Privacy Policy — Lockyer Accounting & Tax

Lockyer Accounting & Tax (ABN: 61 594 436 144), referred to as “we”, “our”, or “us”, is committed to protecting your privacy in accordance with the Australian Privacy Principles (APPs) under the Privacy Act 1988 (Cth).

This Privacy Policy explains how we collect, use, hold and disclose your personal information. By engaging with us, you agree to the terms of this policy.

1. About Lockyer Accounting & Tax

We are an accounting firm offering a complete range of services, including accounting, taxation, and business advisory services to individuals and small businesses in Australia.

2. What personal information we collect

We may collect the following types of personal information:

• Name, contact details (address, phone, email)
• Date of birth and gender
• Employment and business information
• Tax file number (TFN), ABN, and financial details
• Records of communications with you
• Any other personal or sensitive information relevant to the services we provide

We may also collect sensitive information (e.g. TFNs) with your consent or as required by law.

3. How we collect your information

We collect personal information:

• Directly from you, whether in person, by phone, email or online
• Through your use of our website or social media
• From your representatives (e.g. lawyers, accountants, or family)
• From government bodies such as the ATO, ASIC or Centrelink
• From third-party service providers (e.g. software platforms)

We take reasonable steps to ensure your information is collected lawfully and fairly.

4. Why we collect, use and disclose personal information

We collect personal information to:

• Provide accounting, taxation and business services
• Comply with our legal and regulatory obligations
• Communicate with you about our services
• Manage billing, records and administration
• Conduct staff recruitment and HR management
• Conduct client satisfaction surveys and improve our services
• Market our services to existing and prospective clients (see section 7 below)

We will only use your personal information for these purposes, unless:

• you have given us consent for another purpose, or
• we are required or authorised by law to do so.

5. Anonymity and pseudonyms

Where lawful and practical (such as making a general enquiry), you may interact with us anonymously or using a pseudonym. However, in most cases, we require your full details to provide accounting and tax services.

6. How we store and secure personal information

We store personal information in paper files and secure electronic systems. We use trusted third-party storage providers, including cloud platforms located in Australia or overseas.

We take reasonable steps to protect your information from misuse, loss, or unauthorised access, including:

• Secure file storage and disposal practices
• Password-protected systems and firewalls
• Staff training and confidentiality requirements

We destroy or de-identify information that is no longer needed.

7. Direct marketing

We may use your information to send you newsletters, updates, or information about services we believe are relevant to you. We only do this where:

• You would reasonably expect it based on our relationship, or
• You have given consent

You can opt out of receiving marketing material at any time by contacting us or using the unsubscribe link. We do not use sensitive information (such as health or TFN data) for marketing purposes without your express consent.

8. Overseas disclosure of personal information

We may store or disclose personal information using secure overseas providers (such as cloud services or software support platforms). When doing so, we take reasonable steps to ensure overseas recipients do not breach the Australian Privacy Principles or are subject to similar privacy protections.

Currently, we do not disclose information to any specific overseas country. If this changes, we will update this policy.

9. Government-related identifiers

We do not use government-related identifiers (such as your TFN, Medicare number, or Centrelink number) as our own internal identifiers.

We only use or disclose such identifiers:

• Where required by law (e.g. to lodge a tax return with the ATO)
• To verify your identity
• To fulfil our legal obligations with government agencies

10. Access to and correction of your personal information

You are entitled to access your personal information held by Lockyer Accounting & Tax on request. To request access to your personal information, please contact our privacy officer using the contact details set out below.

You will not be charged for making a request to access your personal information, but you may be charged for the reasonable time and expense incurred in compiling information in response to your request.

We will take reasonable steps to ensure that the personal information we collect, use, or disclose is accurate, up-to-date, complete and relevant to the purpose for which it is held. You can help us by letting us know if your details change or if you become aware of any errors or discrepancies in the information we hold.

We may also periodically verify or update your information with you to maintain its accuracy and relevance.

If you believe any of the personal information we hold about you is incorrect, outdated, incomplete, irrelevant, or misleading, you are entitled to request that we correct the information. After receiving a correction request, we will take reasonable steps to update your information.

We may decline your request in certain circumstances in accordance with the Australian Privacy Principles. If we do, we will provide you with the reason and, in the case of a correction request, include a note with the information indicating that a correction was requested but not made.

11. How does Lockyer Accounting & Tax protect your personal information?

Lockyer Accounting & Tax takes reasonable steps to protect your personal information from misuse, interference, and loss, as well as from unauthorised access, modification, or disclosure.

We store your information securely in both paper-based files and electronic systems. Security measures we use include physical security (such as locks and monitored premises), password protection, firewalls, and data access controls within our systems.

All staff, contractors, and service providers who handle personal information are bound by confidentiality obligations and undergo training to ensure the protection of client data.

We regularly review our data security practices and may update them as technologies and potential threats evolve to ensure continued protection.

If we no longer need your personal information for any purpose permitted under the Australian Privacy Principles, and we are not required by law to retain it, we will take reasonable steps to destroy or permanently de-identify the information.

12. Unsolicited personal information

If we receive personal information we did not request and we determine it could not have been collected lawfully under APP 3, we will destroy or de-identify it as soon as practicable.

13. Breach Reporting Obligations

Lockyer Accounting & Tax complies with all legal and professional obligations to report breaches of laws and professional standards under both the Responding to Non-Compliance with Laws and Regulations (NOCLAR) requirements and the Tax Agent Services Act 2009 (TASA), including the Tax Agent Services (Code of Professional Conduct) Determination 2024.

NOCLAR Reporting (Client Non-Compliance)

Under NOCLAR obligations (APES 110), we are required to report any actual or suspected non-compliance with laws and regulations by our clients, their management, or those charged with governance. This includes acts or omissions that are intentional or unintentional and that breach prevailing laws or regulations, such as tax laws.

If such non-compliance is identified and meets the criteria for reporting, Lockyer Accounting & Tax will take reasonable steps to address the matter with the client and, if necessary, report the breach to the relevant regulator, such as the Australian Taxation Office (ATO).

TASA Breach Reporting and Engagement Withdrawal (Practitioner and Client Breaches)

From 1 July 2024, under the Tax Agent Services Act 2009 and the new Code of Professional Conduct:

• We are obligated to report any significant breach of the Code by ourselves or other registered tax practitioners to the ATO and recognised professional associations, where applicable.
• We also have a legal obligation to report clients who commit significant breaches involving tax law non-compliance.
• If a significant breach occurs or is suspected, we must notify the relevant parties within 30 days of becoming aware.
• Upon such a breach by a client or practitioner, Lockyer Accounting & Tax is required to withdraw from the engagement unless withdrawal is impracticable or would cause unreasonable harm.

Definitions and Criteria

A significant breach includes, but is not limited to:

• Indictable offences or offences involving dishonesty;
• Conduct causing or likely to cause material loss or damage to others or the Commonwealth;
• Repeated or serious breaches indicating inadequate compliance processes;
• Any breach prescribed under the Tax Agent Services Regulations 2022.

Commitment

We are committed to maintaining the highest professional and ethical standards and ensuring compliance with all applicable laws and regulations. Clients will be informed of these obligations as part of our engagement process and ongoing relationship.

14. Complaints and how to contact us

If you have a question or complaint about how we handle your personal information, you can contact us at:

Lockyer Accounting & Tax

Attn: Privacy Officer – Sophie Chequer

PO Box 396, Gatton QLD 4343

Email: [email protected]

We will acknowledge your complaint within 7 days and aim to resolve it within 30 days. If you’re not satisfied, you can contact the Office of the Australian Information Commissioner (OAIC) at www.oaic.gov.au or phone 1300 363 992.

15. Updates to this policy

This policy is reviewed regularly and may change without notice. The current version is always available on our website.

Last updated: June 2025