Terms and conditions

1.1 This document sets out our standard terms and conditions. It should be read in conjunction with the engagement letter issued to you and your entities by members of pmwPlus[1]. If there are inconsistencies between these terms and conditions and the engagement letter, the engagement letter will prevail.

1.2 Our terms and conditions are maintained on our website and may be changed without notice. Significant changes between versions will be noted in the Terms and Conditions document.

1.3 When you engage pmwPlus, or continue to instruct us, it means that you accept these Terms and Conditions. We prefer to have a signed copy of the Client Acceptance Statement at the base of the engagement letter for our records.

1.4 References in the Terms and Conditions to “you” or “your” means the parties identified in the engagement letter to whom or to which we are providing services. References to “we” or “us” refers to the pmwPlus service line identified in the engagement letter.


2.1 You will be taken to have accepted the terms of our engagement letter and these Terms and Conditions at the earliest of:-

  • When you sign and return our Client Acceptance Statement at the base of our engagement letter; or
  • You provide a similar acknowledgement in writing, including by email; or
  • You provide us with instructions or continue to instruct us after the date of the engagement letter.

2.2 The terms of engagement and these Terms and Conditions continue to apply until the engagement ceases. The engagement ceases when:

  • We have completed the services set out in the engagement letter, or
  • The provision of services is terminated either by you or by us,

and you have paid us fees rendered in respect of services we have provided to you.


3.1 The services we will provide for you are set out in our engagement letter.

3.2 Either party may request changes to the scope of work set out in the engagement letter.

3.3 We will provide services to you with the degree of skill, care and diligence expected of a professional firm delivering similar types of services.

Delays due to actions of others

4.1 In no event shall pmwPlus, its directors, staff, agents and associates be liable for any failure or delay in providing services if caused by or contributed to, by an act or event (including the non-performance of your obligation) that is beyond the control of pmwPlus or was not foreseen at the time of signing the Client Acknowledgement Statement with us.

Engagement team

5.1 You will be advised in the engagement of the Client Relationship Manager and key personnel who will liaise with you in relation to your work. We try to keep your team that works on your engagement together as much as possible. Where changes are necessary will introduce you to your new members as promptly as possible.

5.2 Our team includes people who work remotely throughout Australia and including India.

Taxation Services

6.1 Taxation services are delivered through the PMW Trading Trust ABN 33 445 751 900 which is a registered tax agent (Registration Number 24882495) under the Tax Agents Services Act 2009. It is authorised to provide taxation services.

6.2 Where an engagement involves us providing taxation services, it is your responsibility to ensure that the accuracy and the completeness of information provided to us by you or on your behalf.

6.3 Where we provide tax advice, we are providing our opinion of how the tax act works based on the information provided. As an opinion, it is not beyond challenge by others who may be privy to other relevant facts, including the Commissioner of Taxation.

6.4 We will not provide taxation services to you if we form an opinion that the information on which the taxation service is based contains false or misleading information or omits material information that you are not prepared to amend or include.

Financial services

7.1 Financial services are provided by pmwPrivateWealth and its authorised representatives:

  • Ray Miller
  • Dan Miller
  • Mark Baker and
  • Dee O’Brien

No other members of staff of pmwPlus have the authority to provide financial services.

Professional Fees and Payment Terms

8.1 Unless set out in our engagement letter, our fees are calculated on the time cost to complete your work plus any direct out of pocket expenses. The charge out rates of our employees are based on their qualifications and experience. Our fees are reviewed annually and may increase over time. pmwPlus will provide our services cost effectively to you by assigning the appropriate level team member to your work. Our invoices contain full details of the services performed.

8.2 Where there is any work that you wish to be performed that is outside the Scope of Work included in the fee, pmwPlus will notify you of the cost prior to starting any such works.

8.3 Where direct debit is not the method of payment, payment is due in full no later than 14 days from issue of invoice. If the amount payable on the invoice is not paid within 30 days of the date of that invoice, then interest shall be payable by you on the total unpaid amount calculated 30 days from the date of the invoice until the actual date of payment at the rate of 10% per annum calculated daily.

8.4 The owners, directors or nominated family head of the entities for whom or for which we provide services must personally guarantee the payment of all accounts for professional fees.


9.1 Disbursements represent out-of-pocket payments made by us on your behalf and may include items such as photocopying, courier, postage, filing fees and similar costs. We may contract with outside parties for services in connection with our professional engagement (subject to your approval).

9.2 Where we incur disbursements on your behalf, we charge you the GST-inclusive costs of those disbursements. You may be eligible to claim an input tax credit on the GST amount if you are eligible.


10.1 As members of Chartered Accountants Australia and New Zealand (“CAANZ”), we are bound to comply with the principle of confidentiality which requires us to respect the confidentiality of information acquired as a result of our professional and business relationships.

10.2 This duty extends to prospective clients, current clients and former clients.

10.3 Circumstances were we may be required to disclose confidential information:

  • Where disclosure is required by law;
  • Where disclosure is authorised by the client and allowed by the law;
  • Where there is a professional duty or right to disclose information such as:
    • To comply with a quality review by CAANZ;
    • To respond to an enquiry or investigation by a professional or regulatory body;
    • To defend our professional interests in legal proceedings; or
    • To comply with technical and professional standards.

10.4 In the delivery of our services, we may utilise the services of third party operators. To perform this service, we provide the third party with access to your data to the extent that this is required to perform this service. This may require information being sent overseas.

10.5 We utilise cloud computing services provided by [insert cloud service providers]. [Insert name] utilises data centres in [insert country/ies] where your data may be sent. Repeat for each provider.


11.1 In order to carry out the services of this engagement and for related purposes such as updating and enhancing our client records, analysis for management purposes and statutory returns, legal and regulatory compliance and crime prevention we may obtain, process, use and disclose personal data about you, your entities and personnel. Our collection, use, retention, storage, disclosure or other dealings with such information is subject to the provisions of the Privacy Act 1988.

11.2 We have established policies and procedures that accord with the Australian Privacy Principles (Privacy Act 1988 Schedule 1).

11.3 Our privacy policy is available on our website.

11.4 Where you disclose personal information regarding a third party (including your directors and employees), you confirm that you have complied with the Privacy Act 1988, including that the personal information was lawfully collected, that you are entitled to disclose the personal information to us, and that we may use and disclose the personal information in the course of providing our services to you.


12.1 You agree that we may communicate with you using electronic media. You acknowledge that electronic media is inherently insecure, may be intercepted, may not be delivered and may contain viruses. You agree that we are not responsible for any loss suffered in connection with the use of electronic media.

12.2 Advice received by email is only binding on Pigot Miller Wilson when it is contained on a PDF of a letter contained on our letterhead and signed by a principal of the practice.

File retention and storage

13.1 All original documents obtained from you arising from the engagement shall remain your property. However, we reserve the right to make a reasonable number of copies of the original documents for our records.

13.2 Our engagement may result in the production of various reports and documents. Ownership of these documents will vest in you. All other documents produced by us in respect of this engagement will remain the property of the firm, subject to any statutory obligations.

13.3 We may explore our legal right of lien over any of your documents in our possession in the event of a dispute.

13.4 Our office is paperless and it is our policy not to store hard-copies of documents. Where originals or hard copies of documents are provided to us in the conduct of our work for you, we will scan them and return them to you. (NB This isn’t really consistent with claiming a lien over documents per previous T&C).

Limitation of liability

14.1 Under the Professional Standards Act 1994 (NSW) and the Scheme approved under that Act, our liability is limited to a maximum sum of $1,000,000 where the professional fee for the engagement is up to $100,000 and ten times the engagement fee, up to a cap of $20,000,000 where that fees exceeds $100,000.

Relationship to client

15.1 pmwPlus provide our services under the engagement as an independent contractor and nothing will be construed to create a partnership, joint venture or other relationship with you unless specifically acknowledged by us in writing.

Governing law

16.1 These terms and conditions, any associated engagement letter and all aspects of the engagement including the performance of work for you, are governed by the law of New South Wales and you agree to be bound by the laws of New South Wales.

16.2 Both you and we irrevocably submit to the exclusive jurisdictions of the Courts of New South Wales, notwithstanding that your activities, or any part of the work we do, or your acceptance of these terms may take place outside of New South Wales.


17.1 You and we agree that each of the promises and undertakings given in the terms and conditions and any associated engagement letter are independent

[1] Your engagement will be between you or your entity or entities and a member of the pmwPlus service entities which will be identified in the engagement letter.


See current Terms & Conditions