Privacy Statement
Privacy Policy and Client Data Disclosure Statement
Entity: AIM S Australia Pty Ltd (ABN 21 159 602 276)
Regulatory Head of Power: Tax Agent Services Act 2009 (TASA); Privacy Act 1988 (Cth).
- Governance and Purpose
AIM S Australia Pty Ltd (“the Firm”) is a registered Tax Agent committed to protecting your information. This document governs our handling of your data under the “dual-key” obligations of the Privacy Act (APPs) and the TASA Code of Professional Conduct.
- Collection of Personal Information
2.1 Data Collected: We collect Identity Data (Name, DOB, VOI documents), Government Identifiers (TFN, ABN), Financial Data, and Correspondence.
2.2 Method: Collection occurs via direct interaction, secure digital forms (Jotform), and third parties (ATO, financial institutions) where authorised.
- SPECIAL NOTICE: Tax File Number (TFN) Collection
Authority: Authorised by the Taxation Administration Act 1953.
Purpose: Strictly limited to taxation, superannuation, and personal assistance law purposes.
Voluntary: Providing your TFN is voluntary, but failure to provide it prevents us from lodging returns electronically or accessing ATO portals.
- Use and Disclosure of Information
4.1 Primary Purpose: To prepare/lodge tax returns, advise on tax liabilities, and communicate with the ATO.
4.2 Disclosure to Third Parties (TASA Code Item 6): We will not disclose your information to a third party without your specific permission, unless there is a legal duty. You grant us permission to disclose to:
- Regulatory Bodies: ATO, TPB, ASIC.
- Professional Parties: Insurers, legal advisors.
- Software Vendors: See “Cloud Computing” below.
- Cloud Computing and Cross-Border Disclosure (APP 8)
5.1 Cloud Service Providers: We utilize the following third-party providers. Your data may be stored or accessed in the jurisdictions listed.
| Service Provider | Function | Primary Locations |
|---|---|---|
| Xero | Accounting & Tax | Australia, USA, NZ |
| Dropbox | Document Storage | USA, Australia |
| Jotform | Data Collection | USA, Germany |
| Microsoft 365 | Email/Internal | Australia |
5.2 Informed Consent (APP 8.1 Exception):
By accepting this policy, you acknowledge that your personal information will be disclosed to these overseas recipients.
IMPORTANT – PLEASE READ CAREFULLY:
Under Australian Privacy Principle 8.1, we are generally required to take reasonable steps to ensure overseas recipients do not breach the APPs. However, by providing your consent to this disclosure, you acknowledge that:
- We will not be required to take such steps;
- We will not be accountable under the Privacy Act 1988 if the overseas recipient breaches the Australian Privacy Principles; and
- You will not be able to seek redress under the Privacy Act 1988 for such a breach.
Having been informed of these consequences, you consent to the disclosure.
- Data Security and Breach Protocol
6.1 Measures: We employ MFA, encryption (transit/rest), and role-based access control.
6.2 Notifiable Data Breaches: We will notify you and the OAIC of any eligible data breach likely to result in serious harm, as required by the NDB scheme.
- Data Retention and Access
7.1 Retention: We retain records for the statutory period (generally 5 years) as required by the Taxation Administration Act 1953.
7.2 Access: You may request access to your data. We may charge a reasonable administrative fee for retrieval of archived files.
- Complaints and Contact
8.1 Contact: Privacy Officer at info@aimsaustralia.com.au.
8.2 Escalation:
- Privacy: OAIC (www.oaic.gov.au)
- Conduct: Tax Practitioners Board (www.tpb.gov.au)