The following terms and conditions (“terms”) apply to the following services supplied by Crockers Property Management Limited including its contractors (“company”, “we”, “our” or “us”) from time to time to you or any person acting on your behalf (“customer”, “you” or “your”):
1. SERVICES
1.1 The scope of our services is limited to the preparation and filing of an IR3 return relating to rental property income for individual or joint owners of the rental property who are natural persons. For the avoidance of doubt, we do not provide these services to companies, trusts, body corporates, or other entities and our service is limited to obtaining the relevant information from you, compiling the IR3 return and filing the IR3 return with the Inland Revenue.
1.2 For the avoidance of doubt, our services exclude tax advice, planning or optimisation, forecasting, structuring, depreciation strategy, representation in disputes, advice on loss, ring-fencing, bright-line tests and interest limitation, arranging or authorising any tax transfers or payments and credits to the Inland Revenue, and any fund transfers whatsoever.
2. TERMS
2.1 You acknowledge and agree that the customer shall be bound by these terms.
2.2 Your use of our tax filing services offered by the company constitutes the customer’s acceptance of, and agreement to be bound by, these terms, as amended, novated or varied from time to time.
2.3 We reserve the right to unilaterally amend, novate or vary all or some of these terms at any time by posting the amended terms on the company’s website. If you continue to use our tax filing services after we amend all or some of these terms from time to time, you shall be deemed to have accepted the amended terms.
2.4 You expressly acknowledge that it is the customer’s responsibility to ensure the customer is familiar with the terms, as amended, novated or varied from time to time.
2.5 These terms are subject to the provisions of the Electronic Transactions Part of the Contract and Commercial Law Act 2017.
2.6 The company reserves the right to subcontract its services.
3. IRD TAX AGENT FOR IR3 TAX FILING PURPOSES
3.1 You confirm you are a NZ resident tax payer and that other than your New Zealand-based rental income, your only source of taxable income is New Zealand based income that is taxed at source, i.e. salary, interest, dividends.
3.2 You appoint us as your agent for the purposes of providing IR3 filing services with the Inland Revenue and you have sufficient capacity and/or authority to make this appointment.
3.3 You agree to provide us and our nominated staff or contractors (as applicable) with your full legal name, IRD number, signed written authority and such other reasonable information as may be required from time to time, and access to your accounting software for this purpose.
4. DISCLOSURE AND RECORDING KEEPING
4.1 The customer acknowledges and agrees that:
4.1.1 It is the customer’s obligation to provide the company with all information and advice necessary for the company to perform the tax filing services on the customer’s behalf in a timely manner including accurate and complete responses to questions asked by the company and provision of any documentation, record or other evidence requested by the Inland Revenue.
4.1.2 The company relies upon information and advice supplied to it by the customer and/or the customer’s staff or agents.
4.1.3 Incorrect, incomplete, inaccurate, late, misleading or out-of-date information and advice may have a material impact on our services and may result in additional fees or amounts being charged to the company.
4.1.4 The company will not verify the correctness, completeness, accuracy, timeliness or currency of information and advice provided to it.
4.1.5 The company will not be liable in any way for work undertaken by the company based upon incorrect, incomplete, inaccurate, late, or out-of-date information and advice received and the customer indemnifies the company from all liability that may arise from services carried out by the company based upon incorrect, incomplete, inaccurate, late, misleading or out-of-date information and advice.
4.1.6 The customer must advise the company in a timely manner if there are any changes to the customer’s circumstances that may be relevant to the performance of the company’s services.
4.1.7 The customer is required to keep full and accurate records relating to its tax affairs by law.
4.1.8 Notwithstanding any other clause or term, the company will not be responsible for any penalties, interest or re-assessments arising from any incorrect, incomplete, inaccurate, late, misleading or out-of-date information supplied to us.
5. PRICE AND PAYMENT
5.1 Our fees for the services shall be the company’s price for the services as set out in our pricing schedule provided to you at the date of engagement.
5.2 If fees have not been agreed upon our engagement, the company’s fees will reflect the time the company spends on your tax filing work.
5.3 The company reserves the right to update its price for the services from time to time by giving you one (1) calendar month’s notice of any such updates, at which time the updated price will take effect. Such notice may be way of posting on the company’s website and/or social media channels.
5.4 In addition to our fees for the services, you will need to pay any expenses and any other charges that may be reasonably incurred in carrying out the services.
5.5 You agree to pay our fees for the services and any expenses and/or charges each calendar month by way of deduction from any funds that we hold on your behalf including rent collected by the company.
5.6 If there is a shortfall of funds held on your behalf, you agree to promptly pay such amount within seven days from the date of request.
5.7 Goods and services tax and any other taxes and duties which may be applicable will be charged by the company on the cost of the services supplied or to be supplied by the company and any expenses and charges at the rates prescribed by statute and it is accepted by the customer as an addition to the fee for the services and any expenses and charges unless otherwise specified.
5.8 The customer is not entitled to withhold payment or make any set-off or deduction of any kind without the prior written consent of the company.
5.9 The company reserves the right to suspend all services, work, deliveries and/or credit facilities until all moneys owing are paid in full, or due to lack of information provided by the customer, or if in our opinion the tax return is more complex than our services have allowed for.
5.10 The company may provide details of any overdue account to a debit collection agency, who may charge a collection fee which shall be charged to the customer and recoverable as a debt due. Additionally, the company may cancel any outstanding services in the customer’s name. At all times the company is entitled to recover from the customer the value of services (as invoiced) as a liquidated sum.
5.11 The customer is liable and hereby indemnifies the company in respect to all costs and expenses (including solicitor/client costs) incurred by the company in the recovery or attempted recovery of outstanding moneys and the enforcement of these terms.
5.12 If a dispute arises between the customer and the company, the customer waives the right to withhold any payments that are due. The customer must and shall make payment on time regardless of any pending actions or decisions.
6. PERSONAL INFORMATION AND PRIVACY
6.1 To be considered for our services, you must:
6.1.1 Provide us with certain information. You warrant that the information you provide to us is correct, complete, accurate and up-to-date at the time you provide it, it is provided in a timely manner, and you agree to maintain and update the information as required to keep it correct, complete, accurate and up-to-date at all times.
6.1.2 Be able to enter into a legally binding contract that is enforceable against you.
6.1.3 Comply with these terms, as amended, novated or varied from time to time, at all times.
6.2 We may use the information you provide to us to verify that it is correct, complete, accurate and up-to-date.
6.3 You give consent and authority to the company to collect, retain and use information about the customer for the purpose of:
6.3.1 Complying with obligations under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009;
6.3.2 Assessing the customer’s creditworthiness;
6.3.3 Disclosing to a third party, details of the customer’s credit and any subsequent dealings it may have with the company for the purpose of recovering moneys payable by the customer and providing credit references;
6.3.4 Obtaining a credit report from a credit reporting agency.
6.4 We will also collect and hold personal information about you which we obtain through the services we will supply to you, our website or otherwise while acting for you. This may also include information about your staff, directors and principals. We ask you to help us to ensure that these people are aware that our acting for you may involve collection of personal information about them.
6.5 If we do not obtain the evidence, information or documentation required by legislation, we can refuse to act for you, and if we have already commenced acting for you we can cease acting for you immediately and without any liability to you whatsoever
6.6 We may disclose your personal information to:
6.6.1 Our staff, contractors, agents and the wider Crockers group;
6.6.2 Other organisations, including other parties in the matter, a court, and law enforcement and government agencies who process transactions or perform regulatory functions.
6.7 We may also use your personal information to keep you informed about industry developments, other services we offer, or knowledge events that we may offer from time to time. Please let us know if you do not want your personal information used for this purpose.
7. WARRANTIES
7.1 You warrant the person(s) signatures appearing on the front page of this document are duly authorised by the customer to sign this document.
7.2 Where the supply of services by the company is for business purposes, the provisions of the Consumer Guarantees Act 1993 shall not apply and the company can give no warranty that the services are suitable for the purpose for which the company proposes to use them. All terms, conditions and warranties (whether express or implied) whether by the company and/or its agents or staff, statute or otherwise (other than those mandatory warranties in the Fair Trading Act 1986 and Sale of Goods Act 1908 or other similar legislation) are expressly excluded.
7.3 The sole liability of the company and the exclusive remedy for the customer arising out of the supply of services, whether arising under contract, tort (including negligence), strict liability or otherwise shall be the re-performance of the service or a credit to the customer’s account for the cost of the supply of the services, such remedy to be at the company’s absolute discretion.
7.4 Notwithstanding clause 7.3, if the company, its agents, directors, staff or contractors are found to be liable to the customer in any circumstances then the maximum combined amount such person shall be liable for to the customer under any contract is an amount equal to the fees charged by the company to the customer during the preceding six (6) calendar months.
8. MISCELLANEOUS
8.1 If any provision of these terms shall be invalid, void or illegal or unenforceable the validity existence, legality and enforceability of the remaining provisions shall not be affected, prejudiced or impaired.
8.2 All services supplied by the company are subject to the laws of New Zealand. Any legal action shall be taken in the court district closest to the company.