PRIVACY POLICY
Swat Accountants respects your privacy and is always committed to working with the personal information we collect in accordance with the Australian Privacy Principles in the Privacy Act 1988 (Cth) (Privacy Act) and the subsequent 2012 and 2016 amendments (Mandatory Data Breach Notification), The General Data Protection Regulation (GDPR) and the APES 110 Code of Ethics for Professional Accountants.
This policy provides guidance about the obligations we have in managing the personal information we hold about our clients. This includes information such as your name, email address, tax file number, or any other type of information that can reasonably identify an individual.
Personal information we collect
In general, the main types of personal information we collect and hold includes (but is not limited to):
■ Names
■ Dates of Birth
■ Tax File Numbers
■ Contact details
■ Bank account details
■ Gender
■ Health information (for some types of insurance cover)
We will not collect any personal information about you except when you have knowingly provided that information to us or authorised a third party to provide that information to us.
How we use your personal information
Swat Accountants acknowledge that your personal information is highly confidential and therefore the information collected by us will only be used for the purpose in which it was collected unless you have consented to it being used for another purpose.
You have a right not to provide information that can identify you. If, however, you withhold your personal information, it may not be possible for us to provide you with our products and services, or alternatively, may affect the adequacy or appropriateness of advice or services provided.
If there is a change of control in our business or a sale or transfer of business assets, we reserve the right to transfer to the extent permissible at law our user databases, together with any personal information and non-personal information contained in those databases.
How we collect your personal information
We may collect personal information from you in a variety of ways, including when you interact with us electronically or in person. This includes, but is not limited to, when you provide feedback, when you provide information about your personal or business affairs, change your content or email preference(s), respond to surveys and/or promotions, provide financial or credit card information, or communicate with your advisor.
Sensitive information
Some of the personal information is “sensitive information” as defined by the Privacy Act.
Sensitive information will be used and disclosed only for the purpose for which it was provided or a directly related secondary purpose, unless you agree otherwise, or where certain other limited circumstances apply (e.g. where required by law).
Unsolicited personal information
There may be times when we receive personal information that we do not solicit. If this occurs, we will determine if you have given your consent and the information is necessary for us to provide our services, or whether the collection is required or authorised by or under an Australian law or a court/tribunal order. If it is, then the information will be dealt with in accordance with the Australian Privacy Principles as if the information had been solicited.
If it is determined that you have not consented to the information being disclosed to us and that there is no requirement at law for us to collect that information, we will destroy or de-identify the information as soon as practicable, provided it is lawful and reasonable to do so.
Disclosure of personal information
In providing our services we may need to disclose personal information to a third party. This will be done to the extent that it is permitted by law and set out in this Policy.
Examples of the types of third parties we may disclose personal information to include:
■ member organisations of the Swat Accountants Group
■ companies or individuals contracted to assist us in providing services or who perform functions on our behalf
■ courts, tribunals and regulatory authorities, as required or authorised by law and in accordance with the Code of Ethics for Professional Accountants
■ auditors or compliance officers, as required by Law or Professional Associations
■ anyone else to whom you consent, such as banks, accountants and other financial institutions.
Where you engage us to attend to your tax affairs we will assume (unless you advise otherwise) that you have specifically authorised us to deal directly with the Australian Tax Office (the “ATO”), the New Zealand Inland Revenue or other taxation agency in a foreign jurisdiction regarding day to day type matters. If, in the course of our dealings with these bodies, they request information regarding you that we believe is outside of the scope of our authority, e.g. Tax Office audit, we will request your specific authority before complying with the relevant request.
If we are required by law to disclose information about you or your organisation, we must co-operate fully. However, where it is possible and lawful for us to do so, we will advise you that the information has been disclosed.
Security of your personal information
We are committed to ensuring that the information you provide to us is stored securely. We will endeavour to take all reasonable steps to keep secure any information which we hold about you, and to keep this information accurate and up to date. You should note that the internet is not a secure method of transmitting information and, as such, we are not responsible for the security of any information sent or received over the internet. Although we take measures to safeguard against unauthorised disclosures of information, we cannot assure you that personal information that we collect will not be disclosed in a manner that is inconsistent with this Privacy Policy.
Retention of your personal information
We will retain your personal information only as long as necessary to fulfill the purpose for which it was collected, as required by law and the Australian Privacy Principles, or in accordance with our documentation retention policies.
Access to your personal information
You may request details of personal information that we hold about you in accordance with the provisions of the Privacy Act 1988 (Cth).
We will require you to verify your identity and to advise what information you require.
To make a request, please put your request in writing.
We reserve the right to charge a fee for searching for and providing access to your personal information. In the event we refuse you access to your personal information, we will provide you with an explanation for that refusal.
We will endeavour to ensure that at all times the personal information that we hold about you is up to date and accurate. The accuracy of the personal information is dependent to a large degree on the information you provide and you should advise us if there are any errors or changes to your personal information.