1. Definitions
- Assurance: Oneoff 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 oneoff 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 for 12 months after the date of lodgement.
- 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 for 12 months after the date of lodgement.
- 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.