Privacy Policy

Lockyer Accounting & Tax and Lockyer Accounting and Tax Pty Ltd
ABN 61 594 436 144 and ABN 14 698 200 869
3/2 Summerholm Road, Hatton Vale QLD 4341
Phone: 07 5317 6040
Website: lockyer.tax

Last updated: 16 June 2026

1. About this Privacy Policy

This Privacy Policy explains how Lockyer Accounting & Tax and Lockyer Accounting and Tax Pty Ltd collect, hold, use, disclose, store and protect personal information.

In this policy, “we”, “us” and “our” means Lockyer Accounting & Tax, Lockyer Accounting and Tax Pty Ltd, and any related practice entities used to provide tax, accounting, administrative, technology or practice management services.

This policy applies to clients, prospective clients, website users, employees, contractors, suppliers and other individuals whose personal information we handle.

We are committed to protecting personal information and handling it in accordance with the Privacy Act 1988, the Australian Privacy Principles, tax laws, professional standards and our obligations as registered tax practitioners.

2. What personal information we collect

We may collect personal information that is reasonably necessary for our tax, accounting, administrative and related services.

This may include:

• your name, address, phone number and email address;
• date of birth, gender and identity information;
• tax file number, ABN, ACN, director identification number and other government-related identifiers;
• employment, business, trust, company, partnership and superannuation information;
• income, deduction, asset, liability, loan, bank, investment and financial information;
• payroll, STP, superannuation, contractor and employee records;
• rental property, capital gains, cryptocurrency, share, managed fund and trust distribution records;
• BAS, GST, IAS, PAYG withholding, fuel tax credit and ATO account information;
• identity verification documents and document verification results;
• correspondence, file notes, meeting notes, call notes and records of communications with you;
• billing, payment and debt recovery information;
• information provided through our website, online contact forms, emails, SMS, phone calls or client portals;
• any other personal, sensitive or financial information relevant to the services we provide.

We may also collect sensitive information where required or permitted by law, where you consent, or where it is necessary for the services we provide. Sensitive information may include tax file numbers, health-related information relevant to tax claims, government benefits, family circumstances or other information needed for tax or accounting purposes.

3. How we collect personal information

We may collect personal information:

• directly from you;
• through our website, online contact forms, emails, SMS, phone calls, meetings and client questionnaires;
• from your authorised representatives, such as your spouse, lawyer, bookkeeper, financial adviser, mortgage broker or previous accountant;
• from employers, banks, superannuation funds, software providers and other third parties where authorised or permitted;
• from government bodies and regulators, including the Australian Taxation Office, Australian Securities and Investments Commission, Australian Business Register, Centrelink, Services Australia and other agencies;
• through ATO Online Services for Agents, pre-fill reports, client lists, correspondence, lodgement systems and tax agent portals;
• from accounting, payroll, bookkeeping, document management, identity verification, payment and practice management systems.

Where practical, we collect information directly from you. However, for tax and accounting services, we often need to collect information from the ATO, ASIC, software providers and other authorised sources.

4. Why we collect, use and disclose personal information

We collect, use and disclose personal information to:

• provide tax agent, accounting, bookkeeping, ASIC, payroll, BAS, IAS, SMSF tax, advisory and related services;
• prepare and lodge tax returns, BAS, IAS, financial statements, activity statements, forms, elections and other documents;
• communicate with you about your affairs, appointments, records, lodgements, fees and obligations;
• manage client files, practice administration, workflows, quality control and record keeping;
• verify your identity and comply with anti-money laundering, counter-terrorism financing, sanctions, tax agent, professional, ethical and legal obligations;
• access and use ATO, ASIC and other government systems;
• process payments, direct debits, refunds, invoices and debt recovery;
• manage professional indemnity, complaints, disputes, audits, reviews and legal claims;
• comply with laws, court orders, regulator requests, professional standards, Tax Practitioners Board requirements and Institute of Public Accountants requirements;
• protect our business, clients, staff, systems and confidential information;
• send service updates, reminders, newsletters or other communications where permitted.

We do not sell personal information.

We do not use sensitive information, such as tax file numbers, for marketing purposes.

5. Transfer of information between Lockyer Accounting & Tax and Lockyer Accounting and Tax Pty Ltd

You acknowledge and consent that client records and personal information may be accessed, transferred, migrated, disclosed or shared between Lockyer Accounting & Tax and Lockyer Accounting and Tax Pty Ltd.

This may occur for reasons including:

• providing tax, accounting and related services;
• managing client files and historical records;
• transitioning client records between business structures, trading names or related entities;
• practice administration, billing, quality control, compliance and record keeping;
• maintaining continuity of service;
• using shared staff, contractors, systems, software, storage, email, phone, SMS, website, backup or practice management systems.

Where information is transferred or shared between these entities, it will continue to be handled in accordance with this Privacy Policy, confidentiality obligations, professional standards and applicable laws.

6. Disclosure to related entities and service providers

To provide our services and manage our practice, we may disclose personal information to related entities, contractors, professional advisers, technology providers, cloud service providers, payment providers, identity verification providers, communication providers, cyber security providers, backup providers, artificial intelligence tools, document management systems and administrative service providers.

This may involve personal information, tax information, identity information, financial information, documents, correspondence, file notes and client records being stored, processed, transmitted, backed up, accessed or handled through those systems.

The providers we may use include, but are not limited to:

• Microsoft — email, document storage, office software, cloud services and practice administration;
• Adobe — PDF preparation, document management and electronic signing;
• Xero — accounting, tax, ledger, payroll and client accounting records;
• Square — payment processing;
• GoCardless — direct debit and payment processing;
• Chequer Software Pty Ltd — ATO document management, ledger software and related practice systems;
• Retail Telco Group Pty Ltd — online SMS and client communication services;
• Synergy Wholesale — website hosting, domain services, online contact forms and related website communication services;
• RapidID — identity verification and document verification;
• OpenAI — internal note taking, summarisation, drafting assistance and administrative support;
• Sophos — cyber security, antivirus, threat protection and device protection;
• Veeam — backup, disaster recovery and data restoration;
• ATO Online Services for Agents — tax agent access, pre-fill information, lodgement, correspondence and client account management;
• ASIC, ABR and other government systems — company, business name, ABN, director, register and regulatory services;
• professional advisers, legal advisers, insurers and debt collection providers where required to manage our practice, recover debts, respond to claims, comply with laws or protect our rights;
• other accounting, tax, document management, payment, communication, cyber security, backup, artificial intelligence or administrative systems reasonably required to provide our services, manage our practice, protect client information, comply with the law or recover unpaid fees.

We only disclose information where reasonably necessary for the purpose of providing services, managing our practice, complying with our obligations, protecting our rights, or where you have consented or the law allows or requires it.

7. Artificial intelligence tools

We may use artificial intelligence tools, including OpenAI, to assist with internal administration, note taking, summarising, drafting, workflow support and improving efficiency.

Where artificial intelligence tools are used, they are used as an administrative support tool only. We do not rely on artificial intelligence tools as a substitute for our professional judgement.

Any tax agent services, advice, lodgements, calculations, file notes, client communications or final documents remain subject to professional review by us.

We take reasonable steps to limit the information entered into artificial intelligence tools to what is necessary for the relevant purpose.

8. Overseas storage, processing and support

Some of the third-party providers we use may store, process, transmit, back up or provide support services using servers, systems, related entities, contractors or support teams located in Australia or overseas.

This may include countries such as Australia, New Zealand, the United States, the United Kingdom, countries in the European Union or European Economic Area, Singapore, India, the Philippines and other countries where our providers, their related entities or their support teams operate.

Because many cloud, software, payment, cyber security, backup and artificial intelligence providers use global infrastructure, it may not always be practicable for us to identify every country where information may be stored, processed, transmitted, backed up or accessed.

By engaging us, using our services, signing an engagement letter, submitting information through our website or otherwise providing information to us, you consent to your information being handled by these providers where reasonably necessary for the services we provide, practice management, payment processing, identity verification, communication, document management, data security, backup, legal compliance and related purposes.

We take reasonable steps to use reputable providers and protect personal information from misuse, interference, loss, unauthorised access, modification or disclosure.

9. Government-related identifiers

We do not use government-related identifiers, such as tax file numbers, Medicare numbers, Centrelink reference numbers or director identification numbers, as our own internal identifiers.

We only use or disclose government-related identifiers where:

• required or authorised by law;
• necessary to provide tax, accounting, ASIC, payroll, superannuation or related services;
• necessary to verify your identity;
• necessary to lodge documents or communicate with the ATO, ASIC, ABR, Centrelink, Services Australia or other government agencies;
• necessary to comply with legal, professional, regulatory or ethical obligations.

10. Website, cookies and online contact forms

When you use our website, we may collect information such as your name, phone number, email address, message details, IP address, browser type, device information and information about how you interact with the website.

If you submit an online contact form, the information you enter may be handled through our website hosting, domain, online form and communication providers, including Synergy Wholesale and related website systems.

Our website may use cookies or similar technologies to operate the site, improve functionality, monitor website performance, prevent spam or improve user experience.

You can adjust your browser settings to refuse cookies, but some parts of the website may not work properly.

11. Direct marketing

We may use your contact details to send newsletters, updates, reminders or information about services that may be relevant to you, where permitted by law.

You can opt out of marketing communications at any time by contacting us or using the unsubscribe link where one is provided.

We do not use tax file numbers or other sensitive information for marketing purposes.

12. How we store and protect personal information

We store personal information in paper-based files, electronic systems, cloud software, email systems, document management systems, accounting and tax software, backup systems and practice management systems.

We take reasonable steps to protect personal information from misuse, interference, loss, unauthorised access, modification or disclosure.

These steps may include:

• physical security for premises and paper records;
• password protection and multi-factor authentication;
• access controls and staff permissions;
• cyber security software and monitoring;
• backup and disaster recovery systems;
• staff, contractor and service provider confidentiality obligations;
• secure disposal and document destruction practices;
• regular review of systems and security procedures.

No system is completely risk-free. However, we take reasonable steps to protect personal information and respond to security issues.

13. Retention and destruction of personal information

We retain personal information for as long as necessary to provide services, maintain records, comply with tax laws, professional obligations, legal obligations, insurance requirements, dispute resolution requirements and business record keeping requirements.

In many cases, client records are retained for at least seven years. Some information may be retained for longer where required or appropriate, including where there are ongoing services, disputes, audits, reviews, legal issues, professional obligations, historical records or potential claims.

When information is no longer required, we take reasonable steps to destroy, delete or de-identify it, unless we are required or permitted to retain it.

14. Access to your personal information

You may request access to personal information we hold about you.

To protect privacy and confidentiality, we may ask you to verify your identity before releasing information.

We may refuse access in certain circumstances, including where access would:

• breach another person’s privacy;
• reveal commercially sensitive information;
• prejudice legal proceedings, investigations or regulatory matters;
• breach confidentiality or legal obligations;
• be unlawful or unreasonable;
• relate to internal working papers, file notes or documents that belong to us.

If we refuse access, we will provide reasons where reasonable and lawful.

We may charge a reasonable fee for the time and cost involved in compiling and providing access to information.

15. Correction of personal information

We take reasonable steps to ensure personal information we collect, use and disclose is accurate, complete and up to date.

If you believe information we hold about you is incorrect, incomplete, outdated, irrelevant or misleading, you can ask us to correct it.

We may ask for supporting information or documents before making a correction.

If we do not agree to make the correction, we will explain why where reasonable and lawful, and may note your requested correction on our records.

16. Unsolicited personal information

If we receive personal information we did not request, we will assess whether we could have collected that information lawfully.

If we could not have collected it lawfully and it is not required for legal, professional or regulatory reasons, we will take reasonable steps to destroy or de-identify it.

17. Confidentiality and legal disclosure

Information acquired from you is subject to confidentiality requirements.

We will not disclose your information except where:

• you have consented;
• disclosure is reasonably necessary to provide our services;
• disclosure is to a related entity, contractor, staff member or service provider involved in providing services or managing our practice;
• disclosure is required or authorised by law;
• disclosure is required by professional standards, ethical obligations, regulator requirements, Tax Practitioners Board requirements, anti-money laundering obligations or court order;
• disclosure is reasonably necessary to manage non-compliance, suspected fraud, illegal activity, false or misleading statements, complaints, disputes, debts, insurance claims or legal issues.

As registered tax practitioners, we may have obligations under the Tax Agent Services Act 2009, Tax Practitioners Board requirements, APES 110, NOCLAR requirements and other professional standards.

18. Data breaches

A data breach may occur where personal information is lost, accessed, disclosed or used without authorisation.

If we become aware of a suspected or actual data breach, we will take reasonable steps to:

• contain the breach;
• assess the nature and extent of the breach;
• identify the type of information involved;
• assess whether serious harm is likely;
• take remedial action where possible;
• notify affected individuals and regulators where required by law;
• review our systems and procedures to reduce the risk of a similar breach occurring again.

If a breach is likely to result in serious harm, we will comply with our obligations under the Notifiable Data Breaches Scheme.

19. Complaints

If you have a question or complaint about how we handle your personal information, please contact us first so we can try to resolve the issue.

Privacy Officer: Sophie Chequer
Business: Lockyer Accounting & Tax / Lockyer Accounting and Tax Pty Ltd
Address: 3/2 Summerholm Road, Hatton Vale QLD 4341
Postal address: PO Box 396, Gatton QLD 4343
Phone: 07 5317 6040
Email: [email protected]

We will acknowledge your complaint within a reasonable time and aim to resolve it within 30 days.

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

20. Changes to this Privacy Policy

We may update this Privacy Policy from time to time to reflect changes in our services, systems, providers, laws or professional obligations.

The current version will be available on our website.

Where there is a material change to how we handle personal information, we may take reasonable steps to notify affected clients or update our engagement documents.

21. Contact us

For privacy enquiries, access requests, correction requests or complaints, please contact:

Lockyer Accounting & Tax / Lockyer Accounting and Tax Pty Ltd
3/2 Summerholm Road, Hatton Vale QLD 4341
PO Box 396, Gatton QLD 4343
Phone: 07 5317 6040
Email: [email protected]