EMK Accounting & Taxation Services
ABN 46 983 139 492 | TPB Registration 24805338 | Last updated 25 August 2026
EMK Accounting & Taxation Services (EMK, we, us or our) provides accounting and taxation services. This policy explains how we collect, hold, use and disclose personal information, including information handled through technology and artificial intelligence (AI) tools, and how our website uses cookies and similar technologies.
We handle information in accordance with applicable Australian privacy, taxation and professional obligations, including the Privacy Act 1988 (Cth) and Australian Privacy Principles where applicable, the Privacy (Tax File Number) Rule 2015, the Tax Agent Services Act 2009 and the TPB Code of Professional Conduct.
Depending on the service requested, we may collect:
identity and contact details, including name, date of birth, address, telephone number, email address and identification-check information;
Tax File Numbers, ABNs, ACNs and registration details;
income, employment, banking, superannuation, investment, asset, liability, expense and deduction information;
business, accounting, GST, BAS, payroll, bookkeeping and financial records;
documents and communications provided for an enquiry or engagement; and
website and technical information such as IP address, browser and device information, pages viewed, approximate location, cookies and interaction data.
If you provide information about another person, you should be authorised to do so and, where appropriate, tell them about this policy.
We generally collect information directly from you through online forms, email, telephone, video meetings, documents and correspondence.
With your authority, or where permitted by law, we may also obtain information from the ATO, other government agencies, employers, financial institutions, superannuation funds, prior advisers, accounting platforms and other relevant third parties.
We may use accounting software, secure cloud services, document-management systems, payment providers, communication platforms, identity-verification services and other technology when providing services. The systems used may vary depending on the nature of the engagement.
Where appropriate and subject to our professional, confidentiality and privacy obligations, we may also use AI tools to assist with certain administrative, research, drafting, analysis or review activities. Further information about our use of AI is set out in section 6.
We do not ask clients to provide their myGov password.
We use personal information where reasonably necessary to:
respond to enquiries, verify identity and determine whether we can act;
prepare and lodge tax returns, BAS and other approved forms;
provide accounting, bookkeeping, payroll, tax planning and advisory services;
communicate with clients, manage engagements, issue invoices and process payments;
undertake research, calculations, drafting, review and other activities necessary to provide professional services;
meet legal, regulatory, insurance, record-keeping and professional obligations;
manage security, prevent fraud and protect our rights; and
operate and improve our website and services and, where permitted, send service news or marketing communications.
Where technology or AI tools assist us in carrying out these activities, EMK remains responsible for the professional services provided to our clients.
Where necessary, authorised and permitted, we may disclose or process information through:
the ATO, TPB, ASIC and other government or regulatory bodies;
accounting, tax, superannuation, payment, email, IT, cloud-storage, identity-verification, electronic-signature and document-management providers;
AI and technology service providers where appropriate for the services being provided;
professional advisers, insurers, auditors, contractors or specialists involved in providing or protecting our services;
a person you authorise us to deal with; or
courts, law-enforcement bodies or other parties where disclosure is required or authorised by law.
Where our professional obligations require your permission before information relating to your affairs is disclosed to a third party, we will obtain the required permission through an engagement letter, consent, authority or other appropriate communication.
The third-party providers used may vary according to the nature of your engagement. Information about material providers relevant to your engagement, including material AI-related disclosures where applicable, may be provided through your engagement documentation or on request.
We do not sell personal information.
Client information is not disclosed for an unrelated purpose unless authorised or legally permitted.
EMK may use artificial intelligence tools to assist with appropriate aspects of our work.
AI may assist with activities such as:
administrative tasks;
drafting or improving correspondence;
summarising information;
preliminary research;
calculations and data analysis;
identifying matters requiring further review; and
supporting the preparation or review of accounting or taxation work.
AI does not replace the professional judgment of EMK or the registered tax practitioner responsible for the service.
Where AI-generated information is relevant to a tax agent service, appropriate human review is undertaken before the information is relied upon. Material tax positions, legislative references and other significant professional conclusions may be independently checked against legislation, ATO guidance or other appropriate authoritative sources.
We seek to minimise the amount of personal information used with AI and only use information reasonably necessary for the relevant purpose.
Where practical, client information used with AI will be de-identified, anonymised or otherwise minimised.
As a general privacy and security measure, we do not intentionally enter Tax File Numbers, passwords, myGov credentials, banking credentials, full identity documents or other unnecessary highly sensitive identifiers into publicly available general-purpose generative AI tools.
We also seek to avoid entering identifiable client personal information into publicly available general-purpose AI tools.
Where identifiable client information is proposed to be processed through an AI provider, we will consider the nature of the information, the purpose of the processing, the provider’s privacy and security arrangements and our legal and professional obligations. Where required, appropriate client permission will be obtained before disclosure.
Before using an AI tool for professional purposes involving client information, we may consider matters such as:
how information submitted to the provider is collected, accessed and used;
whether information is retained;
whether information may be used to train or improve AI models;
available privacy and security settings;
who may have access to the information;
where information may be processed or stored;
security and confidentiality safeguards;
the suitability of the tool for the intended purpose; and
whether appropriate human review and verification can be maintained.
AI-generated outputs may contain errors, omissions or outdated information. We do not treat AI-generated information as a substitute for professional judgment or appropriate verification.
We collect, use and disclose TFN information only where permitted by taxation, superannuation or other applicable law.
Access to TFN information is restricted to people who require it for authorised purposes. Unauthorised use or disclosure is prohibited.
TFN information is handled separately from the general use of AI and is subject to the additional requirements applicable to TFN information.
Identification documents may be sighted or retained where reasonably necessary for identity checks, fraud prevention, legal compliance or service delivery.
We aim to collect and retain only the information reasonably required for those purposes.
Information may be held electronically or in paper form.
We use reasonable safeguards appropriate to the sensitivity of the information, which may include access controls, strong passwords, multi-factor authentication, secure service providers, software updates, backups and secure disposal practices.
Access to client information is limited to persons or providers who require access for an authorised purpose.
No method of electronic transmission or storage is completely secure.
We retain records for the period required by applicable law and professional obligations.
In particular, records of tax agent or BAS services are generally retained for at least five years after the service is completed. Some records may need to be kept longer because of taxation law, an ongoing engagement, a dispute, insurance or another lawful requirement.
When information is no longer reasonably required, we take reasonable steps to destroy or de-identify it, subject to applicable legal and professional obligations.
Some technology, cloud and service providers, including some AI providers, may process or store information outside Australia.
The countries involved can vary according to the provider, its infrastructure, service configuration and the services used.
Before using a provider for client information, we take reasonable steps appropriate to the circumstances to consider its privacy, security and data-handling arrangements.
Where applicable, information about material overseas processing or disclosure relevant to an engagement may be provided through engagement documentation or on request.
Cookies are small files saved in a browser. Similar technologies may include local storage, tags and pixels.
Our website may use:
These support security, forms, sessions, preferences and basic website operation. Blocking them may affect website functionality.
Google Analytics through Google Site Kit and Microsoft Clarity help us understand visits, navigation, browser and device information, approximate location, interactions and technical problems so we can improve the website.
These providers may use cookies or similar identifiers under their own privacy terms.
Forms and email services may use cookies or tracking technologies to manage enquiries or subscriptions, deliver communications and measure engagement.
Our website may link to or use services operated by Google, Microsoft, Facebook, LinkedIn, Zoom, Microsoft Teams and other providers.
If you open an external link, social-media page or group, embedded content or online meeting service, that provider may set its own cookies and apply its own privacy terms.
A link or profile alone does not mean that EMK operates an advertising pixel on this website.
You can view, block or delete cookies in your browser and use any cookie controls displayed on our website or opt-out tools offered by a provider.
Private browsing does not necessarily prevent all cookies or tracking. Disabling cookies may affect website functionality.
If you subscribe to communications, we may collect your name, email address and engagement information.
You can unsubscribe from marketing emails using the link in the message or by contacting us.
We may still send service-related communications that are necessary for an enquiry or engagement.
You may request access to personal information we hold about you or ask us to correct it.
We may need to verify your identity before processing a request.
We will respond within a reasonable period and may refuse or limit access where the law permits.
If a reasonable charge applies, we will explain it before proceeding.
Please send a privacy complaint to info@emkaccounting.com.au with enough information for us to investigate.
We will acknowledge and assess the complaint and aim to provide a response within 30 days. Complex matters may require more time, and we will keep you informed.
If you are not satisfied with our response, you may contact the Office of the Australian Information Commissioner at oaic.gov.au or 1300 363 992.
Matters concerning a registered tax practitioner’s professional obligations may also be raised with the Tax Practitioners Board at tpb.gov.au or 1300 362 829.
We assess suspected data breaches and take appropriate containment, investigation and remediation steps.
Where the Notifiable Data Breaches scheme applies and a breach is likely to result in serious harm, we will notify affected individuals and the Office of the Australian Information Commissioner as required by law.
External websites and services have their own privacy practices, for which EMK is not responsible.
We may update this policy when our practices, providers, technology or legal and professional obligations change.
The current version will be published on our website with its last-updated date.
Questions, access or correction requests and complaints may be directed to:
EMK Accounting & Taxation Services
Email: info@emkaccounting.com.au
Phone: 0414 283 068
Website: emkaccounting.com.au
EMK Accounting & Taxation Services | Privacy & Cookie Policy
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