1. Purpose of this Privacy Policy

This Privacy Policy explains how AIM S Australia Pty Ltd collects, holds, uses, discloses, protects and manages personal information.

For transparency, ABN Lookup records the entity name as AIM S AUSTRALIA PTY. LTD., ABN status active from 23 July 2012, entity type Australian Private Company, GST registration from 24 July 2015, main business location VIC 3000, and current business names AIM S AUSTRALIA and AIMS Australia Tax Accountants.

This Privacy Policy applies to information collected through our website, client portal, engagement process, email communications, cloud document-sharing systems, tax agent services, advisory services and other professional services.

We handle personal information in accordance with the Privacy Act 1988, Australian Privacy Principles, Notifiable Data Breaches scheme, tax file number rules and our professional obligations as a registered tax agent, to the extent those laws and obligations apply.

2. Personal information we collect

We may collect personal information including name; date of birth; address; email address; telephone number; tax file number; Australian business number; ATO details; bank account details; identity documents; employment details; income details; deduction records; rental-property information; capital gains tax information; foreign income and foreign asset information; tax residency information; spouse and dependant details; private health insurance details; Medicare levy information; superannuation information; business records; trust, company, partnership and SMSF information; information about companies, trusts, partnerships or other entities connected with the client; correspondence with the ATO, TPB, ASIC or other authorities; payment records; portal activity records; electronic-signature records; documents uploaded or shared through Seamlss, Dropbox, Google Drive, OneDrive, email or other secure document-sharing methods; and other information required to provide professional services.

Some information may be sensitive or require heightened protection, including tax file numbers, identity documents, bank details, health-related information relevant to Medicare levy or exemption matters, and family information relevant to tax claims.

3. How we collect information

We may collect information from clients directly; authorised representatives; spouses or family members authorised by the client; employers; bookkeepers; lawyers; financial advisers; mortgage brokers; real estate agents; property managers; banks; share brokers; foreign tax advisers; ATO pre-fill and ATO online services; ASIC, ABR, Services Australia and State revenue offices; client portals; email; online forms; Xero Tax; Seamlss; Dropbox; Google Drive where a client uses Google Drive to share documents; Microsoft OneDrive where a client uses OneDrive to share documents; other secure document-storage or file-sharing methods used or authorised by the client; accounting software; tax software; document-signing systems; public registers; and other lawful sources.

4. Why we collect, use and disclose information

We collect, use and disclose personal information to provide tax agent services; prepare and lodge tax returns, activity statements and other tax documents; provide tax advice; verify identity; access ATO records; communicate with clients; issue invoices and receive payment; manage client relationships; comply with legal, regulatory and professional obligations; respond to ATO, TPB, ASIC, court, tribunal or government requests; manage risk, quality control, insurance and complaints; maintain professional records; improve systems and services; protect against fraud, cyber risk and unauthorised access; use professional software, secure portals, document-sharing platforms and technology-assisted tools subject to safeguards; and perform administrative and business functions.

5. Tax file numbers and government identifiers

Tax file numbers and government identifiers are handled in accordance with applicable tax file number rules, privacy requirements and taxation laws.

We use tax file numbers and government identifiers only where reasonably necessary for lawful tax, superannuation, identity verification, ATO-access, compliance, record-keeping or related professional purposes.

If a client does not provide a tax file number where required for the relevant service, we may be unable to prepare or lodge returns, access ATO records or provide the requested service.

6. Storage, document exchange and technology systems

AIM S Australia Pty Ltd uses third-party systems and technology providers to deliver professional services, manage client documents, prepare tax work, communicate with clients and maintain internal workflow.

These systems may include Xero Tax; Seamlss client portal; Dropbox; email systems; Google Drive where a client shares documents with us using Google Drive; Microsoft OneDrive where a client shares documents with us using OneDrive; other secure document-storage or file-sharing methods used or authorised by the client; tax and accounting software; document-signing tools; workflow systems; practice-management systems; backup systems; and IT and cybersecurity systems.

Client documents and working papers may be received, stored, exchanged, reviewed, processed or managed through these systems where reasonably required for the agreed services.

We take reasonable steps to protect personal information from misuse, interference, loss, unauthorised access, modification and disclosure. However, no system is completely secure. Clients should use our nominated secure portal or secure document-exchange method wherever possible.

7. Client use of Google Drive, OneDrive, Dropbox and other storage platforms

Clients may choose to provide documents to us through Google Drive, Microsoft OneDrive, Dropbox or other secure document-storage or file-sharing methods.

Where a client chooses to share documents through a third-party storage platform, the client is responsible for ensuring that the link is sent to the correct AIMS email address or authorised person; sharing permissions are appropriately limited; the link does not provide unnecessary public access; the documents shared are relevant to the engagement; the client has authority to share the documents; and access is removed or restricted when no longer required.

AIM S Australia Pty Ltd may download, review, store or copy documents provided by the client through such methods into AIMS’ own working systems where reasonably necessary to perform the agreed services and maintain professional records.

8. Overseas contractors

AIM S Australia Pty Ltd does not currently utilise overseas contractors to perform client professional work.

If AIM S Australia Pty Ltd proposes to use overseas contractors in future for a client engagement, it will seek the client’s explicit written consent before doing so, except where disclosure is otherwise required or authorised by law.

9. Cloud systems and possible overseas processing

Although AIM S Australia Pty Ltd does not currently use overseas contractors, some software, cloud storage, client portal, document-signing, email, backup, cybersecurity, IT support and other technology providers may store, process, back up, route or support information in Australia or overseas, depending on the provider’s infrastructure and service arrangements.

Where the Australian Privacy Principles apply and personal information is disclosed to an overseas recipient, AIM S Australia Pty Ltd will take reasonable steps required by APP 8 unless an exception applies.

Where it is not practicable to specify all countries used by software, hosting, backup, support or cloud infrastructure providers, AIM S Australia Pty Ltd describes the categories of providers used and will update this Privacy Policy if a material overseas disclosure arrangement becomes known or changes.

AIM S Australia Pty Ltd may use limited technology-assisted tools for internal drafting, research, review or quality-control support where appropriate. We take reasonable steps to minimise or de-identify personal information and not to enter tax file numbers, identity documents, bank details, login credentials or directly identifiable sensitive client information into general-purpose AI tools unless the client has given explicit written consent or the use is otherwise required or authorised by law.

10. Disclosure to third-party service providers

We may disclose personal information to third-party service providers where reasonably necessary to provide services, manage documents, communicate with clients, verify identity, prepare tax work, comply with legal obligations, manage cybersecurity, maintain professional records, process payments, obtain professional support or administer our practice.

These providers may include Xero Tax and related tax software providers; Seamlss; Dropbox; email service providers; Google Drive where a client uses Google Drive to share documents; Microsoft OneDrive where a client uses OneDrive to share documents; other secure storage providers used or authorised by the client; document-signing providers; workflow and practice-management providers; IT and cybersecurity providers; backup and cloud infrastructure providers; payment processors; professional advisers; insurers; the ATO, TPB, ASIC, ABR, Services Australia, State and Territory revenue offices, courts, tribunals and regulators where required or authorised; and other parties authorised by the client or by law.

11. Direct marketing

We may send service updates, tax updates or information about our services where permitted by law.

Clients may unsubscribe from marketing communications at any time. Service-related communications, engagement communications, payment reminders and regulatory communications are not marketing messages and may still be sent.

12. Website, cookies and analytics

Our website may use cookies, analytics tools, security tools and embedded third-party services.

These tools may collect information such as IP address, browser type, device type, pages viewed, referral source, time on site and general usage information.

Clients can adjust browser settings to block cookies, although this may affect website functionality.

13. Notifiable Data Breaches

If AIM S Australia Pty Ltd becomes aware of a suspected data breach involving personal information, it will assess whether the breach is likely to result in serious harm.

Where legally required, AIM S Australia Pty Ltd will notify affected individuals and the Office of the Australian Information Commissioner as soon as practicable and in accordance with the Notifiable Data Breaches scheme.

Where practicable, we will also take steps to contain, remediate and reduce the risk of harm arising from a suspected or actual data breach.

14. Access and correction

Clients may request access to personal information we hold about them.

Clients may also request correction if information is inaccurate, out of date, incomplete, irrelevant or misleading.

We may need to verify identity before responding. We may refuse access or correction where permitted by law.

15. Retention and destruction

We retain personal information for as long as reasonably necessary for the purpose for which it was collected, including to comply with tax, legal, professional, insurance, dispute-resolution and regulatory obligations.

After the relevant retention period, records may be securely destroyed, deleted or de-identified.

16. Anonymity and pseudonymity

Clients may deal with us anonymously or using a pseudonym where lawful and practical. However, for most tax agent services we must identify the client and obtain accurate personal information. If a client does not identify themselves, we may be unable to provide services.

17. Privacy complaints

Privacy complaints should be directed to AIM S Australia Pty Ltd at info@aimsaustralia.com.au or by phone on 1300 11 24 67.

We will review the complaint and respond within a reasonable timeframe.

If the client is not satisfied with our response, the client may contact the Office of the Australian Information Commissioner.

18. Changes to this Privacy Policy

We may update this Privacy Policy from time to time. The current version will be published on our website.

Useful regulatory links

• TPB Register
• TPB complaints process
• OAIC privacy complaints