SMSF.PLACE

Registered Tax Agent

SMS Audit Services

Internal Audit Services

Auditoronline

A.F.S.L. 489114

SMSF Setup

Pension Advice

Updated 1 January 2021

Liability limited by a scheme approved under Professional Standards Legislation.

SMSF.PLACE

SMSF.PLACE is a CPA Practice

Liability limited by a scheme approved under Professional Standards Legislation.

SHINGUMI RESOURCES PTY LTD T/AS SMSF.PLACE

TERMS OF ENGAGEMENT

1) These terms may not be varied without the express written consent of SMSF.PLACE

2) The Service Provider is SMSF.PLACE

3) The Customer is the Client

4) Quality Control

The conduct of our services in accordance with Australian Accounting Standards means that information acquired by us in the course of our services is subject to strict confidentiality requirements. Information will not be disclosed by us to other parties except as required or allowed for by law or professional standards, or with the client’s express consent. Our accounting services files may, however, be subject to review as part of the quality control review program of CPA Australia which monitors compliance with professional standards by its members.

By agreeing to these terms and conditions the client acknowledges that, if requested, SMSF.PLACE’s files relating to this accounting services will be made available to CPA Australia. Should this occur, The supplier will advise the client.

5) The supplier looks forward to full co-operation with the client. The client will make available any records, documentation and other information required in connection with the services provided.

6) Accounting services may also involve correspondence with the client’s advisors including but not limited to their Actuary, Auditor, Lawyer and/or Administrator if applicable, and the use of their work and expertise. The client authorises SMSF.PLACE to correspond on their behalf with such parties.

9) Indemnity

10) In consideration for the acceptance of the accounting services engagement by the accounting services client and the members thereof jointly and severally indemnify the accountant SMSF.PLACE (and its officers, employees, associates, next of kin, heirs and assigns) from all losses arising from the conduct of the accounting services of the Client.

11) The client waives and releases the accounting services from all liability and assumes all risk arising from the accounting services of the fund.

12) Such losses include but are not limited to tax liabilities, tax penalties, statutory penalties, capital losses, income losses, losses arising from misadventure, fraud and bad investment, losses arising from any representation made to the accounting services by the trustee and or his/her agents and representatives, losses arising from any breach of duty of the fund’s trustee, losses arising from any circumstance that was known to the trustee and or the beneficiary (ies) of the fund at the time the audit report was signed, losses arising from court orders which vest all or any part of the assets and or income of the fund in any party whether or not they are named as a beneficiary in the financial accounts of the fund, loss of enjoyment of the fund’s assets resulting from court injunction(s) over the assets and income of the fund, losses arising from any other court orders, losses arising from error or misstatement in the financial reports and tax return of the fund, costs and expenses arising from any proceedings that the accounting services is made a party to, costs and expenses arising from any proceedings where the accounting services is called as a witness.

13) Agreement

14) Binding Effect; Duration and Scope of Agreement. This Agreement is binding upon the parties and their respective successors and assigns (including any direct or indirect successor) their spouses, heirs and personal and legal representatives. This Agreement shall be deemed to be effective as of the date of execution.

15) Severability. If any provision (or provisions) of this Agreement (or any portion thereof) shall be held to be invalid, illegal or unenforceable for any reason whatsoever:

(a) the validity, legality and enforceability of the remaining provisions of this Agreement shall not in any way be affected or impaired thereby; and

(b) to the fullest extent legally possible, the provisions of this Agreement shall be construed so as to give effect to the intent of any provision held invalid, illegal or unenforceable.

16) Governing Law. This Agreement shall be governed by and construed and enforced in accordance with the laws of the State of Victoria,

17) Consent to Jurisdiction. The Client and Supplier each irrevocably consent to the jurisdiction of the courts of the State of Victoria for all purposes in connection with any action or proceeding that arises out of or relates to this Agreement and agree that any action instituted under this Agreement shall be brought only in the state courts of the State of Victoria.

18) These terms (as updated from time to time) will be effective for the current financial year and future years.

19) Please note the supplier is not engaged to provide any financial advice and none will be provided other than advice that is within the company's scope of license.

20) Unless specifically provided for in the engagement contract the engagement does not include advice about whether :

• The client should operate a SMSF.

• should chose to make or dispose of any particular investment;

• should rollover super funds from one product to another SMSF or other fund,

• should contribute to a fund;

• administration of the fund;

• members have sufficient time and skill to administer a SMSF;

• members have adequate insurance cover;

• there are and government protections against fraud, theft or disputes in the fund;

• there is recourse to the superannuation complaints tribunal to resolve any dispute

• the advantages and disadvantages of the SMSF.

21) Termination of this agreement

The contract may be terminated by the written agreement of both parties.

If the contract comes to an end the client is liable to pay the supplier’s service costs and outgoings in fulfilling any accounting, legal, administrative, archival, prudential, professional or any other duty whatsoever as yet unperformed relating to the file.

24) The supplier may hold back the performance of a duty where the client has not paid for the costs of performing that duty.

25) The terms of engagement specifically exclude all general advice, strategic advice, structural advice and advice about tax or business planning and the likely impact of alternative strategies unless such advice was expressly engaged in writing.

26) Privacy

27) SMSF.PLACE will take the utmost care of your personal information. SMSF.PLACE has policies and controls in place to keep client information secure. However the fast pace of change in technology and globalisation of services is constantly creating a need for client data to be stored off site and sometimes offshore. The client agrees to allow SMSF.PLACE to send their data off site or offshore and accepts the corresponding risks of date theft.

28) The supplier may need to store client information in the cloud where it may be physically located in a foreign jurisdiction.

29) The supplier may need to transmit your information electronically and in doing so the information may pass through foreign jurisdictions.

30) It may be expedient for SMSF.PLACE to engage contractors on foreign jurisdictions in the performance of our duties. This may necessitate the provision of your private information to a foreign domiciled entity.

32) The supplier may be required by duty and or law to forward your information to various authorities including but not limited to ASIC and the Australian tax Office.

33) The supplier may need to pass your information to auditors, actuaries solicitors or other professionals in the course of our engagement.

34) The supplier may need to store your information on computer.

37) The supplier will take reasonable precautions to protect your information including appropriate controls over the computer system and physical destruction of documentation.

38) The client expressly consents to SMSF.PLACE releasing any information in relation to unpaid services and the account history thereto to any credit reporting agency and or debt collection agency.

38a) If you have a complaint about privacy you may refer to our complaints handling policy.

35) Clients agree to:

i. Provide truthful and accurate information.

ii. Respond to requests for information in a timely manner.

iii. Inform SMSF.PLACE of any changes in facts or circumstances that might affect the engagement.

iv. Check any reports for accuracy and completeness

v. Provide office space and resources necessary to the completion of the engagement where the supplier works on site.

vi. Pay for any time and costs incurred in the administration of the file. The client will pay the total time costs of the supplier including but not limited to the preparation of the engagement documentation, billing, account reminders and follow up, termination of the agreement and responding to disputes between the supplier and the client directly or via third parties, agencies and professional bodies.

vii. Provide all books and records at least 30 days prior to report due date.

viii. The supplier is not responsible for preparing reports where any pertinent document has not been provided by the client.

36) SMSF.PLACE does not provide advice about computer systems and cannot be held liable for the client's non compliance with any data security and privacy legislation.

37) If SMSF.PLACE is required to carry out any services pursuant to statutory duties or professional standards at any time the client liable to pay the costs of those services. Such duties may arise from tax audits or other government administrative private entity or professional body or other as yet unforeseen source. These duties may occur at a considerable period after the service is provided.

38) SMSF.PLACE working papers remain the property of SMSF.PLACE. Working papers are not provided to clients.

39) SMSF.PLACE reserves the rights to all intellectual property and procedures.

40) Reproduction of reports, documents, computer programs and worksheets by the client is expressly prohibited.

41) Payment of account

42) The client is required to pay all debts within 7 days of invoice date.

43) In the event that a client defaults on payment of a debt the client is liable or statutory interest from the date that the account became due.

44) A defaulting client is liable to pay all legal and collection costs.

45) The supplier may record telecommunications.

46) The service provider must be notified in writing of disputes within 60 days.

47) A notice of dispute does not exempt the client from tier obligation to settle their account.

48) Where a client has been requested to make an advance payment the service provider may refrain from commencing work until that payment is received.

49) The client cannot terminate the contract on the basis of late performance unless the work has not been performed for an unreasonable period. The client acknowledges that SMSF.PLACE may have a 90 day work backlog.

51) If our account is in arrears or requested funds have not been forwarded The supplier may stop work until paid.

52) The supplier has a right of lien. i.e. The supplier has the right to keep client documents until the supplier accounts are paid in full.

53) Severability. If any clause or term of this agreement is varied by the mutual consent of the supplier and client, or by any order of a court, then the remaining terms of the agreement are valid.

54) Complaints Procedure

If a client wishes to lodge a complaint about any services provided they may:

1 Speak to their advisor about their concerns.

2 If the complaint is not resolved within 30 days the client may write to:

Compliance and Professional Standards Manager

SMSF.PLACE

PO Box 595

Laverton Vic 3028

The Compliance and Professional Standards Manager will make every endeavour to resolve the matter.

3. If you the client is not satisfied with our treatment of your complaint after 30 days the client may refer the matter to the SMSF.PLACE Practice Manager.

The SMSF.PLACE Practice Manager will make every endeavour to resolve the matter.

4. If after 30 days from notifying the Practice Manager the client is still not satisfied with the outcome of the complaint process, the client may write to the Compliance and Professional Standards Manager to obtain the contact details of the appropriate external dispute resolution body.

SMSF.PLACE

7) Fees

8) Our fees, which will be billed as work progresses, are based on the time required by the individuals assigned to the engagement plus direct out of pocket expenses.

Time is measured in hours. The term ‘One Unit’ refers to a period that is equal to 1/10^th of an hour. i.e. 6 minutes. The minimum time charge is 2 units.

Schedule of charges

All prices quoted ex GST

Time Charges

Admin/Secretary $90

Junior Accountants $130

Intermediate 1 $180

Intermediate 2 $200

Senior 1 $250

Senior 2 $300

Senior 3 $350

Manager $500

Senior Manager $550

Partner $650

Senior Partner $850

Outgoings Minimum Charges

Photocopying first page $11

Photocopying per page $2.2

Printing Letter D5 $5

Printing Letter A4 $20

Facsimile and email (Send or receive )l First page $11

Facsimile and email (Send or receive ) subsequent pages $2.2

Recovery of file from archive $35

Disbursement, travel and out of pocket expenses charged in addition to above.

SMSF.PLACE may at its discretion discontinue work indefinitely if the client

1. does not respond to any request for information within 30 days of written notice,

2. fails to remit an account on by its due date

3. or otherwise neglects to perform a duty under this engagement contract within 30 days of written notice. The client will be liable for all outstanding fees, ongoing fees and outgoings.

Updated 1 January 2020

Liability limited by a scheme approved under Professional Standards Legislation.

AUDITORONLINE

AUDITORONLINE is a CPA Practice

Liability limited by a scheme approved under Professional Standards Legislation.

SHINGUMI RESOURCES PTY LTD T/AS AUDITORONLINE

TERMS OF ENGAGEMENT

1) These terms may not be varied without the express written consent of AUDITORONLINE

2) The Service Provider is AUDITORONLINE

3) The Customer is the Client

4) Quality Control

By agreeing to these terms and conditions the client acknowledges that, if requested, AUDITORONLINE’s files relating to this accounting services will be made available to CPA Australia. Should this occur, The supplier will advise the client.

5) The supplier looks forward to full co-operation with the client. The client will make available any records, documentation and other information required in connection with the services provided.

6) Accounting services may also involve correspondence with the client’s advisors including but not limited to their Actuary, Auditor, Lawyer and/or Administrator if applicable, and the use of their work and expertise. The client authorises AUDITORONLINE to correspond on their behalf with such parties.

9) Indemnity

10) In consideration for the acceptance of the accounting services engagement by the accounting services client and the members thereof jointly and severally indemnify the accountant AUDITORONLINE (and its officers, employees, associates, next of kin, heirs and assigns) from all losses arising from the conduct of the accounting services of the Client.

11) The client waives and releases the accounting services from all liability and assumes all risk arising from the accounting services of the fund.

13) Agreement

15) Severability. If any provision (or provisions) of this Agreement (or any portion thereof) shall be held to be invalid, illegal or unenforceable for any reason whatsoever:

(a) the validity, legality and enforceability of the remaining provisions of this Agreement shall not in any way be affected or impaired thereby; and

(b) to the fullest extent legally possible, the provisions of this Agreement shall be construed so as to give effect to the intent of any provision held invalid, illegal or unenforceable.

16) Governing Law. This Agreement shall be governed by and construed and enforced in accordance with the laws of the State of Victoria,

18) These terms (as updated from time to time) will be effective for the current financial year and future years.

19) Please note the supplier is not engaged to provide any financial advice and none will be provided other than advice that is within the company's scope of license.

20) Unless specifically provided for in the engagement contract the engagement does not include advice about whether :

• The client should operate a SMSF.

• should chose to make or dispose of any particular investment;

• should rollover super funds from one product to another SMSF or other fund,

• should contribute to a fund;

• administration of the fund;

• members have sufficient time and skill to administer a SMSF;

• members have adequate insurance cover;

• there are and government protections against fraud, theft or disputes in the fund;

• there is recourse to the superannuation complaints tribunal to resolve any dispute

• the advantages and disadvantages of the SMSF.

21) Termination of this agreement

The contract may be terminated by the written agreement of both parties.

24) The supplier may hold back the performance of a duty where the client has not paid for the costs of performing that duty.

26) Privacy

27) AUDITORONLINE will take the utmost care of your personal information. AUDITORONLINE has policies and controls in place to keep client information secure. However the fast pace of change in technology and globalisation of services is constantly creating a need for client data to be stored off site and sometimes offshore. The client agrees to allow AUDITORONLINE to send their data off site or offshore and accepts the corresponding risks of date theft.

28) The supplier may need to store client information in the cloud where it may be physically located in a foreign jurisdiction.

29) The supplier may need to transmit your information electronically and in doing so the information may pass through foreign jurisdictions.

30) It may be expedient for AUDITORONLINE to engage contractors on foreign jurisdictions in the performance of our duties. This may necessitate the provision of your private information to a foreign domiciled entity.

32) The supplier may be required by duty and or law to forward your information to various authorities including but not limited to ASIC and the Australian tax Office.

33) The supplier may need to pass your information to auditors, actuaries solicitors or other professionals in the course of our engagement.

34) The supplier may need to store your information on computer.

37) The supplier will take reasonable precautions to protect your information including appropriate controls over the computer system and physical destruction of documentation.

38) The client expressly consents to AUDITORONLINE releasing any information in relation to unpaid services and the account history thereto to any credit reporting agency and or debt collection agency.

38a) If you have a complaint about privacy you may refer to our complaints handling policy.

35) Clients agree to:

i. Provide truthful and accurate information.

ii. Respond to requests for information in a timely manner.

iii. Inform AUDITORONLINE of any changes in facts or circumstances that might affect the engagement.

iv. Check any reports for accuracy and completeness

v. Provide office space and resources necessary to the completion of the engagement where the supplier works on site.

vii. Provide all books and records at least 30 days prior to report due date.

viii. The supplier is not responsible for preparing reports where any pertinent document has not been provided by the client.

36) AUDITORONLINE does not provide advice about computer systems and cannot be held liable for the client's non compliance with any data security and privacy legislation.

37) If AUDITORONLINE is required to carry out any services pursuant to statutory duties or professional standards at any time the client liable to pay the costs of those services. Such duties may arise from tax audits or other government administrative private entity or professional body or other as yet unforeseen source. These duties may occur at a considerable period after the service is provided.

38) AUDITORONLINE working papers remain the property of AUDITORONLINE. Working papers are not provided to clients.

39) AUDITORONLINE reserves the rights to all intellectual property and procedures.

40) Reproduction of reports, documents, computer programs and worksheets by the client is expressly prohibited.

41) Payment of account

42) The client is required to pay all debts within 7 days of invoice date.

43) In the event that a client defaults on payment of a debt the client is liable or statutory interest from the date that the account became due.

44) A defaulting client is liable to pay all legal and collection costs.

45) The supplier may record telecommunications.

46) The service provider must be notified in writing of disputes within 60 days.

47) A notice of dispute does not exempt the client from tier obligation to settle their account.

48) Where a client has been requested to make an advance payment the service provider may refrain from commencing work until that payment is received.

49) The client cannot terminate the contract on the basis of late performance unless the work has not been performed for an unreasonable period. The client acknowledges that AUDITORONLINE may have a 90 day work backlog.

51) If our account is in arrears or requested funds have not been forwarded The supplier may stop work until paid.

52) The supplier has a right of lien. i.e. The supplier has the right to keep client documents until the supplier accounts are paid in full.

53) Severability. If any clause or term of this agreement is varied by the mutual consent of the supplier and client, or by any order of a court, then the remaining terms of the agreement are valid.

54) Complaints Procedure

If a client wishes to lodge a complaint about any services provided they may:

1 Speak to their advisor about their concerns.

2 If the complaint is not resolved within 30 days the client may write to:

Compliance and Professional Standards Manager

AUDITORONLINE

PO Box 595

Laverton Vic 3028

The Compliance and Professional Standards Manager will make every endeavour to resolve the matter.

3. If you the client is not satisfied with our treatment of your complaint after 30 days the client may refer the matter to the AUDITORONLINE Practice Manager.

The AUDITORONLINE Practice Manager will make every endeavour to resolve the matter.

AUDITORONLINE

7) Fees

8) Our fees, which will be billed as work progresses, are based on the time required by the individuals assigned to the engagement plus direct out of pocket expenses.

Time is measured in hours. The term ‘One Unit’ refers to a period that is equal to 1/10^th of an hour. i.e. 6 minutes. The minimum time charge is 2 units.

Schedule of charges

All prices quoted ex GST

Time Charges

Admin/Secretary $90

Junior Accountants $130

Intermediate 1 $180

Intermediate 2 $200

Senior 1 $250

Senior 2 $300

Senior 3 $350

Manager $500

Senior Manager $550

Partner $650

Senior Partner $850

Outgoings Minimum Charges

Photocopying first page $11

Photocopying per page $2.2

Printing Letter D5 $5

Printing Letter A4 $20

Facsimile and email (Send or receive )l First page $11

Facsimile and email (Send or receive ) subsequent pages $2.2

Recovery of file from archive $35

Disbursement, travel and out of pocket expenses charged in addition to above.

AUDITORONLINE may at its discretion discontinue work indefinitely if the client

1. does not respond to any request for information within 30 days of written notice,

2. fails to remit an account on by its due date

3. or otherwise neglects to perform a duty under this engagement contract within 30 days of written notice. The client will be liable for all outstanding fees, ongoing fees and outgoings.

Updated 1 January 2020

Liability limited by a scheme approved under Professional Standards Legislation.

GROWDEN TAXATION SERVICES PTY LTD PTY LTD

GROWDEN TAXATION SERVICES PTY LTD PTY LTD is an accounting Practice

Liability limited by a scheme approved under Professional Standards Legislation.

SHINGUMI RESOURCES PTY LTD T/AS GROWDEN TAXATION SERVICES PTY LTD PTY LTD

TERMS OF ENGAGEMENT

1) These terms may not be varied without the express written consent of GROWDEN TAXATION SERVICES PTY LTD PTY LTD

2) The Service Provider is GROWDEN TAXATION SERVICES PTY LTD PTY LTD

3) The Customer is the Client

4) Quality Control

By agreeing to these terms and conditions the client acknowledges that, if requested, GROWDEN TAXATION SERVICES PTY LTD PTY LTD’s files relating to this accounting services will be made available to the accounting authorities.

5) The supplier looks forward to full co-operation with the client. The client will make available any records, documentation and other information required in connection with the services provided.

6) Accounting services may also involve correspondence with the client’s advisors including but not limited to their Actuary, Auditor, Lawyer and/or Administrator if applicable, and the use of their work and expertise. The client authorises GROWDEN TAXATION SERVICES PTY LTD PTY LTD to correspond on their behalf with such parties.

9) Indemnity

10) In consideration for the acceptance of the accounting services engagement by the accounting services client and the members thereof jointly and severally indemnify the accountant GROWDEN TAXATION SERVICES PTY LTD PTY LTD (and its officers, employees, associates, next of kin, heirs and assigns) from all losses arising from the conduct of the accounting services of the Client.

11) The client waives and releases the accounting services from all liability and assumes all risk arising from the accounting services of the fund.

13) Agreement

15) Severability. If any provision (or provisions) of this Agreement (or any portion thereof) shall be held to be invalid, illegal or unenforceable for any reason whatsoever:

(a) the validity, legality and enforceability of the remaining provisions of this Agreement shall not in any way be affected or impaired thereby; and

(b) to the fullest extent legally possible, the provisions of this Agreement shall be construed so as to give effect to the intent of any provision held invalid, illegal or unenforceable.

16) Governing Law. This Agreement shall be governed by and construed and enforced in accordance with the laws of the State of Victoria,

18) These terms (as updated from time to time) will be effective for the current financial year and future years.

19) Please note the supplier is not engaged to provide any financial advice and none will be provided other than advice that is within the company's scope of license.

20) Unless specifically provided for in the engagement contract the engagement does not include advice about whether :

• The client should operate a SMSF.

• should chose to make or dispose of any particular investment;

• should rollover super funds from one product to another SMSF or other fund,

• should contribute to a fund;

• administration of the fund;

• members have sufficient time and skill to administer a SMSF;

• members have adequate insurance cover;

• there are and government protections against fraud, theft or disputes in the fund;

• there is recourse to the superannuation complaints tribunal to resolve any dispute

• the advantages and disadvantages of the SMSF.

21) Termination of this agreement

The contract may be terminated by the written agreement of both parties.

24) The supplier may hold back the performance of a duty where the client has not paid for the costs of performing that duty.

26) Privacy

27) GROWDEN TAXATION SERVICES PTY LTD PTY LTD will take the utmost care of your personal information. GROWDEN TAXATION SERVICES PTY LTD PTY LTD has policies and controls in place to keep client information secure. However the fast pace of change in technology and globalisation of services is constantly creating a need for client data to be stored off site and sometimes offshore. The client agrees to allow GROWDEN TAXATION SERVICES PTY LTD PTY LTD to send their data off site or offshore and accepts the corresponding risks of date theft.

28) The supplier may need to store client information in the cloud where it may be physically located in a foreign jurisdiction.

29) The supplier may need to transmit your information electronically and in doing so the information may pass through foreign jurisdictions.

30) It may be expedient for GROWDEN TAXATION SERVICES PTY LTD PTY LTD to engage contractors on foreign jurisdictions in the performance of our duties. This may necessitate the provision of your private information to a foreign domiciled entity.

32) The supplier may be required by duty and or law to forward your information to various authorities including but not limited to ASIC and the Australian tax Office.

33) The supplier may need to pass your information to auditors, actuaries solicitors or other professionals in the course of our engagement.

34) The supplier may need to store your information on computer.

37) The supplier will take reasonable precautions to protect your information including appropriate controls over the computer system and physical destruction of documentation.

38) The client expressly consents to GROWDEN TAXATION SERVICES PTY LTD PTY LTD releasing any information in relation to unpaid services and the account history thereto to any credit reporting agency and or debt collection agency.

38a) If you have a complaint about privacy you may refer to our complaints handling policy.

35) Clients agree to:

i. Provide truthful and accurate information.

ii. Respond to requests for information in a timely manner.

iii. Inform GROWDEN TAXATION SERVICES PTY LTD PTY LTD of any changes in facts or circumstances that might affect the engagement.

iv. Check any reports for accuracy and completeness

v. Provide office space and resources necessary to the completion of the engagement where the supplier works on site.

vii. Provide all books and records at least 30 days prior to report due date.

viii. The supplier is not responsible for preparing reports where any pertinent document has not been provided by the client.

36) GROWDEN TAXATION SERVICES PTY LTD PTY LTD does not provide advice about computer systems and cannot be held liable for the client's non compliance with any data security and privacy legislation.

37) If GROWDEN TAXATION SERVICES PTY LTD PTY LTD is required to carry out any services pursuant to statutory duties or professional standards at any time the client liable to pay the costs of those services. Such duties may arise from tax audits or other government administrative private entity or professional body or other as yet unforeseen source. These duties may occur at a considerable period after the service is provided.

38) GROWDEN TAXATION SERVICES PTY LTD PTY LTD working papers remain the property of GROWDEN TAXATION SERVICES PTY LTD PTY LTD. Working papers are not provided to clients.

39) GROWDEN TAXATION SERVICES PTY LTD PTY LTD reserves the rights to all intellectual property and procedures.

40) Reproduction of reports, documents, computer programs and worksheets by the client is expressly prohibited.

41) Payment of account

42) The client is required to pay all debts within 7 days of invoice date.

43) In the event that a client defaults on payment of a debt the client is liable or statutory interest from the date that the account became due.

44) A defaulting client is liable to pay all legal and collection costs.

45) The supplier may record telecommunications.

46) The service provider must be notified in writing of disputes within 60 days.

47) A notice of dispute does not exempt the client from tier obligation to settle their account.

48) Where a client has been requested to make an advance payment the service provider may refrain from commencing work until that payment is received.

49) The client cannot terminate the contract on the basis of late performance unless the work has not been performed for an unreasonable period. The client acknowledges that GROWDEN TAXATION SERVICES PTY LTD PTY LTD may have a 90 day work backlog.

51) If our account is in arrears or requested funds have not been forwarded The supplier may stop work until paid.

52) The supplier has a right of lien. i.e. The supplier has the right to keep client documents until the supplier accounts are paid in full.

53) Severability. If any clause or term of this agreement is varied by the mutual consent of the supplier and client, or by any order of a court, then the remaining terms of the agreement are valid.

54) Complaints Procedure

If a client wishes to lodge a complaint about any services provided they may:

1 Speak to their advisor about their concerns.

2 If the complaint is not resolved within 30 days the client may write to:

Compliance and Professional Standards Manager

GROWDEN TAXATION SERVICES PTY LTD PTY LTD

PO Box 595

Laverton Vic 3028

The Compliance and Professional Standards Manager will make every endeavour to resolve the matter.

3. If you the client is not satisfied with our treatment of your complaint after 30 days the client may refer the matter to the GROWDEN TAXATION SERVICES PTY LTD PTY LTD Practice Manager.

The GROWDEN TAXATION SERVICES PTY LTD PTY LTD Practice Manager will make every endeavour to resolve the matter.

GROWDEN TAXATION SERVICES PTY LTD PTY LTD

7) Fees

8) Our fees, which will be billed as work progresses, are based on the time required by the individuals assigned to the engagement plus direct out of pocket expenses.

Time is measured in hours. The term ‘One Unit’ refers to a period that is equal to 1/10^th of an hour. i.e. 6 minutes. The minimum time charge is 2 units.

Schedule of charges

All prices quoted ex GST

Time Charges

Admin/Secretary $90

Junior Accountants $130

Intermediate 1 $180

Intermediate 2 $200

Senior 1 $250

Senior 2 $300

Senior 3 $350

Manager $500

Senior Manager $550

Partner $650

Senior Partner $850

Outgoings Minimum Charges

Photocopying first page $11

Photocopying per page $2.2

Printing Letter D5 $5

Printing Letter A4 $20

Facsimile and email (Send or receive )l First page $11

Facsimile and email (Send or receive ) subsequent pages $2.2

Recovery of file from archive $35

Disbursement, travel and out of pocket expenses charged in addition to above.

GROWDEN TAXATION SERVICES PTY LTD PTY LTD may at its discretion discontinue work indefinitely if the client

1. does not respond to any request for information within 30 days of written notice,

2. fails to remit an account on by its due date

3. or otherwise neglects to perform a duty under this engagement contract within 30 days of written notice. The client will be liable for all outstanding fees, ongoing fees and outgoings.