Privacy Policy

Last updated: 31st July, 2026

At Napier Drummond Partners (ABN 25 641 315 326) we are committed to protecting the privacy of personal information we hold. This Privacy Policy explains how we collect, hold, use and disclose personal information in accordance with the Australian Privacy Principles (APPs) contained in the Privacy Act 1988 (Cth) (Privacy Act), the Tax File Number Guidelines 2011, and, where applicable, the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth) (AML/CTF Act).

As a registered tax agent / accounting practice, we collect and handle Tax File Numbers (TFNs) and other sensitive financial information on behalf of our clients. We treat this information with the highest level of care, in line with our professional and legal obligations.

This policy applies to all personal information collected by Napier Drummond Partners, whether through our website, in person, by phone, by email, or through any other channel.

1. What Personal Information We Collect

The kinds of personal information we may collect and hold include:

• Name, date of birth, and contact details (address, phone number, email address)

• Tax File Number (TFN), Australian Business Number (ABN), and Australian Company Number (ACN)

• Financial information, including income, assets, liabilities, bank account and superannuation details

• Employment details and business records

• Identification documents (e.g. driver licence, passport) for identity verification purposes

• Information relating to your dealings with the Australian Taxation Office (ATO) and other government agencies

• Details of family members or associated entities where relevant to the services we provide

• Sensitive information (such as health information) only where necessary and with your consent, or as otherwise permitted by law

2. How We Collect Personal Information

We generally collect personal information directly from you, including when you:

• Engage us to provide accounting, taxation, bookkeeping, or advisory services

• Complete an engagement letter, client intake form, or online enquiry form

• Correspond with us by phone, email, post, or in person

• Provide documents or information to enable us to prepare tax returns, financial statements, or other reports

In some circumstances, we may collect personal information about you from third parties, such as the ATO, other government agencies, your employer, financial institutions, or other professional advisers acting on your behalf — but only where you have authorised this or it is otherwise permitted by law.

3. Why We Collect, Hold, Use and Disclose Your Information

We collect, hold, use and disclose personal information for purposes including:

• Preparing and lodging tax returns, activity statements, and financial reports

• Providing accounting, bookkeeping, taxation, and business advisory services

• Communicating with the ATO and other regulatory bodies on your behalf

• Verifying your identity in accordance with our professional and legal obligations

• Managing our client relationship, including billing and account administration

• Complying with our obligations under taxation law, the Corporations Act 2001 (Cth), anti-money laundering legislation, and professional standards

• Improving our services and, where you have consented, informing you of other services we offer

We will not use or disclose personal information for a purpose other than the purpose for which it was collected, unless you would reasonably expect us to do so, you have consented, or we are otherwise required or authorised by law.

4. Tax File Number (TFN) Information

We collect TFN information solely for lawful purposes connected with the provision of taxation and accounting services, in accordance with the Tax File Number Guidelines 2011. We will not use or disclose your TFN information except where authorised under taxation law, the Privacy Act, or with your consent.

TFN information is stored securely and separately where practicable, with access restricted to authorised personnel who require it to perform their duties. TFN information is retained only for as long as necessary and is securely destroyed or de-identified when no longer required, subject to our statutory record-keeping obligations.

5. Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF)

As a provider of accounting, taxation, bookkeeping, and related financial services, we may be subject to obligations under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth) (AML/CTF Act) and associated AML/CTF Rules, which are regulated by the Australian Transaction Reports and Analysis Centre (AUSTRAC). These obligations extend to accountants and other professional service providers as “tranche two” entities under Australia's AML/CTF reforms.

Where AML/CTF obligations apply to the services we provide, we may need to:

• Verify your identity (and, where relevant, the identity of beneficial owners, directors, or trustees) using certified identification documents

• Collect information about the source of funds or wealth involved in a transaction or engagement

• Conduct ongoing customer due diligence and monitor transactions for the purposes of detecting suspicious activity

• Retain identification and transaction records for the minimum period required under the AML/CTF Act (generally at least 7 years)

• Report certain transactions, suspicious matters, or other prescribed information to AUSTRAC, as required by law

Please note that where we are required to report a matter to AUSTRAC, the law prohibits us from disclosing to you (or any third party) that a report has been made, or is about to be made — this is known as the “tipping off” provision under the AML/CTF Act. This means there may be circumstances where we are legally unable to tell you that certain information has been shared with a regulatory authority.

Personal information collected for AML/CTF purposes is handled in accordance with this Privacy Policy and is used and disclosed only for purposes connected with our AML/CTF compliance obligations, or as otherwise permitted by law.

6. Disclosure to Third Parties

We may disclose your personal information to:

• The Australian Taxation Office and other relevant government agencies

• The Australian Transaction Reports and Analysis Centre (AUSTRAC), where required under the AML/CTF Act

• Our professional advisers, including legal advisers, auditors, and professional indemnity insurers

• Software and cloud service providers that support our practice (e.g. practice management, tax preparation, and document storage platforms)

• Other advisers acting on your behalf, where you have authorised us to do so

• Regulatory or professional bodies, where required by law or professional obligation (e.g. the Tax Practitioners Board, CPA Australia, Chartered Accountants ANZ, or the Institute of Public Accountants)

We do not sell or trade personal information to third parties for marketing purposes.

7. Overseas Disclosure

Some of the cloud-based software and hosting providers we use to deliver our services may store or process personal information on servers located outside Australia (for example, in the United States, or other jurisdictions where our software providers operate). Where this occurs, we take reasonable steps to ensure that overseas recipients handle personal information in a manner consistent with the Australian Privacy Principles, including through contractual arrangements with our service providers.

Sometimes we need to provide your personal information to a third party located overseas as part of an arrangement to perform specific services or functions. In such instances, all overseas service providers are required to adhere to our privacy guidelines and not to keep, use or disclose personal information for any unauthorised purposes.

8. Data Quality and Security

We take reasonable steps to ensure the personal information we collect, use, and disclose is accurate, complete, and up to date. We encourage you to notify us if any of your details change.

We protect personal information from misuse, interference, loss, unauthorised access, modification, or disclosure through measures including:

• Secure, encrypted storage of electronic records and restricted access to physical files

• Password-protected systems and multi-factor authentication where applicable

• Staff training on privacy and confidentiality obligations

• Secure destruction or de-identification of records once they are no longer required, subject to statutory retention requirements (generally a minimum of five years for taxation records, and at least seven years for records collected for AML/CTF purposes)

9. Access to and Correction of Your Personal Information

You may request access to the personal information we hold about you, and request that we correct any information that is inaccurate, out of date, incomplete, irrelevant, or misleading. We will respond to requests within a reasonable period (generally within 30 days).

There is generally no charge for making a request, although we may charge a reasonable fee to cover the cost of retrieving and providing access to information, particularly for extensive requests. In some circumstances, we may be unable to provide access or make a correction, in which case we will explain our reasons in writing.

10. Direct Marketing

We may use your contact details to send you information about services, updates, or insights that may be relevant to you, where you have consented or where you would reasonably expect to receive such communications. You may opt out of direct marketing at any time by contacting us or using the unsubscribe function in any communication we send.

11. How to Make a Complaint

If you believe we have breached the Australian Privacy Principles or mishandled your personal information, please contact us using the details below. We will investigate your complaint and aim to respond within 30 days.

If you are not satisfied with our response, you may lodge a complaint with the Office of the Australian Information Commissioner (OAIC):

• Website: www.oaic.gov.au

• Phone: 1300 363 992

• Post: GPO Box 5218, Sydney NSW 2001

12. Changes to This Policy

We may update this Privacy Policy from time to time to reflect changes in our practices, technology, legal requirements, or other factors. The most current version will be available on our website and/or provided to you upon request.

13. Contact Us

If you have any questions about this Privacy Policy or wish to access, correct, or make a complaint about your personal information, please contact us:

Napier Drummond Partners

Suite 10208, Level 1, 59 Rose Street, Essendon, VIC, 3040

Phone: 03-9382-1028

Email: info@napierdrummond.com.au

Website: www.napierdrummond.com.au