Privacy Policy

For any questions and notices, please contact us at:

JL Business & Tax Chartered Accountants 

Gympie Queensland

Email: jenna@jlbusiness.com.au

Updated October, 2024

Purpose of the policy

JL Business & Tax Advisers Pty Ltd ACN 671 933 092 (and its Related Entities and Related Bodies Corporate, as defined under the Corporations Act 2001 (Cth)) (JL Business & Tax Chartered Accountants) is committed to protecting the privacy of personal information obtained through its operations as a professional services firm. JL Business & Tax Chartered Accountants are bound by the Privacy Act 1988 (Cth) (Privacy Act), including the Australian Privacy Principles (APPs), and any relevant privacy code registered under the Privacy Act.

The purpose of this policy is to generally inform people of:

• how and when we collect personal information and personal data;
• how we use and disclose personal information and personal data;
• how we keep personal information and personal data secure, accurate and up-to-date;
• how an individual can access and correct their personal information and personal data; and
• how we will facilitate or resolve a privacy complaint.

Policy Statement

The Australian Privacy Principles apply to personal information, that is, information or an opinion (whether true or not) relating to an identified individual or which can be used to reasonably identify that individual. Please note that information about companies is not personal information. However, the principles will apply to an individual who is carrying on a business as a sole trader. All JL Business & Tax Chartered Accountants employees are subject to policies and procedures that seek to ensure that the organisation complies with the Australian Privacy Principles.

The kinds of personal information we collect and hold

JL Business & Tax Chartered Accountants collects personal information for the following purposes: Enquiries from clients; provision of taxation and business advisory services, and other similar business activities; marketing services and human resources. JL Business & Tax Chartered Accountants also collects personal information that is reasonably necessary for, or directly related to those purposes.

The specific types of personal information JL Business & Tax Chartered Accountants may collect and hold includes the following:

• name;
• company name;
• residency;
• date of birth;
• country of residence;
• job title and employer;
• Tax File Number;
• Employee record information;
• resume or application related behaviour
• contact details such as address, email address;
• business/mailing address;
• title;
• nature of business;
• bank account and credit or debit card details;
• advice received from the client or prospective client that may contain additional personal information, such as family relationships and other business-related connections;
• qualifications, memberships and other accreditations;
• financial records;
• racial or ethnic background, political or religious beliefs; and
• online interactions with our website, publications, alerts and social media activity;

As set out below, JL Business & Tax Chartered Accountants also collects certain information that is not directly and specifically provided by third parties, such as an IP address, browsing pattern on the site, click stream, and the status of cookies placed on a computer. JL Business & Tax Chartered Accountants does not collect any personal information other than information reasonably necessary for, or directly relating to, the primary purpose for which JL Business & Tax Chartered Accountants has been engaged or may be engaged, or its other functions and activities.

How we collect personal information

As much as possible, JL Business & Tax Chartered Accountants only collects personal information that has been directly provided to us by our clients or prospective clients, associates of clients, our suppliers or potential suppliers, our employees or potential employees, or is otherwise available in the public domain where this information will assist us with the provision of services to our current and prospective clients. Information may have been provided verbally or in writing (including by email or through web forms).

JL Business & Tax Chartered Accountants may from time to time collect personal information from alternative sources. Some examples of these alternative collection events are:

• concerning an associate of a client or a prospective client (e.g. a spouse or a child) where it is considered unreasonable or impracticable to seek this same information directly from the associate;
• when we collect personal information about you from third parties;
• personal information collected from your business card;
• when we collected personal information about you from a referee provided by you on an application made with us;
• when we collect information from you in order to provide you with services, a quote for services or our invoices in relation to services rendered;
• when we collect personal information about you when you register to attend or attend an event; or
• when we collect personal information about you from publicly available sources including but not limited to, court judgments, directorship and bankruptcy searches, Australia Post, White Pages directory, and social media platforms (such as LinkedIn, Facebook, Twitter, Google, Instagram etc.).

Also, our website uses cookies to identify site users and their interests and to track usage of the site. Cookies are small pieces of text stored on a computer that help us to know which browser the operator is using, where they have been on the site and any web sites to which they may link in order to use some of our features. By acceptance of our cookie, the user will be permitted access to certain pages of the site without having to log in each time they visit. A user who does not accept the cookie from the site may not be able to access certain areas of the site.

We also log IP addresses, or the location of computers on the internet to help diagnose problems with our server and to administer the site. If the user prefers not to accept a cookie, they can set their web browser to warn them before accepting any cookies. Alternatively, they can refuse all cookies by turning them off in their web browser.

If JL Business & Tax Chartered Accountants collect details about you from someone else, we will whenever reasonably possible, make you aware that we have done this and why, unless special circumstances apply, including as described in this clause below. In general, we will not tell you when we collect personal information about you in the following circumstances:

• where information is collected from our share registry provider;
• where information is collected from any personal referee you have listed on any application form (including any employment application) with JL Business & Tax Chartered Accountants;
• where information is collected for publically available sources including but not limited to, Freedom of Information Act 1982 (Cth), searches, court judgements, directorship and bankruptcy searches, social media platforms (such as Facebook, Twitter, Google, Instagram etc.); or
• as otherwise required or authorised by law.

How we use your personal information

JL Business & Tax Chartered Accountants may at times use and disclose personal information about an individual for the “primary purpose” of collection (i.e. the dominant or fundamental purpose for which that information is collected).

As well as abovementioned purposes, that “primary purpose” includes facilitating our internal business processes, communicating with clients, prospective clients and other external parties, providing ongoing marketing information about our products and services, complying with our legal obligations and dealing with enquiries and complaints.

In certain circumstances, the law may permit or require us to use or disclose personal information for other purposes (for instance where a client would reasonably expect us to and the purpose is related to the purpose of collection).

For tax clients, tax file numbers:

• can be collected by tax agents and accountants;
• can be used only to conduct client’s affairs; and
• can be disclosed only to client and the Australian Tax Office.

Disclosure of Personal Information

JL Business & Tax Chartered Accountants will ordinarily make the following disclosures of your personal information where it is necessary to support the delivery of the client services or other related activities:

• third party service providers utilised in connection with any administrative matters;
• service providers (including IT service providers and consultants) who assist JL Business & Tax Chartered Accountants in providing or marketing our services;
• related entities of JL Business & Tax Chartered Accountants;
• third parties in connection with the sale of any part of JL Business & Tax Chartered Accountants’s business;
• superannuation details to a fund administrator;
• Tax File Number Declaration to the Australian Taxation Office;
• where JL Business & Tax Chartered Accountants is required by law to provide personal information so that JL Business & Tax Chartered Accountants complies with court orders, subpoenas or other legislation that requires us to provide personal information (for example, a garnishee order).
• your superannuation company; and
• the Australian Taxation Office.

We may also use or disclose your personal information and in doing so we are not required to seek your additional consent:

• when it is disclosed or used for a purpose related to the primary purposes of collection detailed above and you would reasonably expect your personal information to be used or disclosed for such a purpose;
• if we reasonably believe that the use or disclosure is necessary to lessen or prevent a serious or imminent threat to an individual’s life, health or safety or to lessen or prevent a threat to public health or safety;
• if we have reason to suspect that unlawful activity has been, or is being, engaged in; or
• if it is required or authorised by law.

Should it be necessary for JL Business & Tax Chartered Accountants to forward personal information to third parties outside the firm, we will make every effort to ensure that the confidentiality of the information is protected.

In the event we propose to disclose such personal information other than for the reasons set out in this policy, we will first notify you or seek your consent prior to such disclosure.

How we store your personal information

Once we collect your personal information, we will either hold it securely and store it on infrastructure owned or controlled by us or with a third party service provider who have taken reasonable steps to ensure they comply with the Privacy Act.

JL Business & Tax Chartered Accountants will take all reasonable steps to protect against the loss, misuse and/or alteration of the information under its control, and that the information it holds is accurate, complete and up to date including through appropriate physical and electronic security strategies.

Only authorised JL Business & Tax Chartered Accountants personnel are provided access to personal information, and these employees are required to treat this information as confidential. We may need to maintain records for a significant period of time. However, when we consider information is no longer needed, we will destroy or permanently de-identify these records.

Accuracy of personal information

JL Business & Tax Chartered Accountants will take all reasonable steps to make sure that any personal information collected, used or disclosed is accurate, complete and up to date. As the accuracy of personal information largely depends on the information that you provide to us, we request that you advise us of any errors in or updates require to your personal information. If you believe that the information we hold about you is inaccurate or out of date, they may contact our office and we will update the relevant information accordingly.

Access to personal information

You have a right to access your personal information, subject to exceptions allowed by law. If you would like to do so, please let us know. You may be required to put your request in writing for security reasons. JL Business & Tax Chartered Accountants reserves the right to charge a fee for searching for, and providing access to, your information on a per request basis.

Complaints

If you have a complaint about our Tax Agent services, please contact me by email at jenna@jlbusiness.com.au. We will attempt to resolve your complaint with 14 days. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the Tax Practitioners Board (TPB). The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, the TPB includes details about your review rights and who can further assist you.

Consent, modifications and updates

This policy is a compliance document prescribed by law rather than a legal contract between two or more persons. However, certain contracts may incorporate all, or part, of this policy into the terms of that contract. In such instances, JL Business & Tax Chartered Accountants may incorporate the terms of this policy such that:

• certain paragraphs in this policy are incorporated into that contract, but in such a way that they do not give rise to contractual obligations onto JL Business & Tax Chartered Accountants, but do create contractual obligations on the other party to the contract; and
• the consents provided in this policy become contractual terms provided by the other party to the contract.

By using our website, engaging us to provide you with services, where you have been provided with a copy of our policy or had a copy of our policy reasonably available to you, you acknowledge and agree that you:

• give the consents given by you in this policy; and
• have been informed of all of the matters in this policy.

We reserve the right to modify our policy as our business needs require. We will take reasonable steps to notify you of such changes (whether by direct communication or by posting a notice on our website).  If you do not agree to our continued use of your personal information due to the changes in our policy, please cease providing us with your personal information and contact us via the details set out in this document.