Policy Statement
In Our Business we:
Uphold and adhere to being a “Professional Bookkeeper”.
Uphold and adhere to the requirement of the Institute of Certified Bookkeepers (ICB) Professional Code of Conduct.
Uphold and adhere to the requirements of the TASA2009 Code of Conduct for Registered BAS Agents (The Code).
Uphold and promote the ethical standards of the tax profession.
Comply with our personal and business tax and compliance obligations.
To Achieve This, in Our Business we:
● Have a Quality Management System.
● Undertake at least 30 hours per year of Continuing Professional Education.
● Provide training and resources to ensure we understand and apply the current business and compliance obligations for our clients.
● Provide training and resources to ensure we understand and apply the Code.
● Actively endorse, promote and require adherence to the Code.
● Have a culture of transparency, accountability, ethical conduct and compliance with the Code and the tax laws.
Our Quality Management System Includes Processes for:
● Our approach to providing services.
● Our approach to communication with Clients.
● Review of work performed.
● Supervision and control.
● Record keeping in relation to services provided.
● Recognition and required actions in relation to amending or correcting previous work including any false or misleading statements to the ATO or other Government agency.
If there was ever an issue in relation to the performance of any of our team in relation to their performance including in relation to breaches of the Code:
● We have systems to enable team members to report concerns.
● Our policy is to protect team members who raise any such concerns.
● We have processes to manage and address any underperformance.
● Appropriate records of actual or potential breaches of the Code are maintained.
Our Team Members:
● Are supervised and reviewed as necessary to ensure quality of provision of services.
● Are trained and enabled to be up to date with necessary skills and knowledge.
● We ensure that any team member, person or entity providing services to you on our behalf has not been disqualified by the Tax Practitioners Board.
● Are remunerated in accordance with consideration of their skill, experience and adherence to the Code.
We specifically note that in accordance with the requirements of the Code we uphold the principles of Honesty & Integrity, Independence, Confidentiality and Competence.
We take reasonable care in ascertaining a client’s state of affairs and in ensuring that taxation laws are applied correctly to your circumstances in relation to the statements we are making on your behalf or the advice we are providing to you.
We will advise you of your rights and obligations under relevant taxation laws.
We also advise that we advise you of any matter that could significantly influence your decision in relation to our engagement for provision of services.
Please also refer to the below Disclosure statement and your Engagement Letter.
Practice Information
BAS Agent Registration
BAS Agent Name: Greenhouse Bookkeeping Pty Ltd
BAS Agent Number: 26161521
Professional Body Membership
Professional Body: Institute of Certified Bookkeeper of Australia
Member Number: 452149
Membership Type: Member in Certified Practice
Valid until: 5 December 2025
Insurance
Type of Insurance: Professional Indemnity
Insurer: Arch Underwriting at Lloyd's (Australia) Pty Ltd
Policy Number: P0116697PI2024AU0
Period of Cover: 15 December 2024 to 15 December 2025
To Be a Professional Bookkeeper
Understanding
● An understanding of what “Professional Bookkeeping” is in Australia today.
● An understanding of what the respective business expects.
Qualified
● Obtained the required minimum formal qualifications as specified by Government and the professional associations.
Experienced
● An independent verification of the quality and quantity of experience held.
Commitment to professional development
● A commitment to education, learning and development of skills via continuing professional development.
Resourced
● Access to current information and assistance.
● Capacity to professionally provide service to business.
● Software understanding and techniques.
Communicative
● With your team.
● With the business.
Insured/Protected
● Appropriate Professional Indemnity Insurance is required in addition to other business insurances that should be in place.
● Required to protect the consumer in the event of an issue.
● Cyber Security processes in place.
Endorsed
● A member of a professional body, committed to the requirements of the respective professional codes of conduct as an adherent to that membership including:
○ Acts with honesty and integrity.
○ Acts in the best interest of their clients or employers.
A professional bookkeeper in practice will be a Registered BAS Agent.
Tax Agents Services Act 2009 – Disclosure Statement
Greenhouse Bookkeeping Pty Ltd is a registered BAS Agent and are required in order to provide BAS Services (including advice, interpretation, interactions with the ATO, and lodgement of forms in respect to GST, BAS, Payroll & Superannuation Guarantee). Any practitioner providing these services must be a registered BAS Agent or Tax Agent.
Greenhouse Bookkeeping Pty Ltd is subject to the Code of Conduct prescribed in the Tax Agent Services Act 2009 and additional determinations. The Tax Practitioners Board (the board) are the regulator of Registered Agents. I/We are also required to adhere to the requirements of the ATO in our interactions with their Online Services and use of other relevant software.
Greenhouse Bookkeeping Pty Ltd advises as follows:
that to the best of our knowledge and based on all information known to us, we:
● Have not had our registration suspended or terminated by the Board.
● Are not and have not been an undischarged bankrupt or been put into external administration.
● Have not been convicted of a serious taxation offence or an offence involving fraud or dishonesty.
● Have not been sentenced to a term of imprisonment in Australia for 6 months or more.
● Have not been otherwise penalised, subject to an injunction, or been subject to an order requiring disclosure.
● Are not subject to any conditions upon our registration.
● Do not engage with other TASA disqualified persons
Greenhouse Bookkeeping Pty Ltd are not aware of any matter that we have not otherwise discussed or presented to you that would significantly influence your decision to engage or continue to engage our services. If there is anything you would like to discuss, please contact us.
Register of Tax Agents and BAS Agents
The Board maintains a public register of Tax Agents and BAS Agents.
The register contains registration details of registered, suspended and deregistered Tax and BAS Agents.
The register is available at https://www.tpb.gov.au/public-register.
Guidance on how to use the register is available at https://www.tpb.gov.au/help-using-tpb-register
Complaints
We note that we hope that any concerns you may have with our service are able to be discussed with us first to ensure we are able to respond to any misunderstanding or any performance issues.
Complaints about the services you receive can be made directly to the Board.
The Board’s complaints process is explained, and the online form is available at https://www.tpb.gov.au/complaints.
This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a
registered Tax Agent or BAS Agent or upon request.
This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of us becoming aware of any change matter.
Statements made to the ATO
In our role of providing services to you, the law states:
We must not make a statement, prepare a statement, or permit an entity to make or prepare a statement to the commissioner that:
1. Is false, incorrect or misleading in a material particular.
2. Omits anything that causes the statement to be misleading.
If, after making a statement, based on subsequent information, it is apparent that the statement is false or misleading in a material particular, then we should discuss any further information that indicates the statement is not, in fact, incorrect
If we have reasonable grounds to believe that the false or misleading nature of the statement resulted from:
a. Failure to rake reasonable care in connection with the preparation or making of the statement; or
b. Recklessness as to the operation of a taxation law; or
c. Intentional disregard of a taxation law.
Then we must advise you:
i. That the statement should be corrected.
ii. The possible consequences of not taking action to correct the statement.
iii. Our responsibility to take further steps if required.
If the statement is not corrected, we may have to withdraw from providing any future services.
We also note that in the event that the statement is not corrected and the false or misleading statement has caused or will cause “substantial harm” to the interests of others, the law requires us to notify the ATO that a statement that has been made should be corrected.
This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a registered Tax Agent or BAS Agent or upon request.
This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of us becoming aware of any change matter.
Publishing Date: 23 April 2025
ABN 91 657 938 540 - BAS AGENT 26161521