory right that cannot be excluded.
  • Variation. We may vary these terms by publishing the updated version on this page. For website use, changes take effect when published. For services, changes take effect for new engagements immediately, and for existing engagements 30 days after we notify you, and do not vary a signed engagement letter without your agreement.
  • Severability. If any provision of these terms is void, unenforceable or illegal, including under the unfair contract terms provisions of the ACL, it is to be read down to the extent necessary to be valid and enforceable and, if it cannot be read down, severed, without affecting the remaining provisions.
  • No waiver. A failure or delay by either party in exercising a right is not a waiver of it, and a single or partial exercise of a right does not prevent its further exercise.
  • Assignment. You may not assign or novate your rights or obligations without our prior written consent. We may assign or novate to a related body corporate, or to a purchaser of our practice or a relevant part of it, on written notice to you.
  • Subcontracting. We may subcontract the performance of any part of the services consistently with clause 19, and we remain responsible for the services we are engaged to provide.
  • Notices. Notices must be in writing and may be given by email, to us at the address in clause 40 and to you at the last email address you notified to us. An emailed notice is taken to be received when sent, unless the sender receives an automated delivery failure.
  • Relationship. Nothing in these terms creates a partnership, joint venture, employment or fiduciary relationship beyond the professional duties that apply to us at law.
  • Survival. The clauses identified in clause 34 survive termination or expiry of any engagement and of these terms.

39. Governing law and jurisdiction

These terms, and any dispute arising out of or in connection with them, the website or the services (including non contractual disputes), are governed by the laws of Queensland, Australia. Each party irrevocably submits to the non exclusive jurisdiction of the courts of Queensland and the courts entitled to hear appeals from them.

40. Contact us

For any question about these terms, to give a notice, or to make a complaint or refund request, contact:

Super Nice Advice Pty Ltd

ABN: 37 623 908 118

Email: isaac@supernice.au

Phone: 0489 084 490

Brisbane: 1/27 Mayneview St, Milton QLD 4064

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