"2023 CLIENT ENGAGEMENT ACKNOWLEDGMENT, CONSENT, DECLARATION & AUTHORITY”

Client (1) Name ......................................…………………………………………Client

Melissa Curran (2) Name.....................…………………..........................................................................
Attach my/our signature/s in confirmation that I/We have read and understood the following matters & furthermore that where required I/We give my/our AGREEMENT,
ACKNOWLEDGMENT, CONSENT & AUTHORITY to this my/our Tax Agency firm Philip J. Eddy & Partners Pty. Ltd in relation to the following: -
1. ENGAGEMENT: I/We hereby engage Philip J. Eddy & Partners Pty Ltd to prepare & lodge my/our Income Tax Return/s (& related forms) this year in accordance with
my/our written & verbal instructions. I/We also confirm that I/we take full responsibility for all "Department of Human Services, Childcare, Child Support Agency, Family
Assistance Office, Land Tax, Super Co-Contribution matters", unless I/we have specifically requested otherwise in writing. I/We also confirm that Philip J. Eddy & Partners
Pty Ltd is NOT to undertake any other action, process, enquiry, matter or function unless requested by me/us in writing. Any advice given to you is only an opinion based on
our knowledge of your particular circumstances.
2. CLIENT DECLARATION: I/We declare that I/we have read the return prepared for me/us & confirm it is true and correct and in accordance with my instructions and I/we
have read the Philip J. Eddy & Partners 2023 Private Client newsletter &/or notices in their reception rooms. I/we confirm: -
A. That I/we have disclosed to you all income, including Net Capital Gains, Family Tax Benefit/s, Paid Parental Leave, Childcare Benefits & Private Health Fund Rebates,
which I/we have derived/received (including that of my spouse (if applicable)) for rebate & other purposes for the 2023 Income Year. I/We confirm our understanding
and existence of the “Alienation of Personal Services Income” and the “non-commercial loss rules” and the disadvantages of owning assets in Trading Companies (as
opposed to own name) from a capital gains tax perspective and if I/we are subject to the alienation rules I/we will pay my/our tax Monthly/Quarterly as required. We
expressly take full responsibility for all BAS & GST matters unless we have instructed Philip J. Eddy & Partners to do so in writing. I/We authorise them to use our
private details per the PRIVACY ACT.
B. That I/we have been advised by you that I/we cannot make a claim for an amount which is not allowable for income tax purposes and that I/we must declare income
from all sources, in and out of Australia (including net capital gains, employee shares received etc.) for the year of income in my tax return.
C. That all the claims for deductions and rebates which have been included in the return are based on my/our specific instructions and advise that I/we satisfy the relevant
taxation requirements relating to income, expenses and rebates and I/we confirm that I/we understand the law in relation to all items.
D. That while I/we did not show the documents to substantiate all my/our claims to this firm, I/we confirm I/we have same & agree to make them available if required by
the Tax Office.
E. That I/we have been advised by you what written evidence (including car/travel records) will be required during an audit and possible penalties (including prosecution)
that may be applied, if incorrect claims are identified in an audit situation.
F. I/We authorise you to transmit and/or store our data and information offsite and in any format or medium you choose both inside and outside Australia and to
communicate with me via email and or the Tax Office portal including all related entities and use our files for quality assurance purposes with CPA Australia.
3. SUBSTANTIATION DECLARATION RE: EMPLOYMENT RELATED EXPENSES & CAR & TRAVEL EXPENSES.
A. I/We confirm that I/we understand what is meant by “incurred” & “nexus” in relation to making claims and I/we confirm that I/we have incurred all expenses claimed.
B. I/We have been advised by you of the need to OBTAIN ORIGINAL INVOICES/RECEIPTS carrying details of:- Name of supplier, amount of expense, nature of goods
and services purchased (noting the specific type of items purchased, or expenditure incurred), date of expense, the date of the documents, taxpayers name (in English),
credit card statements and/or electronic records (can be used).
C. I/We have been told by you of the need to keep that DOCUMENTARY EVIDENCE for at least 5 YEARS plus the current year and for depreciation items 5 YEARS plus
the current year AFTER THE LAST CLAIM and 5 YEARS plus the current year after sale of capital gains items.
D. I/We have been advised of the consequences/penalties which may/will arise if I/we are incorrect, make a mistake or omit anything.
E. I/We understand what constitutes a RECEIPT acceptable to the Commissioner.
F. I/We have ALL THE SUBSTANTIATION DOCUMENTS necessary to support all the claims made in my/our income tax return/s.
G. I/We understand the Tax Laws in relation to Protective Clothing, Occupation Specific Clothing, Compulsory & Non-Compulsory Corporate Wardrobes &
Uniforms, Car, Travel, Overtime Meals (actually consumed during overtime) & Other Employment Related Expenses.
H. I/We confirm where items are used for both business and private purposes (e.g. car, laundry, mobile phone, home telephone, computer, home office etc), I/we advise
I/we have kept appropriate apportionment documents to verify my business usage claim and that my employer will verify that it was necessary to incur such expenditure
in earning my assessable income. Further, I/we have instructed you to prepare the return based on my specific instructions on the understanding I/we will be able to
produce such information to the satisfaction of the ATO in an audit situation.
I. I/We have also been advised by you of the additional tax, penalty charge, interest component liability and possible prosecution action, which may/will be initiated by
the ATO if I/we provide details which lead to an incorrect tax return being lodged.
J. I/We further confirm that I/we are also aware:
(i) of the procedures to follow if a document is lost or destroyed;
(ii) that I/we may be required to verify any income or expense item noted in my/our return in an audit situation; and
(iii) that I/we understand the Substantiation schedule I/we should complete for all work, car and travel expense claims under self-assessment.
4. AUTHORITY TO DEDUCT FEES FROM & TO NEGOTIATE MY/OUR INCOME TAX REFUND
I/We hereby authorise this firm in accordance with the Australian Society of Certified Practising Accountants (the Society) ethical pronouncements & by-laws which state
that a member of the Society cannot lawfully negotiate a clients income tax refund cheque without written consent by the client to do so. I/We authorise the amount of:-

................................................/....../ 20.... ................................................/....../ 20....

to be deducted from my/our 2023 or other Income Tax Refund cheque/s & furthermore authorise this firm to provide client files & records to the Auditor of this firms Trust
Account engaged solely for the purpose of auditing same. We also authorise this Firm to negotiate my/our refund cheque by banking same &/or by direct electronic transfer
into this firms trust account with the Bendigo Bank, Cnr High & Church Streets, Eaglehawk & to withhold & remit any monies due to the Taxation Office where an overpayment
has been made, this authority to include all entities that I am a Director of or Partner in including Trusts or any other related entity.
5. PARTICIPATION IN THE AUSTRALIAN TAXATION OFFICES PAPER-LESS ELECTRONIC LODGEMENT SERVICE
I/We hereby give my/our consent to my/our agent to:-
a) include my/our Income Tax Return/s, objections, amendments & variations lodged after this date in the Standard Business Reporting (S.B.R.) using a computer,
b) retain my/our original paper (hard copy) Income Tax Return/s, objections, amendments & variations at the above firm's office in their capacity as an Agent for the
Australian Taxation Office (A.T.O.) & to make same available to the A.T.O. on request by them,
c) transmit an identical unaltered version of my/our original signed draft/hard copy Income Tax Return/s, objections, amendments & variations to the A.T.O. by SBR,
d) retain a copy of same on the hard disk of the firm's computer,
e) destroy ALL my/our records after a period of 6 years from the date of lodgement of a return or other document as per the "Privacy Act" & under secure conditions, &
f) receive my refund cheque electronically direct from the A.T.O. to their Trust Account (if so desired).
Furthermore, I/we ACKNOWLEDGE & DECLARE that (a) I/we signed my/our completed draft/hard copy INCOME TAX RETURN prior to the electronic lodgment
of my/our return, (b) that I/we will retain all supporting "satisfactory documentary evidence" to comply with the substantiation requirements of the Income Tax
Act for the minimum prescribed time. I/We further confirm our consent for our agent to participate in the “Standard Business Reporting” .lodgment system.

Clients Signature.............................................................................................../......../20.... Clients Signature.............................................................................................../......../20....

Tax Agent/Witness’s Signature......................................................................../…...../20.... [P.T.O]
 INDIVIDUAL, SALARY & WAGES INCOME TAX & CLIENT INSTRUCTION SHEET-2023 YEAR
Yes/No/N/A
1. Has Client Been Interviewed Personally (Or Have We Detailed Written Instructions), & Details On Front Page Checked E.g. File No, Name,
DOB., & Changes Hi-lighted. Other Attachments Box (E.g. Request For Ruling) to Be Clearly Marked.
2. Ask Has Client Provided Details Of All Income, Allowances & Reimbursements, Including Family Tax Benefits, Paid Parental Leave,
Childcare Benefits & Reportable Super Contributions Except Pensions, Foreign Exempt Income, Employee Shares, Reportable
Fringe Benefits, Foreign Employment Income, (Overseas Pensions and Foreign Income [War Wounds Exempt]), Jobkeeper.
3. ETP Worksheet Completed, Confirmation Of Calculations & If Taxed Correctly. Capped At $225,000 Total Income (Lifetime Amount).
4. Details All Investments Provided Inc. T.F.N. Tax (Schedule) & A.T.O. Interest. Children’s Bank Accounts Treated Correctly Where
Beneficial Owner Different To Title? & Re-invest Income. (TD2017/11) – Parents Should Not Use Children’s Money.
5. Unit Trust Income Credited Included Even Though Not Received Prior To 30.6.
6. Property Sold? (Capital Gains Tax) - Especially Listed (cost $500+) & Non Listed Personal Use Items (cost $10,000+) In The World.
7. Election for Principal Residence Exemption Prepared? (If Two Residences At Once.) N/A to Non Residents 30/6/20 →
8. Disclosure of Overseas Income & Foreign Tax Credits (If Relevant). & Claim Interest And Losses On Overseas Investments.
9. Dividends/reinvest Plans/bonus Shares/employee Share Schemes/T.F.N. Tax & Imp. Crs. ? Salary Sacrificing.
10. Insurance/friendly Society Policies Cashed (& Rebate Claimed) (Exempt >=10 Yrs).
11. Gone Through List Of Possible Claims With Client (In Manual And Desk Pad), & Client Specified Details, & Complied With Substantiation
Rules (If Over $300(exc. Car)). No Claims Against Austudy, Youth Allowance Or Abstudy Mention Salary Sacrificing Small And Exempt items.
12. Client Advised To Retain Receipts For 5 Yrs + Current Year (After Last Claim For Dep’n).
13. Detailed List Of Trips In Diary Or Log For Km Car Claim Up To 5000km Per Car. Claim Up To 5000 Km/taxpayer Where Car Owned Jointly,
&/or 5000km/car If More Than One M/vehicle. Mention Salary Sacrificing Running Costs.
14. Travel From Home To Work Not Claimed (Unless Itinerant, Carry Bulky Equipment Special Demands, Co-existing Work Locations Or
Home Is Place Of Business) Work Already Commenced, Two Places Of Work Also Deductible But Not If Living At One (Bulky Can Be
Weight & Size) And No Secure Storage Facility At Work (Bell’s Case) TR2021/D1 & TR2021/1 & PCG2021/D1.
15. Confirm That $32.50 O/time Meals/award & During Breaks, & Transport Allowance/award As At 29.10.86 (Must Use Vehicle & Carry Bulky
Equipment Or Be Itinerant) And Able To Prove Costs Incurred. Eg. Bankcard. Must Be Consumed During Overtime (Mitchell’s Case)
16. Confirm Reasonable Bona Fide Travel Allowance (meals, accom. & inc), Expenses Actually Incurred & Be Less Than ATO Rates Or
Substantiate Expenses. To Claim Travel Must Be Reasonably Required To Stay Away Not Compulsory. Truck Driver Must
Substantiate Accommodation. Claim Up To Reasonable Meal Travel Allowance Without Substantiation If Receive An Allowance “Must
Have Been Incurred“($107.50/day (TD2021/6). Note: Must Assess Each Meal Separately (Tyl’s Case).
17.
18.
/A
Overseas Travel Analysed (Travel Diary >5 Nights) & Separate Checklist Done (Lenten’s & Sanchez Cases).
Confirm Corp. Wardrobe Complies with it 2641 Or Non-compulsory Uniform is on Register of Approved Occupational Clothing.
Conventional Clothing Not Claimed Edwards Case (Pub. Servant).
19. Home Office Claim $.52c/hour inc. Depreciation on Equipment and Furniture. 1/3/20 → 30/6/22 Covid Rate .80c/hour McAteers Case –
Place Of Business.
20. Laundry Costs <$150 Not Req’d to Be Substantiated (Clothing Must Be Deductible) & Must Be Incurred $1.00/load If Dedicated .50c If Not.
21. Any "Abnormal" S51 Deductions & Mansfield’s [Air Hostess] Westcotts (Waiter) Edwards(Public Servant)O/door Workers S/Screens Etc.
Frisch’s (Personal Assistant).
22. Tax Determinations Considered (E.g. Occupations) & Standard Deduction Sheet Used. NTAA Questionnaires/checklists Completed Where
N
Necessary Including Apportionment Declarations.
23. Rental Property Details Provided & Schedule Completed ATO Form. No Claim For Travel Or Dep’n On S/Hand Plant From 1/7/17→
LCR2018/D2.
24. Penalties/entertainment/fines/interest on Loan to Pay Super’n Not Claimed.
25. Hecs/Help and Student Supplement Scheme Section Completed, No Claim As Deduction (Desk Pad) & Discount Mentioned. Fee Help OK.
26. New Resident Or Became Non-resident Tax Free Threshold Apportioned (Desk Pad) (If Ceased Fill Time Education Post 1.7.06 OK No
Apportion).
27. Super Pension And/or Annuity Rebate Claimed (15% Tax Paid) & Also UPPA. If Under 60 Years (Do Not Exceed CAPS On Contributions).
28. Rebate For Arrears Of Income Claimed & Unused Pensioner Rebate From Spouse.
29. Medicare Levy Exemption Entitlement Reviewed (Desk Pad) Inc. High Income Levy.
30. Averaging Of Income For Primary Producers, Sports People, Authors, Etc. NB PCG2017/D11 - Sports People - Up To 10% Into Company.
31. Spouse Super Rebate ($37,000 -> $40,000) Max $540. Based On Spouses ADJUSTED Taxable Income & TSB < $1.60mill.
32. Return Compared To Previous Year.
33. Private Health Insurance Details Included.
34. Effective Life Depreciation Rates Used for Post 21/9/99 Acquisitions (→$300 100% → $1000 Pool).
35. 50% CGT Discount Claimed on Assets Held for One Year But Not For Non Residents - Gains Accrued Pre 8/5/13 exc. Main Residence
Also caught 9/5/17 Transitional Rules Apply If Sold Pre 30/6/20
36. Quarantine Non Commercial Losses unless Other Income > $40,000 for Farmers & Artists or if T/Income over $250 K 1/7/09 ⇒
37. Alienation of Personal Services Income Treated Correctly Results Test (75%) Main One.
38. Sec 290-170 Personal Super Deduction Notice And Acknowledgement By Super Fund Notice Both Executed Prior To Lodging I/Tax
Return. NOTE: 10% Test Ceased 1/7/17. Notice Of Intent Critical.
39. REMINDER: Use Adjusted Taxable Income where applicable - Complete “Adjusted Taxable Income Worksheet”

Taxpayer (1) Signature:……………..…………..…… …../….…/…… Taxpayer (2) Signature:…………………………………. ……./……/…...

Witness Signature: ………………………………………………………… ………../………/……………

♦♦(Remember-NO Aiding, Abetting or Inciting-NO Initiating or inflating claims & all income must be included.)
BASE FEE $........................ A/C, AUTH, CASH (*CIRCLE APPLICABLE) TOTAL $....................... + GST$....................... $ .
G:HSoft\Doc\Docbase\Philip J Eddy\Checklists & Worksheets\Income Tax Checklists\2022 Authority Checklist 2022.doc