Privacy Policy

Nagle Accounting Pty Ltd (“we”, “us”, “Nagle Accounting”) is a registered tax agent and an Australian Privacy Principles entity. This means we must follow the Privacy Act 1988, the Australian Privacy Principles and the Tax Practitioners Board Code of Professional Conduct when we handle your information. Our partners are members of Chartered Accountants Australia and New Zealand or CPA Australia, and are also bound by the confidentiality requirements of APES 110 Code of Ethics for Professional Accountants. 

This policy explains what information we collect, why we need it, how we keep it safe and what your rights are. If you have any questions, please contact our Privacy Officer using the contact details on our website. 

This policy is effective from 5 November 2026. We review it regularly and will publish any updated version on our website. 

What information we collect 

We only collect the information we need to provide our services to you. Depending on the work we are doing, this may include: 

  • Your name, address, phone number, email address and date of birth 
  • Your tax file number (TFN) and Australian Business Number (ABN) 
  • Photo ID such as a driver licence or passport, which we sight to confirm your identity. We record the document details but do not keep a copy 
  • Bank details, bank statements and transaction listings 
  • Income details such as payslips, PAYG summaries, business income and investment income 
  • Records of deductions, assets, property, super and other financial information 
  • Spreadsheets and files you send us, or that we export from Xero or other software you use 
  • Details about your business, trust, company or partnership, and the people involved in it 
  • Identity, ownership and source of funds information we must collect under anti-money laundering laws (see Anti-money laundering checks below) 
  • Emails, notes and other correspondence between us 

We only collect sensitive information where it is needed for your tax affairs and you consent to it, which you do by providing it to us. Examples include private health insurance and medical expense records, union or professional association fees, gifts or contributions to religious bodies or political parties, and information identified during anti-money laundering checks. 

Some of the information we hold is about other people, such as your spouse, dependants, beneficiaries, directors, employees or business partners. If you give us their information, please let them know that we hold it and that this policy explains how we handle it. 

How we collect it 

Most of the information we hold comes directly from you, whether in a meeting, by email, through our onboarding forms or through our client portal. We may also collect information from: 

  • The ATO and other government agencies, with your authority 
  • Your bank, accounting software or other providers, where you have given us access 
  • Other advisers acting for you, such as your financial planner, lawyer or previous accountant 

If you choose not to give us information we ask for, we may not be able to complete your work or lodge on your behalf. 

Because we act as your tax agent and must confirm who you are, we cannot provide our services to you anonymously or under a pseudonym. 

Our website does not currently use tracking or analytics cookies. We only collect personal information through your contact with us. 

Why we collect and use it 

We use your information to: 

  • Prepare and lodge your tax returns, BAS and other lodgements 
  • Provide accounting, bookkeeping and advisory services 
  • Deal with the ATO and other agencies on your behalf 
  • Confirm your identity and meet our legal and professional obligations 
  • Carry out customer due diligence and ongoing monitoring required under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 
  • Send you invoices, reminders and information about our services 

We will not use your information for any other purpose unless you agree to it or the law allows or requires it. 

If we send you newsletters or information about our services, you can opt out at any time by using the unsubscribe link or contacting us. We will not use sensitive information for marketing. 

Tax file numbers 

We only collect and use your TFN where the law allows, such as to lodge your returns and deal with the ATO. We handle TFNs in line with the Privacy (Tax File Number) Rule 2015. 

Anti-money laundering checks 

From 1 July 2026, accountants who provide certain services are reporting entities under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006. Where this applies to the work we do for you, we must: 

  • Verify your identity and, for companies and trusts, identify the people who own or control them 
  • Ask about the source of your funds or wealth where required, and check whether you are a politically exposed person or subject to sanctions 
  • Keep records of these checks 
  • Report certain matters to AUSTRAC 

The law prohibits us from telling anyone, including you, that we have made or plan to make certain reports to AUSTRAC. This may limit the information we can give you if you ask for access. 

Who we share it with 

We will never sell your information. We only share it where it is needed to do your work, including with: 

  • The ATO, ASIC, AUSTRAC and other government agencies 
  • Software and cloud providers we use to run the practice, such as Xero and Xero Practice Manager 
  • Our approved AI providers, as listed in our engagement letter 
  • Other advisers or third parties you have asked us to deal with 
  • The Tax Practitioners Board, where it requires information from us 
  • The quality review programs of Chartered Accountants Australia and New Zealand and CPA Australia, which may inspect a sample of client files to check our work meets professional standards 
  • Our professional indemnity insurer, where needed to manage a claim 
  • Anyone else where the law requires or permits us to, including under tax whistleblower laws 

Under the Tax Agent Services Act 2009, we must not share information about your affairs with a third party without your permission unless we have a legal duty to do so. 

Our use of AI 

We only use AI tools approved under our AI Use Policy. These providers are listed in our engagement letter. AI helps our team with tasks like summarising transactions, building schedules and checking calculations. Staff must not use unapproved AI tools or personal accounts for client work. Built-in AI features in software we use, such as Xero and Microsoft 365, are subject to the same rules. 

  • When we use AI on your work: 
  • We only use AI providers whose terms do not allow your information to be used to train their AI models 
  • We delete AI chats containing your information once the work is finished. Our provider then removes them from its systems in line with its data retention terms, which may allow it to keep some information for legal or safety reasons 
  • A qualified team member always reviews the results. AI never replaces our professional judgement 

We do not use AI or automated systems to make decisions that could significantly affect you. All decisions that affect you, including the advice we give and what we lodge on your behalf, are made by our qualified staff. 

If you do not want AI used on your work, let us know: we will note this on your file and ensure this is complied with. 

Storing information overseas 

Some of the software we use stores or processes your information outside Australia. Based on the providers we currently use, this includes countries such as the United States, New Zealand and Germany. Our engagement letter lists each provider, what we use it for and where it stores your information. We choose providers that have strong security and privacy protections in place, and we take reasonable steps to make sure they handle your information in line with the Australian Privacy Principles. 

How we keep it secure 

We take the security of your information seriously. This includes: 

  • Multi-factor authentication on our laptops and systems 
  • Secure, access-controlled cloud storage 
  • Limiting access to staff who need it to do your work 
  • Staff training and internal policies, including our AI Use Policy 

How long we keep it 

We generally keep your records for seven years after our engagement with you ends, or longer if the law requires. This reflects our record-keeping obligations under tax, corporations and anti-money laundering laws. After that we securely destroy or de-identify information we no longer need. 

Accessing and correcting your information 

You can ask to see the information we hold about you at any time and ask us to correct anything that is wrong or out of date. We aim to respond within 30 days and will let you know if we need longer. If we can’t give you access for a legal reason, we will explain why, unless the law (for example, anti-money laundering law) prevents us from doing so. 

Data breaches 

If your information is lost or accessed without permission, and this is likely to cause you serious harm, we will let you and the Office of the Australian Information Commissioner (OAIC) know as required under the Notifiable Data Breaches scheme. We will also tell you what we are doing about it and what steps you can take. 

Complaints 

If you are unhappy with how we have handled your information, please contact us to be directed to our Privacy Officer, preferably in writing. We will acknowledge your complaint promptly, look into it and aim to give you a written response within 30 days. If we need more time, we will tell you why. 

If you are not satisfied with our response, you can contact the OAIC at www.oaic.gov.au or on 1300 363 992. You can also raise concerns about our conduct as a tax agent with the Tax Practitioners Board at www.tpb.gov.au, or with our professional bodies, Chartered Accountants Australia and New Zealand (www.charteredaccountantsanz.com) or CPA Australia (www.cpaaustralia.com.au).