This disclosure is provided in accordance with section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (the Determination). A copy of the Determination can be found at:

Information we are required to disclose to you

As registered Tax Agents, our services are provided in accordance with the Tax Agent Services Act 2009 and the Code of Professional Conduct. We are required to make the following disclosures:

Matters that could significantly influence your decision to engage us

From 1 July 2022 onward, there are no matters applicable that could significantly influence your decision to engage (or continue to engage) Ham Brothers for a Tax Agent Service.

Register of Tax Practitioners

The Tax Practitioners Board (TPB) maintains a public register of Tax Agents and BAS Agents. You can access and search this register at: https://www.tpb.gov.au/public-register.

Complaints Process

If you have a complaint about our Tax Agent services, please contact us in the first instance with full details via email.

We will acknowledge receipt of your complaint by email, confirm our understanding of the circumstances, and attempt to resolve your complaint within 14 days.

If you are not satisfied with our proposed resolution, you may make a complaint to the TPB directly at: https://www.tpb.gov.au/complaints.

The TPB will acknowledge receipt of your complaint, conduct a review, and risk assess the matter. Further review rights and assistance details are available via the same link.

Rights, Responsibilities, and Obligations

As a Tax Agent, we have obligations to you under the taxation laws (including the Act and the Code of Professional Conduct). In turn, our clients also have obligations to us. More information on these rights, responsibilities, and obligations can be found at: https://www.tpb.gov.au/obligations.

Confirmation of Compliance

• None of the nominated events under s45(1)(d) of the Determination have occurred within the last 5 years (commencing from 1 July 2022).
• None of the nominated events under s45(1)(e) of the Determination apply to Ham Brothers or any registered Tax Agent connected to our firm.