Terms and Disclaimer
Please read these terms carefully before using our website or engaging our services. Last updated 10 August 2026.
These terms govern your use of the SMA Business Advisory website (the Site) and, where applicable, your engagement of our services. By using the Site, you agree to be bound by these terms. If you don’t agree, please don’t use the Site.
1. About us
SMA Business Advisory Pty Ltd, trading as SMA Business Advisory (ABN 65 698 496 829, ACN 698 496 829), is an accounting, taxation and business advisory practice based in Kellyville, NSW. In these terms, “we”, “us” and “our” refer to SMA Business Advisory, and “you” refers to any person or business using the Site or engaging our services.
2. Using this website
You may use the Site for lawful purposes only. You must not use it in a way that damages, disables or impairs the Site, or attempt to gain unauthorised access to any part of it. Content on this website is provided on an “as is” basis for general informational purposes only, and doesn’t constitute tax, accounting, business advisory, investment or assurance advice. It shouldn’t be acted on without first consulting one of our professionals about your specific circumstances.
3. No advice without an engagement
Nothing on this Site creates an adviser-client relationship or amounts to advice you can rely on. We only provide personalised advice once you’ve engaged us formally, and only to the extent set out in your engagement letter.
4. Our services and engagement letters
The scope, fees and terms of any specific engagement are set out in a separate engagement letter provided before work begins. If there’s any inconsistency between an engagement letter and these website terms, the engagement letter prevails for that engagement. Advice we provide is based on the information you give us and the circumstances we’re aware of at the time. If your circumstances change, or if information you gave us was incomplete or inaccurate, please let us know so we can review the advice.
5. Client responsibilities
You agree to provide complete, accurate and timely information so we can perform our services, and to review documents we prepare, such as tax returns and financial statements, before they’re lodged or relied on.
6. Fees
Fees are set out in your engagement letter or a separate fee agreement. Unless we’ve agreed otherwise in writing, fees are payable on the terms stated in that document.
7. Confidentiality and privacy
We handle personal and business information you provide in line with our Privacy Policy and applicable law, including the Privacy Act 1988 (Cth). We treat client information as confidential, except where disclosure is required by law, requested by you, or necessary to provide our services, for example lodging documents with the ATO or ASIC on your behalf.
8. Intellectual property
Unless stated otherwise, we or our licensors own the intellectual property in this Site and its content. You may view, download and print content for your own personal or business use, but you must not reproduce, republish or redistribute it without our prior written consent.
9. Limitation of liability
We make reasonable efforts to keep information on this Site accurate and current, but we give no warranty, express or implied, as to its completeness, accuracy, currency, performance, merchantability, fitness for a particular purpose, or that it doesn’t infringe any third party’s rights.
To the maximum extent permitted by law, and under no circumstances, will SMA Business Advisory Pty Ltd, its officers, employees, agents or related bodies corporate be liable for any loss or damage of any kind, including consequential, incidental, indirect, special or punitive damages, or loss of profit, data or goodwill, arising out of or related to your use of, or inability to use, this Site or any of its content, whether or not the possibility of such loss or damage was foreseeable or we were advised of it.
Nothing in these terms excludes, restricts or modifies any consumer guarantee, right or remedy under the Australian Consumer Law (Schedule 2 to the Competition and Consumer Act 2010 (Cth)), or any other right that can’t lawfully be excluded. Our liability in connection with any specific engagement is governed by the terms of the relevant engagement letter, not by these website terms.
10. Complaints
We’re committed to providing quality services. If you have a concern, please contact us at manraj@smabusinessadvisory.com.au in the first instance so we can work to resolve it. As a registered tax agent, SMA Business Advisory is also subject to the Tax Practitioners Board’s Code of Professional Conduct. See our Regulatory Disclosures page for how to raise a concern directly with the TPB, along with other regulatory disclosures required of us as a registered tax agent.
11. Termination
Either party may terminate an engagement in accordance with the terms of the relevant engagement letter.
12. Governing law
These terms are governed by the laws of New South Wales, Australia, and you submit to the non-exclusive jurisdiction of its courts.
13. Changes to these terms
We may update these terms from time to time. The version published on this page applies from the date shown above. Continuing to use the Site after a change means you accept the updated terms.
14. Contact
Questions about these terms can be sent to manraj@smabusinessadvisory.com.au.
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