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DEFINITIONS  \nIn these Terms of Business the following words and phrases shall have the following meanings:  \n1.1 \"Agreement\" means the agreement between you and MCFILLIN ACCOUNTING, the terms of which are contained in these Terms of Business and the Engagement Letter;  \n1.2 \"Client\" or \"you\" means the addressee(s) of the Engagement Letter;  \n1.3 \"Engagement Letter\" means a letter enclosing these terms or referring to them as comprising part of the Agreement and recording the engagement by you of MCFILLIN ACCOUNTING for the purpose of carrying out the Work;  \n1.4 \"MCFILLIN ACCOUNTING\" shall betaken  \nto mean Delcal Pty Ltd as trustee for BMD Trust, CPO Trust, JPC Trust & RJB Trust, trading as MCFILLIN ACCOUNTING (ABN:29 549 358 215) whose head office is at Suite 3, North Park Business Centre, 6  \nBabarra Street, Stafford Qld 4053;  \n1.5 \"MCFILLIN ACCOUNTING Person(s)\"means any or all of MCFILLIN ACCOUNTING' partners, directors, employees, sub-contractors and agents;  \n1.6 \"Transaction\" means the proposed transaction in connection with which the Work will be carried out;  \n1.7 \"Work\" means the work carried out and the services provided by MCFILLIN ACCOUNTING to you in accordance with this Agreement.  \n1.8 \"Confidential Information” means all non-public information or documents which either party receives or produces in connection with the Services and includes MCFILLIN ACCOUNTING’ working papers or Proposals or tender documents, information and methodologies, but does not include any information which is:  \n(a) or becomes generally available to the public other than as a result of a breach of this clause;  \n(b) known to either party prior to MCFILLIN ACCOUNTING commencing the services;  \n(c) received from a third party who owes no obligation of confidence in respect of the information; or  \n(d) developed by either party independently of the Services to which this contract relates.  \n2. BASIS OF FEES  \nFees are charged according to:  \n▪ The amount of time spent doing the Work;  \n▪ The seniority of the personnel undertaking the Work.  \n▪ The degree of skill , experience or specialist knowledge necessary to undertake the Work;  \n▪ The value of the outcome of the Work to the Client;  \n▪ Agreed fees.  \nMCFILLIN ACCOUNTING Persons charge time at an hourly rate. That rate increases according to the seniority of the MCFILLIN ACCOUNTING Person. We will always try and match the seniority of the MCFILLIN ACCOUNTING Persons carrying out the work with the level of skill , experience and expertise required to carry out the work, so that we ensure that we charge you the appropriate fees.  \nWhere the value of the Work to you isnot reflected in the time taken to carryout the Work , we reserve the right to reflect the value of the Work in our fees. We revise our fee scale every two years on 30 June. Rates quoted to you remain in force until next 31 December or 30 June , as appropriate. We may increase our fees for any work performed after those dates. Wereserve the right to change our rates outside these dates and revised rates will be forwarded on request.  \n3. AUDIT/REVIEW ASSISTANCE  \nAll statutory returns, either Federal or State, may be selected for audit/review by any one of a number of taxing authorities. In the event of a major audit/review and follow up appeal (if required), Fees will be the subject of, and governed by, an independent Engagement Letter.  \n4. DISBURSEMENTS  \nIf MCFILLIN ACCOUNTING incurs any local disbursements on your account, such as long-distance telephone calls, confirmations, parking, etc., these may be charged to your account. These disbursements are over and above the fee quoted above unless noted otherwise.  \nUnless agreed otherwise, your obligation to pay us fees and expenses arises at the commencement of the engagement, after which you will be issued an invoice or invoices. Where an amount for GST is stated to be a component of the fees a","cbCaitfC6Ee9Um3f","https://ap.wps.com/l/cbCaitfC6Ee9Um3f","pdf",368857,"English","# DEFINITIONS\n## Confidential Information\n# BASIS OF FEES\n## Hourly rates and fee adjustments\n# AUDIT/REVIEW ASSISTANCE\n# DISBURSEMENTS\n# INVOICING/PAYMENT TERMS\n## Payment methods and dispute timelines","[{\"question\":\"Agreement中包含哪些文件或组成部分？\",\"answer\":\"Agreement由这些商务条款与Engagement Letter共同构成。Engagement Letter通常会包含这些条款或引用其作为协议的一部分，并记录MCFILLIN ACCOUNTING受托执行Work的事项。\"},{\"question\":\"费用（Fees）如何计算？\",\"answer\":\"费用基于完成Work所需时间、承担工作的人员资历、所需技能/经验/专业知识、Work成果对客户的价值以及双方约定的费率。人员按小时计费，费率随资历提高。若客户收益价值未反映在工时中，亦可能按价值调整费用。\"},{\"question\":\"GST如何影响计费与发票？\",\"answer\":\"若根据现有信息判断Services或相关供给无需缴纳GST，则费用与出账（Billings）按该口径开具；若调整判断或ATO认定需缴纳GST，则按适用GST税率加入并成为Billings的一部分。发票将按GST用途出具合规的“tax invoice”。\"},{\"question\":\"发票支付期限与争议处理要求是什么？\",\"answer\":\"发票须在7天内通过直接借记、信用卡或支票结清，且通常在出具日期后一周及一天后视为逾期。客户如对发票金额产生争议，需在发票出具之日起21天内以书面形式提出；若仅争议部分，则同意先行支付无争议部分并按相关条款处理争议。\"}]","MCFILLIN ACCOUNTING 标准商务条款 - 服务与费用规定 | PDF",18]