Main residence exemption myths and misconceptions

The surge in the residential property market continues to attract buyers and sellers, many involving the family home. This article considers the common myths and misconceptions when it comes to being eligible for the main residence exemption.

When it comes to taxation, the family home is sacred. It is often the largest asset a taxpayer will own, and we all know that the family home is exempt from capital gains tax (CGT).

This perception has caused many governments to remain gun shy about making changes that would lessen the generous concession available to homeowners; the main residence exemption (MRE). The MRE is the Commonwealth’s largest tax expenditure item, according to the latest annual Tax expenditures statement 2017, which estimates the revenue foregone in 2017–18 due to the MRE at $74 billion.

The surge in the residential property market, metropolitan and regionally, continues to attract buyers and sellers in droves. While property used wholly for investment purposes falls squarely within the CGT net, the tax treatment of property sales involving the family home is more complex and often blurred by myths and misconceptions. Below are some of the common ones.

How long must I live in a property for before it becomes my main residence?

Ask this question at the pub or a barbecue, and you’ll find answers ranging from three months, six months or 12 months to ‘I’m not sure’. The answer is simple: it is based on fact and there is no specified duration. The factors that are relevant to determining whether a dwelling is your main residence (MR) — previously listed in withdrawn Taxation Determination TD 51 — are set out in ATO web guidance. These are:

  • How long you live there — importantly, there is no minimum time a person must live in a dwelling before it is considered to be their MR;
  • Where your family lives;
  • Whether you have moved your personal belongings into the dwelling;
  • The address to which your mail is delivered (an interesting factor given the increasing use of electronic mail);
  • Your address on the electoral roll;
  • Connection of services and utilities (e.g. telephone/internet, gas, electricity, water);
  • Your intention in occupying the dwelling (but mere intention is not enough).

Clearing up the 6-year absence rule

The above factors are relevant also to the 6-year absence rule in s 118-145 of the Income Tax Assessment Act 1997 (ITAA 1997). It seems everyone has heard of the 6-year absence rule, but many still get it wrong.

Do I have to move back into the property to reset the 6-year period?’

Yes. A dwelling that was your home may be rented for multiple periods of up to 6 years, and can be sold tax-free, but these multiple periods must be punctuated by periods in which the property again becomes your MR.‘How long do I have to move back into a property before it is deemed to be my main residence?’

As discussed above, there is no set period; it is a question of fact whether the property is your MR.

‘Do I have to move back into the property before selling it to be eligible for the MRE?’

No. You do not have to move back into a property and treat it as your MR before you sell it to access the MRE. A dwelling that was previously your home and is rented for no more than 6 years will be tax-free (unless you are a foreign resident, and there are limited exceptions to this broad prohibition). If the property was instead rented for more than 6 years, the taxable gain is pro-rated to exempt the initial 6-year period.

If I rent my home for, say 2 years, it’s always tax-free, isn’t it?’

No. A dwelling that is treated as your MR for 8 years then rented for 2 years will be exempt from CGT. However, a dwelling that is rented for the first 2 years then treated as your MR for the next 8 years will be subject to CGT on a pro-rated basis as the 6-year absence rule is not available in this case.

I rent my home out through Airbnb for a few weeks during an annual festival. It’s rented for less than 6 years at a time, so my home is still tax-free when I sell it, isn’t it?’

No. The 6-year absence rule is available only if the taxpayer ceases to treat the dwelling as their MR. In this case, the taxpayer hasn’t ceased to treat it as their MR; they are using their home to produce income, the utilities remain in their name, their belongings remain in the property, and they remain on the electoral roll. So the rent is assessable (there is no minimum threshold below which it is not assessable) and the property will be subject to CGT upon sale on a pro-rated basis.

‘I don’t have to reset the cost base of my property to its market value when I first rent it, do I?’

Yes. Where the property is first rented on or after 20 August 1996 and would have been tax-free had it been sold just before that first use, the cost base of the property is reset to its market value under s 118-192. This is not optional, does not include stamp duty on purchase and will disadvantage those who first rent their homes in a cooler market than when it was purchased (not the case at the moment).

Holding two homes at the same time 

‘Can I have two properties as my main residence at the same time?’

There is a limited circumstance in which two properties can be treated as a taxpayer’s MR at the same time.

The rule in s 118-140 allows you an overlap period of up to 6 months to access the MRE on two properties at the same time, counting back from when your ownership interest in your existing home ends (date of settlement). This rule acknowledges that, in the real world, we rarely neatly buy and sell homes on the same date.

Importantly, this is not 6 months from buying the new home; it’s up to 6 months back from selling the old one. So if the new home was bought just 2 months before selling the old one, the overlap period is only 2 months — you don’t automatically get a 6-month overlap. If it was bought 8 months before selling the old home, and the MRE is applied to the old one, you will need to remember to account for the CGT on the first 2 months of owning the new home when you come to sell it in 20 years’ time.

‘What about my holiday home that isn’t rented?’

Even though it’s not rented, you still can’t apply the MRE to two properties at the same time. You need to determine which one is your MR when you sell one; the other will be subject to CGT. And you can’t just choose to exempt the holiday home because it has a larger unrealised gain. It is a question of fact whether the holiday house is, or can be treated as, your MR, having regard to the factors listed above.

Be sure to keep good records of your holding costs where you bought the property after 20 August 1991, so costs such as interest on the mortgage, insurance, council rates, repairs and maintenance and land tax can be included in the third element of cost base to reduce your taxable capital gain.

That pesky label on the tax return

Label 18 of the individual income tax return requires taxpayers to disclose if a CGT event has happened to them during the year. Many don’t realise that the MRE is an exemption from CGT, not an exemption from reporting it. So even if the sale of your home is tax-free, you are still required to indicate ‘Yes’, a CGT event has happened.

Getting the timing right

‘Do I pay CGT when I sell the property?’

Unlike stamp duty that is payable by the purchaser on settlement, CGT is not payable on settlement, and it is not a separate tax. The gain is included in the vendor’s taxable income and taxed at their marginal tax rate. It is payable on lodgment of the tax return for the income year in which the contact was entered into, not the year of settlement.

This can sometimes be confusing for taxpayers because the MR days (and any pro-rating of days based on taxable use) are calculated based on the ownership period, which runs from the date of settlement on purchase to the date of settlement on sale.

‘But I intended to live in it …’ 

‘Can I use the 4-year construction rule where I bought land with the intention of building a home on it, but it was sold in advance before I built/moved into it?’

You may have had good intentions, but the 4-year construction rule in s 118-150, which exempts the capital gain by allowing you to treat vacant land or land under construction as your MR, is available only if:

  • the land is acquired, the dwelling is constructed and you begin to live in it within 4 years;
  • you live in the dwelling for at least 3 months; and
  • you are not treating another dwelling as your MR during this period.

A mere intention to build a home on the land and move into it is not sufficient. If you decide to ‘cash in your chips’ and sell the land prior to construction with an approved development application, the MRE is not available.

‘Can we have one each?’

These days, it is not uncommon for a taxpayer and their spouse/partner to each wholly own a property. Section 118-170 is clear in this situation: you get one whole property eligible for the MRE between you. This means that:
(a) you can claim the MRE wholly on your property, exposing theirs to CGT;
(b) they can claim the MRE wholly on their property, exposing yours to CGT; or
(c) you can both claim the MRE on the different dwellings — but the MRE is available only for half the period, effectively reducing the exemption for each of you by 50%.

‘Can I put the CGT into my wife’s tax return because she doesn’t earn as much?’

No. The capital gain, and any rental income, must be assessed to the taxpayer(s) who has the ownership interest in the property. You cannot access your spouse’s or partner’s lower marginal tax rate if they do not hold an ownership interest in the property; and if they do, then only to the extent of that interest.

Other issues

The list of MRE issues is endless, and brevity prevents me from considering any further issues in detail, but the following warrant a passing mention:

  • ‘Can I choose not to disregard a capital loss on the sale of my home?’ (unlikely in this environment, but the answer is no).
  • Don’t forget about the need to obtain a clearance certificate to avoid withholding by the purchaser at 12.5% under the Foreign resident capital gains withholding regime — yes, these rules also apply to Australian resident taxpayers where your home is sold for $750,000 or more.
  • Applying the MRE to chains of deceased estates is a particularly complex area and one which necessitates seeking professional tax advice. The two-year rule in s 118-195, and the availability of a partial or full exemption, depend on a range of factors, including the date of death, date of acquisition and use of the dwelling.
  • Misconceptions with the ‘up to 2-hectares’ adjacent land rule.
  • The treatment of foreign residents, and the life events test. These rules are particularly draconian for Australian expatriates, or those Australian citizens who have been stranded offshore unexpectedly due to COVID-19.

Issues for practitioners

Of concern as we emerge from extended COVID-19 lockdowns in New South Wales and Victoria is the propensity for misinformation to be widely and benevolently spread via the ‘Friday night pub’ or ‘Saturday barbecue’ syndrome. Earnest advice is shared, often based on misconstrued hearsay, leading to the Monday morning telephone call from a client where you inevitably confirm that their proposed transaction is in fact not entirely free from tax.

There can be considerable pressure on practitioners to provide their clients with the answer they want to hear or be pressured into certain results or outcomes. This is a complex area, and a quick question does not always mean a quick or simple answer. It is important to know the law and get the facts straight (particularly timelines and cost base information), so you can combat the hearsayers and ensure your clients don’t get it wrong.

Given the information and digital capability for data-matching that is now available to the ATO, and the current high property prices as people cash in their homes or make the ‘sea- or tree-change due to personal COVID-19 recalibrations’, I would expect the ATO to take an increasing interest in this area.



Robyn Jacobson, The Tax Institute
28 October 2021


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1. Privacy Policy

1.1 Rundles (Company) respects your privacy and is committed to protecting your privacy. The Company understands the importance you attach to information that identifies you (your ‘personal information’) and we want to help you protect it.

1.2 We are bound by and committed to supporting, the Privacy Act 1988 (Cth) and the Australian Privacy Principles (APPs). This Privacy Policy explains how we handle information that we learn about you when you submit any personal information to us or our associated entities in person, by mail or email or by visiting our website.

2. How do we collect personal information from you?

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4. How do we use your personal information?

4.1 The Company will use the information you supply for the purpose of providing you with the service(s) agreed under our engagement, such as accounting or business advisory services.

4.2 We may also use the information we collect for our internal business and management processes (for example, accounting or auditing purposes), monitoring and improving our website, keeping you informed about our services and company news, and for any other purposes that would be reasonably expected by you and to allow us to comply with our obligations under the law.

4.3 The Company may also use your personal information for the purpose of marketing our services. If you do not want to receive marketing material from us, you can unsubscribe by contacting us as detailed below:

5. How do we disclose your personal information?

5.1 Your personal information will only be disclosed to those employees or consultants of the Company related to the agreed provision of services. Depending on the nature of the engagement, we may need to disclose your personal information to third parties which may include service and content providers (for example accounting or auditing service providers or our website hosting service providers), dealers and agents, or our contractors and advisors.

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5.3 The Company may store, process or back-up your personal information on servers that are located overseas (including through third party service providers). The privacy laws in other countries might not be the same as in Australia. However, where the Company provides your personal information to third parties overseas, the Company will take such steps as are reasonable to ensure that your information is handled and stored in accordance with Australian privacy laws and this Policy.

6. Access to your personal information

6.1 You can request us to provide you with access to personal information we hold about you by sending us an email: reception@rundles.com.au (no spam please) or writing to us at PO Box 223, COLLINS STREET WEST VIC 8007.

6.2 We may allow an inspection of your personal information in person, or provide copies or a summary of relevant documents, depending on what is the most appropriate in the circumstances. Any charge we make for providing access will be reasonable and will not apply to lodging a request for access. Your request to access your personal information will be dealt with in a reasonable time.

6.3 Note that we need not provide access to personal information if a request is frivolous, or where to provide access would pose a threat to health or public safety, unreasonable interference with another person’s privacy, or be a breach of the law. If we refuse access, we will provide you with reasons for doing so.

7. Accuracy and correction

7.1 To enable us to keep our records properly, please notify us if you believe that any information we hold about you is inaccurate, incomplete or out of date and we will take reasonable steps, in the circumstances, to ensure that it is corrected. You can notify us by sending us an email: reception@rundles.com.au (no spam please) or writing to us at PO Box 223, COLLINS STREET WEST VIC 8007.

8. Our security procedures

8.1 The Company takes your privacy very seriously. We will take reasonable steps in the circumstances to protect any personal information you provide to us from misuse, interference or loss and unauthorised access, modification and disclosure.

8.2 We will also deidentify and destroy the personal information we hold about you once our legal obligations cease. Our security procedures are reviewed from time to time and we update them when relevant.

8.3 Please be aware that the transmission of data over the internet is never guaranteed to be completely secure. It is possible that third parties not under the control of the Company may be able to access or intercept transmissions or private communications without the Company’s permission or knowledge. The Company takes all reasonable steps, in the circumstances, to protect your personal information. However, we cannot ensure or warrant the security of any information you transmit to us. Such transmissions are done at your own risk.

9. Data breach notification

9.1 Under the Privacy Amendment (Notifiable Data Breaches) Act 2017 (Cth), the Company is required to give notice to the Office of the Australian Information Commissioner (OAIC) and affected individuals of an “eligible data breach”. This means that if we hold personal information about you, and there is unauthorised access to or disclosure of your personal information, and if you, as the “affected individual” would be likely to suffer serious harm from this access or disclosure, we must notify both you and the OAIC.

9.2 “Serious harm” could include identity theft, threats to physical safety, economic and financial harm, harm to reputation, embarrassment, discrimination or harassment. The test is whether a “reasonable person” would expect you to suffer serious harm.

9.3 If you are likely to suffer serious harm from a data breach, we will notify you of:

9.4 We will notify you using the same method that we usually use to communicate with you. If it is not practicable for us to notify you personally, we will publish the notification on our website.

9.5 There are some circumstances in which we do not have to notify you of a data breach. These include:

9.6 Depending on the nature of the breach and the harm, we will also consider informing other third parties such as the police or other regulators or professional bodies.

10. Identifiers

10.1 We will not adopt as our own, any government identifiers you may provide to us such as TFNs etc.

11. Links to other sites

11.1 The Company’s website may provide links to other sites for you to access. You should be aware that these other sites are not subject to this Privacy Policy or our privacy standards and procedures. You will need to contact them directly to ascertain their privacy standards.

12. Collecting data

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13. Changes to our Privacy Policy

13.1 This information relates to our current Privacy Policy. From time to time, we may vary this policy for any reason. We will publish any changes on this website.

13.2 By continuing to use our website and continuing to provide us with your information, you confirm your acceptance of these changes. This Privacy Policy was last amended in October 2021.

14. Complaints resolution

14.1 The Company is committed to providing a fair and responsible system for the handling of complaints from parties whose personal information we hold. If you have any concerns regarding the way we have handled your privacy, please send us an email at reception@rundles.com.au or write to us at PO Box 223, COLLINS STREET WEST VIC 8007. We will address any concerns you have through our complaints handling process and we will inform you of the outcome of your complaint within a reasonable timeframe.

14.2 If after receiving our response, you still consider that your privacy complaint has not been resolved, you may refer your concerns to the Office of the Australian Information Commissioner at www.oaic.gov.au

15. Disclaimer

15.1 By using the Company’s website, you signify your understanding and agreement to comply with all terms and conditions and confirm your acceptance of the terms of this Privacy Policy and consent to the use of your personal information as set out in this Privacy Policy.

15.2 If you do not agree with the terms of this Privacy Policy, please do not use the website or otherwise provide us with your personal information.

Revised Terms of Business – for Rundles Website

Terms of Business – Engaged Clients of Rundles

1. Who may instruct us

As an engaged client, you, and any other person you nominate in writing from time to time (provided we have acknowledged such nomination), are authorised to give us instructions and information on behalf of all persons we are acting for and to receive our advice and documents on their behalf.

If we are acting for a business, and we receive conflicting advice, information or instructions from different persons, we may refer the matter to the board of directors, partners or proprietors (as applicable) and act only as requested by them.

2. You and your spouse/partner

We will advise you and your spouse/partner on the basis that you are a family unit with shared interests. We may deal with either of you and may discuss with either of you the affairs of the other. If you wish to change these arrangements, please let us know.

3. Know your customer

We may be required to verify your identity for the purposes of the anti-money laundering laws. We may request from you such information as we require for these purposes and make searches of appropriate databases.

4. Your responsibilities

You must provide us with all information necessary for dealing with your affairs including information which we reasonably request, in sufficient time to enable our services to be completed before any applicable deadline. We will rely on such information being true, correct and complete and will not audit the information except to the extent we are specifically engaged to provide audit-related services.

You authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.

You must keep us informed on a timely basis of changes in your circumstances that may affect our services.

5. Qualifications on our services

To the extent our services involve the performance of services established by law, nothing in the engagement letter or these terms reduce our obligations under such law.

You must not act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid.

Our services are limited exclusively to those you have engaged us to perform. Unless otherwise specified in the engagement letter, our services cannot be relied upon to disclose irregularities and errors, including fraud and other illegal acts, in your affairs.

Where our engagement is recurring, we may amend our engagement letter and these terms where we consider it is necessary or appropriate to do so. If you do not accept such amendments, you must notify us promptly in which case you may terminate our engagement in accordance with section 18 below and those amendments will not apply prior to such termination.

6. Reliance on advice

We will endeavour to record all advice on important matters in writing. Advice given verbally is not intended to be relied upon unless confirmed in writing. If we provide verbal advice (for example during a meeting or telephone conversation) that you wish to rely on, you must ask us to confirm the advice in writing.

7. Investment and financial advisory advice

We will not provide you with investment or financial advice regulated under the Corporations Act 2001 (Cth) unless we have expressly agreed to do so in writing, specifying an applicable Australian Financial Services Licence number.

8. Professional obligations

We will comply with the professional and ethical standards of the Accounting Professional and Ethical Standards Board, available at apesb.org.au. This includes APES 110 Code of Ethics for Professional Accountants (including Independence Standards), which among other things contains provisions that apply if we become aware of any actual or potential ‘non-compliance with governing laws or regulations’ (NOCLAR). Where any such non-compliance poses substantial harm (such as serious adverse consequences to investors, creditors, employees, auditor, group auditor or the public), we may be required to disclose the matter to an appropriate authority.

9. Conflicts of interest

We will inform you if we become aware of any conflict of interest in our relationship with you (including between the various persons your engagement letter covers) or in our relationship with you and another client. Where conflicts are identified which cannot be managed in a way that protects your interests then we will be unable to provide further services to some or all of the persons to whom this engagement applies. If this arises, we will inform you promptly.

We may act for other clients whose interests are not the same as or are adverse to yours, subject to the obligations of conflicts of interest and confidentiality referred to above.

10. Fees and payment

Our fees will be charged on the basis set out in the engagement letter and have been set based on the level of skill, responsibility, importance and value of the advice, as well as the level of risk.

If we have provided you with an estimate of our fees for any specific work, this is an estimate only and our actual fees may vary.

We may provide a fixed fee for the provision of specific services. If it becomes apparent to us, due to unforeseen circumstances, that a fixed fee is inadequate, we may notify you of a revised figure and seek your agreement to it.

In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax affairs by the ATO. Assistance may be provided through insurance policies you hold or via membership of a professional or trade body. Other than where such insurance was arranged through us, you will need to advise us of any such insurance cover that you have. You will remain liable for our fees regardless of whether all or part are to be paid by someone else.

We will bill periodically and our invoices are due for payment within 14 days of issue. Any disbursements and expenses we incur in the course of performing our services will be added to our invoices where appropriate.

Unless otherwise agreed to the contrary, our fees do not include the costs of any counsel, or other professionals or third parties engaged with your approval.

We may charge interest on late paid invoices at the rate of 2% above the RBA cash rate. We may also suspend our services or to cease to act for you on giving written notice if payment of any fees is unduly delayed.

We intend to exercise these rights only where it is fair and reasonable to do so.

11. Lien

If permitted by law or professional guidelines, we may exercise a lien over all materials or records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.

12. Client monies

We maintain a trust account for dealing with client monies on their behalf. We can only accept money into our trust account on your behalf if you have provided us with a written trust account authority letter which details the authority given to us in relation to that trust money.

13. Confidentiality

We will take all reasonable steps to keep your information confidential, except where:

· we need to disclose your information to our service providers (including auditors of client monies if applicable) or regulatory bodies in performing the services, our professional advisers or insurers or as part of an external peer review from time to time. Our files may also be subject to review as part of the quality review program of Chartered Accountants Australia and New Zealand. By accepting your engagement you acknowledge that, if requested, our files relating to your engagement will be made available under this program. We will take reasonable steps to ensure any such recipient (other than a regulatory body) keeps such information confidential on the same basis;

· we are required by law, regulation, a court of competent authority, or those professional obligations referred to in section 8 above, to disclose the information;

· we provide limited information (but only to the extent reasonably necessary) to potential purchasers (or their professional advisors) of our practice but we will take reasonable steps to ensure that any such recipient keeps the disclosed information confidential; or

· you give us permission to disclose the information.

We may retain your information during and after our engagement to comply with our legal requirements or as part of our regular IT back-up and archiving practices. We will continue to hold such information confidentially.

We may mention that you are a client for promotional purposes.

14. Privacy

You must make all necessary notifications and obtain any necessary consents for us to process personal information you provide to us. We collect and use that personal information for the purposes of providing the services described in the engagement letter to you and we will comply with the Privacy Act 1988 (Cth) when processing that personal information. Our privacy policy provides further details of our privacy practices.

15. Ownership of materials

We own the copyright and all other intellectual property rights in everything we create in connection with your engagement. Unless we agree otherwise, anything we create in connection with your agreement may be used by you only for the purpose for which you have engaged us.

16. Limitation of liability

Our liability is limited by a scheme approved under Professional Standards Legislation.

You agree not to bring any claim against any of our principals, partners, directors, shareholders or employees in their personal capacity.

To the maximum extent permitted by law, we are not liable to you for:

· indirect, special or consequential losses or damages of any kind; or

· liability arising due to the acts or omissions of any other person or circumstances outside our reasonable control, or your breach of these terms.

17. Limitation of third party rights

Our advice and information is for your sole use, and we accept no responsibility to any third party, unless we have expressly agreed in the engagement letter that a specified third party may rely on our work.

18. Termination

Each of us may terminate this agreement by giving not less than 21 days’ notice in writing to the other party except where a conflict of interest has arisen, you fail to cooperate with us or we have reason to believe that you have provided us or any other person with misleading or factually inaccurate information, in which case we may terminate this agreement immediately. Termination will not affect any accrued rights.

19. Communication

You must advise of any changes to your contact details. We may send any communications to the last contact details you have provided. Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments. There is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties in any form of communication, whether electronic, postal or otherwise. We are not responsible for any such matters beyond our control.

20. Applicable Law

Our engagement is governed by Victorian law. The courts sitting in Victoria will have non-exclusive jurisdiction in relation to any dispute between us.

21. Interpretation

If any provision of the engagement letter or these terms is void, that provision will be severed and the remainder will continue to apply. If there is any conflict between the engagement letter and these terms, these terms prevail.

22. Disputes and complaints

If you have any concerns about our costs or services, please speak to the person responsible for this engagement, who is identified in your engagement letter. To resolve your concerns we have policies and procedures in place to deal appropriately with complaints and will use best endeavours to resolve a complaint or dispute to the mutual satisfaction of the parties involved. We may require you to detail your complaint in writing to allow us to fully investigate any concerns that you raise.

23. Third party responsibilities

We may utilise outsourced service providers and cloud computing service providers, who may be located within Australia or overseas.

To perform the services, we may provide these third parties with access to your data, to the extent this is required to perform the services. 

Your data will be stored in servers physically located in Australia and in accordance with our Cyber Security Policy, the security practices of the third party service provider and our Privacy Policy. 

24. Consumer Data Rights

You may consent for an Accredited Data Recipient under the Consumer Data Right (CDR) to disclose your CDR data to us. You may nominate us as your Trusted Adviser for this purpose. As your Trusted Adviser, we will only access the data necessary to provide the services in your engagement letter.

25. Professional Charge Rates

The following table outlines our current hourly charge rates for the professional services we provide. These rates are updated annually.

Professional Hourly Rate Services (excl GST)



Partner Services



Consultant Services



Manager Services



Senior Accountants






Graduate Accountant



Admin Services






Client COVID-19 Safety Information

For the safety of all our staff, clients and visitors, we are requiring all clients and other visitors to adhere to our COVID-19 safety protocols.

Thank you for your patience and cooperation.

  1. To obtain a safer and faster service from our team members, we recommend that you call or email to make an appointment whenever possible.
  2. Under the current CovidSafe requirements, we will be conducting business as usual in the office, however the office doors will remain locked, and clients/visitors will need to ring the doorbell for assistance.
  3. Clients/visitors to the office will be required to be double vaccinated, wear a face mask and practice safe distancing.
  4. Clients/visitors to the office will be asked to provide verification of their COVID19 vaccination status via any of the government regulated certification services.
  5. Clients/visitors to the office will be asked to “Check-in” either via the Service Victoria QR Check-In service, or manually by the register at reception.
  6. If you are experiencing flu like symptoms or have recently come in contact with a person who has had indirect or direct exposure to COVID-19, please do not attend our offices in person. Ring the accountant to cancel the appointment and set up an online meeting.
  7. Clients/visitors details will be shared with local public health authorities if any meeting participants advise that they have been exposed to COVID-19.