Terms of Service

Our terms of service describe how we work together, and the disclosures and conditions around us being engaged for your business

Information - please read

If you do not understand these Business Terms, the General Terms & Conditions of Engagement, you should seek independent legal advice. These documents govern our dealings with you and how we are to provide our services to you, as well as our obligations to you and your obligations to us

About Digit

You are engaging Digit Books Pty Ltd trading as Digit Business for bookkeeping, payroll and/or Business Activity Statement (BAS) services. We are a registered BAS Agent (#24734350), and you can confirm our registration on the TPB public register at tpb.gov.au/public-register

As required by the Tax Agent Services Act 2009, we hold professional indemnity insurance to TPB standards. A Certificate of Currency is available upon request

Working together

Our obligations under this agreement

Our conduct as a BAS agent is regulated by the Tax Practitioners Board (TPB) and by the Code of Professional Conduct (Code), a legislated code that sets out the professional and ethical standards required of tax agents and BAS agents. The Code imposes a number of core principles on BAS agents, including:

honesty and integrity
independence
confidentiality
competence
other responsibilities, including upholding the proper administration of taxation laws and taking reasonable care in ascertaining your state of affairs, not making false or misleading statements to the Australian Taxation Office (ATO), maintaining professional indemnity insurance, and responding to requests and directions from the TPB

Visit the TPB at tpb.gov.au to find out further information about the TPB and the Code. You can also access the online BAS agent register, where you can view our BAS agent registration details

For a client, one of the benefits of using a BAS agent is the ability to make use of the so-called "Safe Harbour" provisions. Broadly, this means that ATO penalties will no longer apply to you where:

a false or misleading statement is made carelessly, provided you have taken reasonable care to comply with your tax obligations by giving your BAS agent the information necessary to make the statement
a document (such as a return, notice or statement) is not lodged on time in the approved form due to a BAS agent's carelessness, provided you gave the agent the necessary information in sufficient time to lodge the document on time and in the approved form

Your obligations under this agreement

It is your responsibility to make all relevant information available to us in a complete and timely manner and to keep and maintain the required records to support the BAS Services we provide

While we may seek clarification of some matters where there is a need to do so, we will not audit the information provided by you

When recording transactions we will:

assume that all income is reflected in the records that you provide to us, or provide us with access to. If income is received in other ways, it will be your obligation to make us aware of this
to claim Goods and Services Tax (GST) credits, please send us all source documents. If we don't get them in a timely manner, we'll assume you can back up all expenses if audited. The ATO needs valid tax invoices for any expense over $82.50 including GST. If documents aren't provided, we'll use our judgment to code the transactions, which may include using Director loans, drawings, or applying GST where it makes sense

Limitations on historical data

We are not responsible for inaccurate or incomplete records entered prior to our engagement. Common issues include unreconciled accounts, incorrect balances, and overdue BAS. Where relevant, we will discuss with you whether to either leave the issue for your tax agent, or engage us separately to resolve it

Standard terms and conditions of engagement

Confidentiality

Any information and all matters connected with and relating to your business and its performance are confidential and we shall not disclose them to any other person/entity unless authorised to do so in writing or unless legally required. This includes the ATO and your accountant

WA Privacy and Responsible Information Sharing

Where required by the Privacy and Responsible Information Sharing Act 2024 (WA) or by the terms of a state services contract, we will handle personal information in accordance with the Information Privacy Principles under that Act. This includes complying with any applicable privacy code of practice and notifiable information breach obligations as they apply to contracted service providers

Utilisation of other workers

Employees or contractors (some of whom are based offshore in the Philippines) may be utilised to help complete the agreed work as required. The Tax Practitioners Board binds registered BAS Agents to their Code of Professional Conduct and also requires adequate supervision and control over BAS services provided including confidentiality of information

Privacy

The personal information we collect to deliver our services, including names, contact details, financial details, and tax file numbers, is handled in accordance with our Privacy Policy. By accepting these terms, you acknowledge how we handle your personal information as described there

Payroll matters

We are engaged to establish and/or maintain the payroll systems based on the payroll information provided to us. We will implement and maintain the payroll based on this information. You agree that we are not engaged to interpret and apply the Fair Work Act, state industrial relations legislation, or any applicable industrial agreement or award to your business. The interpretation and application of employment conditions, including awards, enterprise agreements, and industrial agreements, remains your responsibility

Third-Party Payroll Systems

Where we process payroll using a third-party system, the subscription, configuration, and award interpretation within that system remain your responsibility unless we have explicitly agreed otherwise in this agreement. We will operate the system based on the payrates, entitlements, and configuration you provide or approve. On termination of this agreement, we will hand over access credentials and working files within 7 days of written request, provided all accounts are paid

Communication

You must keep us informed of your current business details including address, phone and email address. We are engaged and authorised to work with your business by the people named above or any others advised to us by authorised persons

Lodgement of information with ATO

We are required by law to provide you with an authorisation for each lodgement required by the ATO, including BAS lodgement

Review of documentation

The responsibility for reviewing final reports and/or work rests with you. You will not be charged to correct errors which are clearly our fault, but revisions performed at your request may require discussion on any time incurred

Responsibility for bookkeeping records

Responsibility for the maintenance of business records rests with you. This includes security of those records and prevention against fraud. It is important to remember that you are personally responsible for the information contained in any statutory return and that you must retain all necessary supporting documentation to substantiate the transactions

Subscription for the use of Xero accounting software

We may hold your Xero subscription on your behalf. If you choose to discontinue our services including the provision of software through us, we will transfer the Xero subscription to your nominated email address within 7 days of the request in writing providing all accounts are paid up. If you choose not to continue with Xero, we will cancel the subscription

Please be aware that many software companies include in their terms and conditions the right to access your data file for their use and information

Destruction of documents and files

Upon our request either during our engagement or following its termination, you must collect your property without delay which will be released to you once our accounts are paid. Should any of your property remain in our possession following our request to collect it, we will hold the property for three months before destroying it in accordance with the Australian Consumer Law and Fair Trading Act 2012

Standards and complaints

We aim to provide the highest standard of professional service and are focused on the concerns of our clients. If for any reason you feel you have not received the level of service expected or have an issue to raise, please contact Digit on 1300 344 480 or hello@digit.business to discuss how the problem may be resolved

As a registered BAS Agent we are subject to the Tax Practitioners Board code of professional conduct and disciplinary processes. Complaints about the BAS services you receive can be made directly to the Tax Practitioners Board. The Tax Practitioners Board's complaints process is explained, and the online form is available at tpb.gov.au/complaints

Tax Agents Services Act disclosure statement

By law, we are required to disclose certain matters to you, which are advised in the attached Disclosure Statement

Indemnity

You agree to indemnify us for any loss, damage, liability and legal costs that may result from any claims arising from the provisions of the services. If there is a claim against us for loss, the loss will be proportionately reduced by the extent of your contribution to the loss

Right of lien

We have a right of lien on records and business data related to the services provided under agreement, that is, we reserve the right to hold records and data against any outstanding debts. This will only apply to records and data that has been worked on but for which payment is outstanding. This right of lien does not apply to data that remains the property of the client

Terms of payment

Our terms are 7 days. If payment is not made without prior arrangement by the due date, we may charge a 2% compound interest charge on the balance of the bill. We reserve the right to stop work if you fail to make payment when and as it falls due. We reserve the right to review fees for services rendered on a regular basis; any change in price will be notified in writing

Fee terms

Our hourly rates are reviewed annually on 1 July and changes notified via email or published on our website
The cost of the provision of Xero and other software will be charged separately if applicable
For ad-hoc work, we invoice on completion of the agreed work, and payment of that invoice is net 7 days
If payment is not made without prior arrangement by the due date we may charge a 2% compound interest charge on balance of bill
For ongoing work we invoice in advance and manage payments via direct debit
We reserve the right to stop work if you fail to make payment when and as it falls due
Any debts beyond 30 days (unless a prior payment arrangement has been entered into) will be referred to a debt collection agency and any costs associated in recovering such debts will be passed onto you
We reserve the right to review fees for services rendered on a regular basis; any change in price will be notified in writing
In the absence of any changes to the work under our agreements, fixed service fees will increase 3% annually on the 1st July

We shall discuss with you any intention to change the fee arrangement due to changes in the work required

Fees outside of agreements

If you ask us to complete work that falls outside of our agreements, we will confirm in writing that you authorise us to complete the work and that it will be billed at an hourly rate outside of our fixed fee agreements

The hourly rates from July 1 2025 are based on the type of work being completed -

Classification	Standard Rate	Preferred Rate
Admin	$90 + GST	$72 + GST
Bookkeeping / Payroll / Extended Phone Support	$120 + GST	$90 + GST
Integration / Technical Troubleshooting	$250 + GST	$200 + GST
Advisory / Training	$250 + GST	$200 + GST

the preferred rate is applied for clients who have a managed service with us
we will always endeavour to align the right person with the nature of the work being completed
work that you ask to be completed urgently, or work that can only be done by Australian workers, will be billed with a 25% loading to cover our time in coordinating this for you

Last updated June 30, 2025