Never-Late Lodgement Promise

1.1 The Never-Late Lodgement Promise (the “Promise”) is offered by Accountants Direct Pty Ltd (ABN 16 155 811 448) (“Accountants Direct”, “we”, “us”, “our”) to subscribers to the Tax + Books™ plan (or another plan we expressly state in writing includes the Promise) (“you”, “your”).

1.2 The Promise forms part of, and must be read together with, our Business Subscription Terms published at accountantsdirect.com.au/business-subscription-terms/ (the “Subscription Terms”), your Services Proposal and your engagement letter. If there is any inconsistency, the Subscription Terms and your engagement letter prevail to the extent of the inconsistency.

2.1 “Business Day” means a day other than a Saturday, Sunday or public holiday in Queensland, Australia.

2.2 “Covered Lodgement” means a lodgement with the Australian Taxation Office that (a) is included in the services under your current Subscription Plan; (b) is prepared by us for the subscribing entity; and (c) first falls due after your onboarding is complete and your books are Clean and Current (as defined in the 30-Day Clean Books Turnaround terms). Covered Lodgements include quarterly or monthly BAS, IAS and the entity’s income tax return, as specified in your Services Proposal.

2.3 “Due Date” means the statutory due date for the Covered Lodgement or, where a later date applies under the ATO’s tax or BAS agent lodgment program or a deferral we have obtained, that later date.

2.4 “Late Lodgement Penalty” means a failure-to-lodge-on-time (FTL) penalty imposed by the ATO on the subscribing entity solely because a Covered Lodgement was lodged after its Due Date.

2.5 “In Our Control” has the meaning given in clause 4.

3.1 If a Covered Lodgement that was In Our Control is lodged after its Due Date, and the ATO imposes a Late Lodgement Penalty on you that is not remitted under clause 6, we will pay that penalty (or reimburse you, where you have already paid it) in accordance with clause 7.

3.2 The Promise is a commitment about the timeliness of lodgement. It is not a promise to pay tax, interest or any other amount on your behalf, and it does not apply to any lodgement that was not In Our Control.

4.1 A Covered Lodgement is “In Our Control” only where, as at ten (10) Business Days before its Due Date, all of the following are true:

(a) we hold all records, information and source documents reasonably required to prepare the lodgement, and you have answered all queries we have reasonably raised;

(b) you have given us any approval, signature, declaration or authority required to lodge — including your declaration under the Taxation Administration Act 1953 (Cth) authorising us to lodge on your behalf;

(c) our appointment as your registered tax agent or BAS agent is in place with the ATO, and has not been revoked or interfered with by you or a third party; and

(d) your account with us is in good standing — your subscription is active, fees due and payable have been paid, and your account is not suspended.

4.2 For clarity: if we have not received the necessary records from you, or we have not received your approval to lodge, we cannot lodge. In that case the lodgement is not In Our Control, the Promise does not apply, and we are not liable to pay any fine, penalty, interest or other amount in connection with that lodgement.

4.3 Where you provide records or approval after the cut-off in clause 4.1 but before the Due Date, we will use reasonable endeavours to lodge on time, but the Promise does not apply to that lodgement.

4.4 Our records (including our practice-management system, communication logs and document-receipt timestamps) are conclusive evidence of when records, approvals and authorities were received, absent manifest error.

5.1 The Promise does not cover:

(a) lodgements that were overdue before your onboarding was complete, or that relate to periods before you subscribed (catch-up and rescue lodgements), unless we expressly agree otherwise in writing;

(b) general interest charge (GIC), shortfall interest charge, penalties for false or misleading statements, penalties relating to non-payment or late payment of tax, super guarantee charges, or any amount other than the Late Lodgement Penalty itself;

(c) the underlying tax, levy or duty payable under any lodgement;

(d) penalties arising because you instructed us to delay or withhold a lodgement, or because you (or another adviser) chose to lodge it yourselves;

(e) penalties imposed on persons or entities other than the subscribing entity (including directors, partners, beneficiaries or related entities), unless their lodgements are expressly included in your Subscription Plan;

(f) lodgements affected by an ATO or government system outage, or by other events beyond our reasonable control (clause 8); and

(g) penalties that are remitted, waived, refunded or reversed by the ATO.

6.1 The ATO commonly remits FTL penalties, including where a taxpayer uses a registered agent (safe-harbour and agent-related remission). If a Late Lodgement Penalty is imposed, you agree that we may first seek remission from the ATO on your behalf, and you must provide the authorities and cooperation we reasonably request to do so.

6.2 Our obligation under clause 3.1 applies only to the amount of the penalty (if any) that remains payable after the remission process is complete. If the ATO remits or refunds a penalty we have already paid or reimbursed, you must repay us the remitted amount (or we may set it off against your account).

7.1 To claim, notify us in writing at support@accountantsdirect.com.au within fourteen (14) days of receiving the penalty notice, and provide a copy of the notice and any related ATO correspondence.

7.2 We will verify the claim against our records, acting reasonably, and notify you of the outcome within ten (10) Business Days of the later of the claim and the completion of the remission process under clause 6.

7.3 Where a claim is accepted, we will at our election pay the ATO directly, reimburse you, or credit your account, within fourteen (14) days of acceptance.

7.4 To the maximum extent permitted by law, payment under this clause is your sole and exclusive remedy for the late lodgement of a Covered Lodgement, and clauses 14 (Liability) and 15 (Indemnity) of the Subscription Terms apply.

8.1 The Promise does not apply where late lodgement results from an outage, degradation or unavailability of ATO systems (including Online services for agents and SBR channels), our software providers, or our own systems, or from any event beyond our reasonable control. Where practicable we will lodge as soon as the relevant system is restored and seek any available deferral or remission.

8.2 Clause 18 (Force Majeure) of the Subscription Terms applies to the Promise.

9.1 Our services come with guarantees that cannot be excluded under the Australian Consumer Law. Nothing in these terms excludes, restricts or modifies any consumer guarantee, right or remedy you have under the Competition and Consumer Act 2010 (Cth) or any other law that cannot lawfully be excluded. The Promise is in addition to those rights and remedies.

10.1 We may amend or withdraw the Promise at any time by updating this page. Changes apply prospectively to Covered Lodgements whose Due Date falls after the change is published, and clause 19 (Changes to These Terms) of the Subscription Terms applies.

10.2 These terms are governed by the laws of Queensland, Australia, and the parties submit to the non-exclusive jurisdiction of its courts.

10.3 These terms were last updated on 18th August 2026.