Initial Consultation
Terms, Conditions & Disclaimers

Empire Advisory Pty Ltd (ABN 39 698 625 811) (“Empire Advisory”, “we”, “us”) is a referral and facilitation platform and is a wholly owned subsidiary of EmpireOne Group Pty Ltd (ACN 684 254 162) (together, “the Empire Advisory Group”). We connect clients with qualified tax professionals. We are not a registered tax agent and we do not provide tax advice.

The Initial Consultation is provided by Darren Catherall (“the Advisor”), a registered tax agent with the Tax Practitioners Board (Registration No. 26033857) and an admitted lawyer, operating through his own independent company. The Advisor is solely responsible for the content, accuracy and quality of the Initial Consultation.

The Initial Consultation is a scheduled phone or video call between you and the Advisor of the duration specified at the time of booking (“the Session”). The Session covers the following areas:

• Review of your current structure: an assessment of your existing business, asset holding, and tax structures.
• Law changes and their impact: a discussion of relevant recent or upcoming changes to tax legislation and how they may affect your position.
• Business, asset and strategy options: an exploration of options available to you in relation to your business operations, asset holdings, and overall tax and financial strategy moving forward.
• Capital Gains Tax (CGT) and Trust taxation: specific discussion of CGT implications and trust taxation matters relevant to your circumstances as disclosed during the Session.

The scope of the Session is determined by the information you provide and the time available. The Advisor will use reasonable endeavours to address all areas listed above, but the depth of discussion in each area will depend on the complexity of your circumstances and the duration of the Session.

The Initial Consultation is a discussion and advisory session only. It does not constitute the preparation or lodgement of any tax return, BAS, or other document with the Australian Taxation Office, and does not include the implementation of any strategy or structure discussed, unless expressly agreed in a separate written engagement letter.

Your booking is confirmed upon receipt of full payment of the applicable fee (“the Consultation Fee”) as displayed at the time of booking. Payment is collected by EmpireOne Group Pty Ltd on behalf of Empire Advisory as part of the Empire Advisory Group. Empire One collects payment in this capacity only and is not a party to the advisory services provided to you.

By completing payment you agree to these Terms. Payment constitutes your acceptance of these Terms in their entirety.

All fees are quoted in Australian dollars and are inclusive of GST where applicable.

You may reschedule your Initial Consultation without charge provided you give at least 24 hours' notice before the scheduled Session time. To reschedule, contact us at concierge@empireone.com.au.

• Cancellation with more than 24 hours' notice: full refund of the Consultation Fee.
• Cancellation with less than 24 hours' notice: no refund is payable, except as required by the Australian Consumer Law.
• Failure to attend without notice (no-show): no refund is payable.

If the Advisor is unable to attend a scheduled Session, we will offer you a rescheduled Session at no additional cost or a full refund of the Consultation Fee at your election.

Nothing in these Terms excludes, restricts or modifies any right or remedy you have under the Australian Consumer Law (Schedule 2, Competition and Consumer Act 2010 (Cth)) that cannot lawfully be excluded. Under the Australian Consumer Law, you have guarantees that services will be provided with due care and skill and will be reasonably fit for any purpose you make known to us.

Where a failure of a consumer guarantee occurs and that failure is not a major failure, Empire Advisory and the Advisor are entitled to remedy the failure. Where a major failure occurs, you may be entitled to a refund or other remedy. Nothing in these Terms is intended to limit your statutory rights.

To the maximum extent permitted by law, neither Empire Advisory nor the Advisor is liable to you for any indirect, consequential, incidental or special loss or damage arising out of or in connection with the Initial Consultation, including any loss of profit, loss of opportunity or tax penalties arising from reliance on information discussed in the Session.

Empire Advisory's liability to you in connection with the facilitation of the booking is limited to the amount of the Consultation Fee paid.

These limitations do not apply to limit liability for: (a) death or personal injury caused by negligence; (b) fraud or fraudulent misrepresentation; or (c) any liability that cannot lawfully be excluded or limited under the Australian Consumer Law.

General nature: Information and commentary provided during the Initial Consultation is of a general nature only and is based on the information you provide during the Session. It does not take into account your complete financial situation, investment objectives, or specific needs beyond what is discussed.

Not a substitute for a full engagement: The Initial Consultation is introductory in nature. You should not act on anything discussed in the Session without obtaining a full and considered tax opinion or engaging the Advisor for a comprehensive advisory engagement appropriate to your specific circumstances.

Accuracy of information: The Advisor will provide advice based on tax laws current as at the date of the Session. Tax laws change frequently. The Advisor accepts no responsibility for changes in law after the date of the Session that affect the accuracy of advice given.

Your information: The accuracy of any advice given is entirely dependent on the accuracy and completeness of the information you provide. Neither Empire Advisory nor the Advisor accepts responsibility for advice that is based on incorrect, incomplete or misleading information provided by you.

No ATO representation: Unless expressly agreed in a separate written engagement, the Advisor will not represent you before the Australian Taxation Office or lodge any document on your behalf as a result of the Initial Consultation alone.

No legal advice: Unless Darren Catherall expressly agrees to act in a legal capacity in connection with the Session, the Initial Consultation does not constitute legal advice and no solicitor-client relationship is created.

The Advisor will keep all information you disclose during the Session confidential and will not disclose it to any third party except: (a) as required by law; (b) as required by the Tax Practitioners Board Code of Professional Conduct; or (c) with your prior written consent.

You acknowledge that the Advisor may be required to report certain information to the ATO or other regulatory bodies where required by law, and that this does not constitute a breach of confidentiality.

Empire Advisory collects personal and financial information from you for the purpose of facilitating the booking and providing your details to the Advisor to deliver the Initial Consultation. By booking, you consent to your information being shared with the Advisor for this purpose.

We handle your personal information in accordance with the Privacy Act 1988 (Cth) and the Australian Privacy Principles. Our full Privacy Policy is available at empireadvisory.com.au/privacy. You have the right to access and correct any personal information we hold about you by contacting us at concierge@empireone.com.au.

Sessions will not be recorded by Empire Advisory or the Advisor without your prior consent. If you wish to record the Session for your own personal reference, you must inform the Advisor at the commencement of the call. Recording for any other purpose (including publishing or sharing with third parties) is not permitted without the Advisor's written consent.

If you are dissatisfied with the Initial Consultation, please contact us in the first instance at privacy@empireone.com.au and we will endeavour to resolve your concern within 5 business days.

If you are not satisfied with our response, you may escalate a complaint regarding the Advisor's conduct to the Tax Practitioners Board at tpb.gov.au. If the complaint relates to legal services provided by Darren Catherall in his capacity as a lawyer, you may contact the Legal Services Commissioner in Victoria.

These Terms are governed by the laws of Victoria, Australia. Any dispute that cannot be resolved between the parties will be subject to the non-exclusive jurisdiction of the courts of Victoria.

Empire Advisory may update these Terms from time to time. The Terms that apply to your booking are those in effect at the time your payment is confirmed. We recommend you retain a copy of these Terms for your records.