Privacy Policy

Semmens & Co (ABN 52 987 113 720), operating as a family-owned tax accounting and advisory practice in Melbourne, Australia (“we”, “us”, or “our”), is committed to protecting the privacy and confidentiality of personal information in accordance with the Australian Privacy Act 1988 (Cth) (Privacy Act), including the Australian Privacy Principles (APPs), as well as guidance from Chartered Accountants Australia and New Zealand (CA ANZ) and the Tax Practitioners Board (TPB). This includes adherence to the TPB Code of Professional Conduct, particularly Item 6 regarding confidentiality of client information, and CA ANZ’s APES 110 Code of Ethics for Professional Accountants.

This Privacy Policy outlines how we collect, use, disclose, store, and protect personal information. It applies to all individuals whose personal information we handle, including clients, prospective clients, and visitors to our website. Personal information means information or an opinion about an identified individual, or an individual who is reasonably identifiable, whether true or not, and whether recorded in a material form or not.

We are an APP entity under the Privacy Act. If you have any questions about this Policy or our privacy practices, please contact us using the details in Section 11.

1. Kinds of Personal Information we collect and hold

We collect and hold personal information that is necessary for providing our accounting, tax, and advisory services. This may include:

Identifying information: Full name, address, date of birth, contact details (phone, email), Tax File Number (TFN), Australian Business Number (ABN), and other identifiers.
Financial information: Bank account details, income sources, expenses, assets, liabilities, investment details, superannuation information, and transaction records.
Employment and business information: Occupation, employer details, payroll data, superannuation contributions, and business structures (e.g., trusts, companies).
Sensitive information: Health-related details (e.g., for medical expense claims), union membership (e.g., for deduction claims), or other sensitive data relevant to tax obligations.
Information about dependents or minors: Where relevant for family tax benefits, dependent claims, payroll from family businesses, individual tax returns, or starting a business. Such information is handled only for engaged clients, and each individual (including minors) is engaged separately.
Other information: Any additional details provided during our services, such as from third parties (see Section 3).

We only collect sensitive information with your consent or where required or permitted by law, such as for tax compliance.

2. How we collect Personal Information

We collect personal information directly from you or your authorised representatives through:

Client intake forms (including the New Client Details Form).
Emails, phone calls, in-person or virtual meetings (e.g., via Microsoft Teams).
Accounting software and platforms (e.g., Xero, Ignition).
Our website forms or interactions.
We may also collect information from third parties, including:
Government authorities (e.g., Australian Taxation Office (ATO), Australian Securities and Investments Commission (ASIC), State Revenue Office (SRO)).
Banks, employers, or other financial institutions.
Other professionals (e.g., lawyers, auditors) with your consent.

If you provide personal information about another person (e.g., a dependent), you must ensure they are aware of this Policy and have consented where required.

3. Purposes for collecting, holding, using, and disclosing Personal Information

We collect, hold, use, and disclose personal information primarily to provide our services, including:

Tax preparation, lodgement, and advisory.
Bookkeeping, payroll processing, and financial statement preparation.
Compliance with ATO, ASIC, and other regulatory requirements.
Business advisory, superannuation management, and other accounting functions.

We do not use personal information for secondary purposes such as direct marketing, newsletters, or referrals unless you have opted in. You can opt out at any time by contacting us.

4. Disclosure of Personal Information

We may disclose personal information to:

Government authorities (e.g., ATO, ASIC, SRO) for compliance and lodgement purposes.
External parties upon your request or consent, such as banks, lawyers, auditors, or other advisors.
Professional bodies (e.g., CA ANZ) only if required for audits, and only with your consent.
Third-party service providers for operational purposes (see Section 6 for overseas disclosures), as disclosed in our Service Agreements, including: Accurium, ABR.gov.au, Adobe Acrobat Pro, ATO Online Services, ATOmate, C & N Audit Services, CaseWare, Class, DBA Lawyers, Enlighten Super, HubDoc, Ignition, Koinly, Microsoft Office 365, NowInfinity, SuiteFiles, Thomson Reuters Cleardocs, Xero, Xero Practice Manager, and others notified to you.

We do not disclose information without your permission unless required by law (e.g., under tax legislation or TPB Code Item 6).

5. Disclosure Overseas

We may disclose personal information to third-party software providers located overseas or whose systems store data overseas. This occurs through our use of cloud-based services such as Xero (New Zealand, United States), SuiteFiles (Singapore, United Kingdom, European Union countries, United States), Ignition (various countries worldwide), and potentially others like HubDoc.

We take reasonable steps to ensure overseas recipients comply with the APPs or equivalent standards, including through contractual clauses, data processing agreements, and reliance on providers’ privacy certifications (e.g., standard contractual clauses or binding corporate rules). However, overseas recipients may not be bound by Australian privacy laws.

6. Storage and security of Personal Information

We store personal information electronically in secure systems, including:

Cloud-based platforms: SuiteFiles, Ignition, Xero, HubDoc, Microsoft Office 365.
Government systems: ATO and ASIC portals.
Security measures include:
- Encrypted APIs for data transfer between systems.
- Two-factor authentication (2FA) on platforms like Xero, Ignition, SuiteFiles.
- Access controls, firewalls, and authentication for government systems.
- Reputable providers with robust security protocols.
- Regular reviews to prevent unauthorized access, misuse, or loss.

In the event of a data breach, we comply with the Notifiable Data Breaches scheme under the Privacy Act.

7. Retention of Personal Information

We retain personal information for as long as necessary to fulfil the purposes outlined in this Policy, including legal requirements. Under ATO and TPB guidelines, tax-related records are retained for at least 5-7 years from the relevant transaction or lodgement date.

If you cease being a client, we archive electronic records securely. We may transfer certain permanent records to your new accountant upon your written approval. We do not delete records before the retention period expires.

8. Access, correction, and deletion of Personal Information

You have the right to access or correct your personal information under APP 12 and 13. To request access or correction, contact us (Section 11). We will respond within a reasonable period (usually 30 days) and provide access free of charge unless exceptions apply (e.g., legal restrictions).

Due to retention obligations under tax law, we cannot delete information before the 5-7 year period. However, we can archive your folder if you no longer require our services. We do not allow direct access to our systems for security reasons.

If we refuse access or correction, we will provide reasons and information on complaint options.

9. Complaints and Disputes

If you have a privacy concern or believe we have breached the APPs, please contact us first (Section 11). Our process aligns with our Service Agreement:

Raise the issue with the responsible engagement person or our office.
We will investigate promptly and use best endeavours to resolve it to mutual satisfaction.

If needed, provide your complaint in writing for full investigation.

If unresolved, you can complain to the TPB (for tax agent services) via https://www.tpb.gov.au/complaints or the Office of the Australian Information Commissioner (OAIC) at www.oaic.gov.au.

10. Contact Us

For privacy inquiries, access requests, corrections, or complaints:

Privacy Contact & General Inquiries: Daniela Kellett, Director

Address: Suite 5, Level 2, 28 Young Street, Moonee Ponds VIC 3039 (Postal: PO Box 187, Keilor East VIC 3033)

Phone: 03 8320 0320

Email: info@semmensco.com.au

11. Website and Online Practices

Our website does not use cookies or tracking technologies. We occasionally use Google Analytics, which may collect anonymized data like IP addresses and browsing behaviour for site improvement.

The New Client Details Form collects personal and sensitive information for service provision, secured with 2FA and reputable systems.

We engage in online advertising via social media and Active Campaign but do not share client personal information for this purpose.

12. Sources

We have compiled official links to the key references mentioned in the Privacy Policy. These are sourced from authoritative Australian government and professional body websites, based on the most current compilations available under Victorian and federal frameworks. Note that legislation and standards may be updated periodically, so it is advisable to verify the latest versions directly from the sources.

Australian Privacy Act 1988 (Cth)

This is the primary legislation governing privacy in Australia, including the 13 Australian Privacy Principles (APPs). The full text can be accessed via the Federal Register of Legislation:

Privacy Act 1988 (compiled series)

Australian Privacy Principles (APPs)

The APPs form the cornerstone of the Privacy Act and outline obligations for handling personal information. Official guidance is provided by the Office of the Australian Information Commissioner (OAIC):

Tax Practitioners Board (TPB) Code of Professional Conduct

This code, under the Tax Agent Services Act 2009 (Cth), includes Item 6 on confidentiality of client information. It is administered by the TPB:

Chartered Accountants Australia and New Zealand (CA ANZ) APES 110 Code of Ethics for Professional Accountants

This ethical standard, issued by the Accounting Professional & Ethical Standards Board (APESB), applies to members and includes provisions relevant to privacy and confidentiality in accounting practices.

Note: A forthcoming compilation effective July 2025 is available for preview at APESB.

13. Changes to This Policy

We review this Policy regularly to ensure compliance and may update it due to changes in law or practices. Updates will be posted on our website with the effective date. Continued use of our services constitutes acceptance of changes.

This Policy is available free of charge on our website or upon request.