Terms of service

Liability limited by a scheme approved under Professional Standards Legislation

• The TPB maintains a register with details of registered, suspended and deregistered Tax and BAS Agents.  This register is available to the public  at https://www.tpb.gov.au/public-register.

• The TPB requires that all registered Tax Practitioners take appropriate steps to verify the identity of clients and client entities prior to providing Tax Agent services and BAS services, and on an ongoing basis, as appropriate. This verification is important to meet our regulatory requirements as a registered Tax Practitioner and delivering taxation and BAS services. Identity verification helps minimise the risk of identity theft and fraudulent activities against our firm, our clients and/or the government. Prior to the engagement of a new client, identification verification checks of new clients or their representatives will be conducted.

• LMN Partners strive to provide our clients with the best advice and service at all times. If you have any concerns about our costs or services, please speak to the person responsible for this engagement. To resolve your concerns, we have policies and procedures in place to deal appropriately with complaints and will use best endeavours to resolve a complaint or dispute to the mutual satisfaction of all parties involved. We may require you to detail your complaint in writing to allow us to fully investigate any concerns that you raise. Where your complaint concerns a Tax Agent service or BAS Agent service  we have provided, you also have the right to make a complaint to the TPB in accordance with their complaints process described here https://www.tpb.gov.au/complaints.

• We have rights, responsibilities and obligations as a registered Tax Practitioner to our clients, under the taxation laws (including the TASA and Code of Professional Conduct). Our clients also have obligations to us as their registered Tax Practitioner. Please refer to the fact sheet published by the TPB summarising your obligations to the ATO, and your Tax Practitioner’s obligations to you, the TPB and ATO https://www.tpb.gov.au/sites/default/files/2025-06/Keeping%20your%20clients%20informed_Factsheet.pdf.

• Registered Tax Practitioners are required to advise clients of matters that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service. We advise:
• None of the nominated events in paragraph 45(1)(d) of the Determination have occurred within the last 5 years;
• None of the prescribed matters in paragraph 45(1)(e) of the Determination currently apply to a registered Tax Practitioner.