Are Slot Machines Considered Gambling

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Are Slot Machines Considered Gambling

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We’re one of Victoria’s most trusted Accounting Practice, handling personal tax returns to sponsored visas migration and everything in between. EA123 is based in Box Hill, just 20 kms from Melbourne’s CBD.

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  • Suite 105 9 Ellingworth Pde, Box Hill Victoria 3128 Australia
  • +613 9898 0123
  • info@ea123.com.au

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Information under the Tax Agent Services Act 2009 (Cth)

As a registered Tax Agent our work is performed in accordance with the Tax Agent Services Act 2009 (Cth) (TASA), which includes giving you certain information under the TASA.  The Tax Practitioners Board maintains a register of Tax Agents and BAS Agents. You can access and search this register here (https://www.tpb.gov.au/public-register).  If you have a complaint about us, we ask that you contact our office.  We will work with you to help resolve your complaint professionally, respectfully and as quickly as possible.  If we cannot resolve your complaint or you are not satisfied with how your complaint is being handled by us or with the outcome, you can make a complaint to the Tax Practitioners Board.  Complaints to the Tax Practitioners Board must be made in writing using its online form, which is available at (https://myprofile.tpb.gov.au/complaints/).  The Tax Practitioners Board may send you an email to acknowledge the receipt of your complaint and may review and risk assess your complaint.  The Tax Practitioners Board recommends that you speak with us first to resolve the complaint before making a complaint to the Tax Practitioners Board.  Further details about the complaints process of the Tax Practitioners Board are available at (www.tpb.gov.au/complaints).  Our rights, responsibilities and obligations as a Tax Agent and/or BAS Agent, including our responsibilities and obligations to you as our client and to the Australian Tax Office, can be found in the TASA, including in the Code of Professional Conduct (Code). The Code requires us, amongst other things, to act lawfully in your best interests and with honesty and integrity in the performance of our duties. Under the Code, we must also ensure that the tax agent services we provide you, or that are provided on our behalf to you, are provided competently. Your obligations to us as Tax Agent and/or BAS Agent include, amongst other things, your obligation to keep records and to provide complete and accurate records to us.

Registered Migration Agent (RMA)

The RMA is bound by the Code of Conduct.  You can access the code of conduct by pasting the hyperlink into your search engine: https://www.mara.gov.au/tools-for-agents-subsite/Files/code-of-conduct-march-2022.pdf The Client agrees that the Agent has provided the Client with a copy of the Consumer Guide.  Here is a hyperlink for you to copy paste into your search engine:  https://www.mara.gov.au/get-help-visa-subsite/FIles/consumer_guide_english.pdf  The consumer guide is available in multiple community languages

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Privacy Policy

EA123 is committed to providing quality services to you and this policy outlines our ongoing obligations to you in respect of how we manage your Personal Information.
We have adopted the Australian Privacy Principles (APPs) contained in the Privacy Act 1988 (Cth) (the Privacy Act). The NPPs govern the way in which we collect, use, disclose, store, secure and dispose of your Personal Information.
A copy of the Australian Privacy Principles may be obtained from the website of The Office of the Australian Information Commissioner at https://www.oaic.gov.au/.

What is Personal Information and why do we collect it?

Personal Information is information or an opinion that identifies an individual. Examples of Personal Information we collect includes names, addresses, email addresses, phone and facsimile numbers.
This Personal Information is obtained in many ways including interviews, correspondence, by telephone, by email, via our website www.ea123.com.au, from your website, from media and publications, from other publicly available sources, from cookies and from third parties. We don’t guarantee website links or policy of authorised third parties.

We collect your Personal Information for the primary purpose of providing our services to you, providing information to our clients and marketing.

We may also use your Personal Information for secondary purposes closely related to the primary purpose, in circumstances where you would reasonably expect such use or disclosure. You may unsubscribe from our mailing/marketing lists at any time by contacting us in writing.
When we collect Personal Information we will, where appropriate and where possible, explain to you why we are collecting the information and how we plan to use it.

Sensitive Information

Sensitive information is defined in the Privacy Act to include information or opinion about such things as an individual’s racial or ethnic origin, political opinions, membership of a political association, religious or philosophical beliefs, membership of a trade union or other professional body, criminal record or health information.

Sensitive information will be used by us only:

• For the primary purpose for which it was obtained
• For a secondary purpose that is directly related to the primary purpose
• With your consent; or where required or authorised by law.

Third Parties

Where reasonable and practicable to do so, we will collect your Personal Information only from you. However, in some circumstances we may be provided with information by third parties. In such a case we will take reasonable steps to ensure that you are made aware of the information provided to us by the third party.

Disclosure of Personal Information

Your Personal Information may be disclosed in a number of circumstances including the following:

• Third parties where you consent to the use or disclosure; and
• Where required or authorised by law.

Security of Personal Information

Your Personal Information is stored in a manner that reasonably protects it from misuse and loss and from unauthorized access, modification or disclosure.
When your Personal Information is no longer needed for the purpose for which it was obtained, we will take reasonable steps to destroy or permanently de-identify your Personal Information. However, most of the Personal Information is or will be stored in client files which will be kept by us for a minimum of 7 years.

Access to your Personal Information

You may access the Personal Information we hold about you and to update and/or correct it, subject to certain exceptions. If you wish to access your Personal Information, please contact us in writing.
EA123 will not charge any fee for your access request, but may charge an administrative fee for providing a copy of your Personal Information.
In order to protect your Personal Information we may require identification from you before releasing the requested information.

Maintaining the Quality of your Personal Information

It is an important to us that your Personal Information is up to date. We will take reasonable steps to make sure that your Personal Information is accurate, complete and up-to-date. If you find that the information we have is not up to date or is inaccurate, please advise us as soon as practicable so we can update our records and ensure we can continue to provide quality services to you.

Policy Updates

This Policy may change from time to time and is available on our website.

Privacy Policy Complaints and Enquiries

If you have any queries or complaints about our Privacy Policy please contact us at:

Suite 105 9 Ellingworth Pde, Box Hill VIC 3128
info@ea123.com.au
+613 9898 0123

Disclaimer

The information contained in this web site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this site.

Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult us.

While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, PricewaterhouseCoopers is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

In no event will EA123, the principal, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this site connect to other web sites maintained by third parties over whom EA123 has no control. EA123 makes no representations as to the accuracy or any other aspect of information contained in other web sites.