Tax Audit Assurance – per tax lodgement

1. Definitions 

  • Assurance: One-off Tax Audit Assurance purchased by the Customer under these Terms in relation to a specific tax year that the Customer has purchased the Assurance.  
  • Customer: Any individual who pays the $29 Assurance fee. 
  • Audit Event: Official audit, review, investigation, inquiry, or examination by the Australian Taxation Office (ATO) in relation specifically to the lodged tax return that the Customer has purchased Audit Assurance. 
  • Covered Services: Is defined at item 4 below.  
  • Excluded Event: Any audit triggered by Customer’s deliberate noncompliance, fraud, dishonesty. 

2. Eligibility & Purchase 

  • Available to Customers lodging their tax return via One Click Life in a tax refundable or payable position. 
  • Purchase is optional and must be made at the time of lodgement of the tax return. 
  • Non-transferable and valid only for the year of lodgement that the service is purchased. 

3. Coverage 

  • · For a one-off fee of $29, One Click Life will provide Covered Services free of charge in the event of an Audit Event relating to the lodged return between the date of lodgement of the tax return and date of notice of assessment being issued in relation to the same tax return.
  • Standard professional rates of $150 per hour apply if Assurance was not purchased. 

4. What’s Covered 

Covered Services are provided by a One Click Life accountant and include: 

  • Preparation/assembling of audit documentation. 
  • Representation and negotiation with the ATO.  
  • Advice on communications, rights, appeals and compliance activities. 

Covered Services exclude: 

  • Any taxes, interest, penalties, fines, culpability penalties or similar resulting from the Audit Event.  
  • Any legal representation in relation to the Audit Event. 

5. Exclusions 

Coverage excludes Audit Events stemming from: 

  • Fraud or deliberate misrepresentation. 
  • Pre-lodgement issues such as bookkeeping, tax planning or collation of materials. 
  • NonATO audits. 
  • Staff-disciplinary or non-tax regulatory reviews. 

6. Coverage Limit 

To balance affordability with risk, coverage includes up to 10 hours of professional time, or $1,500 of professional time. Additional hours, if required, are billed at $150 per hour. 

7. How to Claim 

  • Customer must notify One Click Life within 7 days of receiving audit notification. 
  • One Click Life will assign a tax professional and coordinate response. 
  • Customer must cooperate fully and provide requested records at all times within 3 days of the request. 

8. Term & Renewal 

  • Valid for the tax year associated with the lodged return. 
  • · Valid from the date of lodgement until the Notice of Assessment is issued by the ATO.
  • Not renewable. Each return year requires a fresh purchase. 

9. Cancellation & Refunds 

  • Customers may cancel with a full refund within 7 days of purchase if no audit notice has been received. 

10. Limitations of Liability 

  • One Click Life’s aggregate liability under Assurance is capped at $1,500. 
  • Assurance excludes indirect, special or consequential damages. 

11. General 

  • Governed by Western Australian law. 
  • These Terms are subject to One Click Life’s main Terms & Conditions. 
  • Assurance fee is tax-deductible.