1. Who is collecting your information

AIM S Australia Pty Ltd, ABN 21 159 602 276, trading as AIM S Australia and AIMS Australia Tax Accountants, collects your personal information. Contact the Privacy Officer at info@aimsaustralia.com.au, 1300 11 24 67, or Level 30, 35 Collins Street, Melbourne VIC 3000.

2. When this notice applies

This notice applies when we collect personal information from you or about you for an enquiry, client onboarding, identity verification, tax agent service, tax advice, related professional service, payment, complaint, security or legal-compliance purpose. A supplemental notice may be provided where the source, purpose, recipient, overseas location or other material processing arrangement is different.

3. Information we collect

Depending on the service, we may collect identity and contact details; TFNs and government identifiers; ATO information; employment, income, expenses and deduction records; bank and payment details; property, rental, loan, share, managed-fund, crypto, foreign-income and CGT information; travel, visa, family and accommodation facts relevant to tax residency; spouse and dependant information; health information relevant to a lawful tax issue; identity, authority, ownership and sanctions information where reasonably required; and communications, approvals and portal records.

Please do not provide a full TFN, full identity document, medical information, login credential or third-party personal information unless requested through an approved channel and reasonably required for the service.

Where sensitive information is reasonably necessary, we will explain the purpose and seek informed consent where APP 3 requires it, unless a lawful exception applies. General acknowledgment of this notice is not blanket consent to collect unrelated sensitive information.

4. Why we collect it

• to assess whether we can act, identify the client, verify authority and manage conflicts and risk;
• to prepare and lodge tax documents and provide Australian tax advice and related calculations;
• to obtain or communicate ATO or other official information where authorised;
• to supervise and quality-review services and maintain professional records;
• to invoice, receive payment, administer the engagement and respond to complaints;
• to prevent fraud, protect systems and investigate security incidents; and
• to comply with taxation, TPB, privacy, TFN, sanctions, court, regulator, insurance and professional obligations.

5. Legal authority or requirement

Collection may be required or authorised by taxation laws, the Tax Agent Services Act 2009 and related instruments, the Privacy (Tax File Number) Rule 2015, sanctions laws, a court or regulator, or another applicable law. Where collection is not compulsory, it may still be reasonably necessary to provide the requested service or manage professional risk.

6. What happens if you do not provide it

If requested information is not provided, we may be unable to identify you, access ATO information, assess residency, substantiate a deduction or tax position, complete a return or advice, meet a deadline, accept the engagement or continue acting. We may need to qualify advice, exclude an item, delay or decline lodgment, recommend further evidence or terminate the engagement.

7. How we may collect information about you from others

We may collect information from an authorised representative, spouse or family member, employer, bookkeeper, lawyer, adviser, property manager, bank, broker, exchange, wallet record, valuer, foreign adviser, ATO, government body, public register or another lawful and relevant source. Where required, we take reasonable steps to ensure you are aware of the collection.

8. Usual disclosures

We may disclose information, where reasonably necessary and authorised or permitted by law, to:

• the ATO, TPB, ASIC, ABR, Services Australia, State or Territory revenue authorities, courts, tribunals, law-enforcement bodies or other regulators where required or permitted by law;
• approved tax, portal, email, cloud storage, electronic signature, workflow, identity, payment, backup, IT and cybersecurity providers;
• employees, contractors, quality reviewers, professional bodies, insurers, lawyers, accountants, foreign advisers, valuers and other specialists subject to appropriate confidentiality and scope controls;
• another adviser or representative you authorise; and
• another person where required or permitted by law.

9. Overseas recipients and processing

The firm uses Seamlss as its client portal, Dropbox for document storage, Xero Tax for tax-return preparation, electronic signatures and lodgment, and business email for communications. These providers may store, route, back up, access or support information in Australia or overseas. Based on currently published provider information and subject to the firm’s actual account configurations, likely overseas locations may include New Zealand, the United States, the United Kingdom, Japan and countries in the European Union, together with other locations identified in current provider subprocessor information. The Technology, Cloud and Provider Schedule gives further details.

Provider Schedule version linked with this notice: 11 July 2026. The current schedule should be consulted for the provider-specific purposes, information categories, likely locations and safeguards.

10. Unlisted technology services

No unlisted general-purpose technology service is authorised to process identifiable client confidential information unless it is first assessed and the applicable disclosure is updated. Public information and properly de-identified material may be used for general research or drafting support, subject to competent human review.

11. TFN information

We request TFN information as an approved recipient only where reasonably necessary to facilitate administration of taxation, personal assistance or superannuation laws, including the Taxation Administration Act 1953 and the applicable income tax or superannuation law. Quoting an individual’s TFN is voluntary and it is not an offence to refuse. If you do not quote it, we may be unable to identify your ATO record, access authorised ATO information, prepare or lodge a return or provide the requested taxation service; taxation-law withholding or other practical consequences may also arise in the relevant context. We restrict access and securely destroy or permanently de-identify TFN information when no longer legally required or necessary for an authorised purpose.

12. Current AML/CTF service boundary

The firm does not currently provide professional designated services under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006. A request that may involve such a service is outside the ordinary engagement and will not commence unless the firm separately assesses and accepts it and provides any additional notice or due-diligence information required by law.

13. Access, correction and complaints

Our Privacy Policy explains how to request access to or correction of personal information and how to complain. Contact the Privacy Officer at info@aimsaustralia.com.au. If you are not satisfied with our response, you may contact the Office of the Australian Information Commissioner.

Privacy Policy: AIMS Privacy Policy

OAIC privacy complaints information: Privacy complaints

14. Direct marketing

We may send relevant service or tax updates where permitted by law. You may unsubscribe from marketing at any time. Necessary engagement, security, billing and regulatory communications may still be sent.

15. Acknowledgment

Acknowledgment confirms receipt or awareness of this notice; it is not a waiver of privacy rights and is not relied on as consent where the law requires a different or more specific consent.

16. Related documents

This notice should be read with the following current website documents:

• Privacy Policy
• Technology, Cloud and Provider Schedule
• Professional and Regulatory Information

AIM S Australia records when and how this notice is provided to a client or prospective client as part of its onboarding and engagement records.