Collins Hume | We have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. MISSION. Well, in case you missed it, it’s just a 3-letter word: YOU And we do that in a way that makes us and the people in our team (and you) feel great, too. We give our clients something great to belong to - something they feel great about . Let's Talk

YOU. That’s all we focus on. You, your family, your wealth and the legacy you (and we) leave. That’s it. Join us on this amazing journey. WORKING TOGETHER. Would you like assistance from Collins Hume to enhance your business profits, valuation and lifestyle? * YES NO Would you like an obligation-free review of your superannuation and wealth creation strategies with a financial adviser? * YES NO Would you like our finance broker to contact you for a complimentary review of your home loan or investment loans? * YES NO Submit Thanks for submitting!

Because we have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. AWARDS. At Collins Hume, we constantly strive for excellence. Therefore, it is humbling that our industry and other organisations have recognised our excellence in service and knowledge.

YOU. That’s all we focus on. You, your family, your wealth and the legacy you (and we) leave. That’s it. Join us on this amazing journey. WHY US? Great Question. It's a simple answer. Our purpose is to inspire business owners to achieve success in powerful and meaningful ways. Our clients say it's a journey that starts where the others stopped. Of course, the challenge is that many business owners have a limited perception of what an accountant is or does. We broke the mould at Collins Hume and changed that perception many years ago. Your journey with Collins Hume does start where the others stop. Because we have one focus — YOU —with us, you'll look way beyond the traditional horizons most accountants restrict themselves to. We challenge the status quo and ask tough 'What if…' questions. We employ holistic strategies that will benefit YOU well in the future. All with the ultimate aim of giving you precisely what you're seeking. Let's Begin

Collins Hume | We have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. Let's TALK Ballina Location

Collins Hume | We have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. PRIVACY. 1. INTRODUCTION 1.1 In the course of our business in Australia, there may be circumstances where we collect personal information. Our privacy policy has been developed to ensure that such information is handled appropriately. 1.2 We are committed to complying with the Privacy Act 1988 (Cth) (Privacy Act) in relation to all personal information we collect. This commitment is demonstrated in this policy. The Privacy Act incorporates the Australian Privacy Principles (APPs). The APPs set out the way in which personal information must be treated. 1.3 This privacy policy also incorporates our policy on managing credit information (see particularly section 8 onwards). Who does this privacy policy apply to? 1.4 This policy applies to any person for whom we currently hold, or may in the future collect, personal information. What information does this privacy policy apply to? 1.5 In broad terms, 'personal information' is information or opinions relating to a particular individual who can be identified. 1.6 Information is not personal information where they cannot be linked to an identifiable individual. 2. HOW DO WE MANAGE THE PERSONAL INFORMATION WE COLLECT? 2.1 We manage the personal information we collect in numerous ways, such as by: a. implementing security systems for protecting personal information from misuse, interference and loss from unauthorised access, modification or disclosure; b. regularly providing staff with training on privacy issues; c. appropriately supervising staff who regularly handle personal information; d. implementing procedures for receiving and responding to complaints; e. appointing a privacy officer within the business to monitor privacy compliance. f. having access to audit trails of information accessed and printed; g. allowing individuals the option of not identifying themselves, or using a pseudonym, when dealing with us in particular circumstances; and h. allowing our clients to access their tax returns and other information on secure portals in particular circumstances. 2.2 As with all personal information, we will take reasonable steps to destroy or permanently de-identify personal information if that information is no longer needed for the purposes for which we are authorised to use it. 2.3 In limited circumstances, it may be possible for you to use a pseudonym or remain anonymous when dealing with us. If you wish to use a pseudonym or remain anonymous you should notify us when making first enquiries or providing initial instructions. We will use our best endeavours to deal with your request, subject to our professional obligations and ability to perform the accounting service to you without using your name. In most cases, our professional obligations will require you to deal with us using your real name. 2.4 We are also subject to professional obligations which may affect how we deal with personal information. 3. WHAT KINDS OF PERSONAL INFORMATION DO WE COLLECT AND HOLD? Personal information 3.1 We may collect and hold personal information about you, which may include: a. sensitive information (see below); b. contact information; c. financial information; d. date and place of birth; e. employment arrangements; f. tax returns and tax file numbers; g. credit information; h. banking details; and i. any other personal information required to perform the financial or accounting service for you. Sensitive information 3.2 'Sensitive information' is a subset of personal information and includes personal information that may have serious ramifications for the individual concerned if used inappropriately. 3.3 The sensitive information we collect and hold about an individual may include any of the following if it is relevant in providing the accounting or financial service to the individual (such as completing tax returns etc): a. health information; b. religious affiliation; c. political opinions; d. membership of professional or trade associations; and e. membership of trade unions. 3.4 We will not collect sensitive information without the individual's consent to whom the information relates unless permitted under the Privacy Act. 4. HOW AND WHEN DO WE COLLECT PERSONAL INFORMATION? 4.1 Our usual approach to collecting personal information is to collect it directly from you. 4.2 We may also collect personal information in other ways, which may include: a. from marketing and business development events; b. through referrals from individuals or other entities; c. from third party providers and suppliers; d. from government agencies (such as the ATO); and e. from paid search providers. 5. HOW DO WE HOLD PERSONAL INFORMATION? 5.1 Our usual approach to holding personal information includes: (a) physically at our premises (securely); and (b) electronically: (i) on secure online servers; (ii) on a private cloud; (iii) by a third party data storage provider; and (iv) on our website. 5.2 We secure the personal information we hold in numerous ways, including: a. using unique access codes to access our premises after hours; b. using audit trails on printer access; c. using secure servers to store personal information; d. using unique usernames, passwords and other protections on systems that can access personal information; and e. holding certain sensitive documents securely. 6. WHY DO WE COLLECT, HOLD, USE OR DISCLOSE PERSONAL INFORMATION? 6.1 We take reasonable steps to use and disclose personal information for the primary purpose for which we collect it. The primary purpose for which information is collected varies, depending on the particular service being provided, but is generally to provide accounting or financial services to you or your business. 6.2 In the case of potential employees, the primary purpose the information is collected is to assess the individual's suitability for employment. 6.3 Personal information may also be used or disclosed by us for secondary purposes which are within your reasonable expectations and which are related to the primary purpose of collection. 6.4 For example, we may collect and use your personal information: a. to provide you with updates that are relevant to you or your business; b. to invite you to events; and c. other marketing purposes. 6.5 We may disclose personal information: a. to other service providers or referral partners in order to provide the accounting or financial service to you, or to assist our functions or activities (such as debt collection agencies or law firms); b. to our external auditors; c. to government agencies (such as the ATO); and d. to our third party technology providers (such as our data storage providers). 6.6 Otherwise, we will only disclose personal information to third parties if permitted by the Privacy Act. 7. WILL WE DISCLOSE PERSONAL INFORMATION OUTSIDE AUSTRALIA? 7.1 We do not disclose personal information outside of Australia 8. HOW DO WE MANAGE YOUR CREDIT INFORMATION? What kinds of credit information may we collect? 8.1 In the course of providing accounting or financial services to you, we may collect and hold the following kinds of credit information: a. your identification information; b. information about any credit that has been provided to you; c. your repayment history; d. information about your overdue payments; e. if terms and conditions of your credit arrangements are varied; f. if any court proceedings are initiated against you in relation to your credit activities; g. information about any bankruptcy or debt agreements involving you; h. any publicly available information about your credit worthiness; and i. any information about you where you may have fraudulently or otherwise committed a serious credit infringement. 8.2 In some circumstances, we may collect credit information and personal information from credit reporting bodies (e.g. Veda). The kinds of information we collect may include any of those kinds of information mentioned above in sections 3.1 and 8.1. 8.3 We may also collect personal information from other credit providers (e.g. banks) that collect information, which may affect your credit worthiness, from credit reporting bodies. The kinds of personal information we collect may include any of those kinds of information mentioned above in section 3.1. How and when do we collect credit information? 8.4 In most cases, we will only collect credit information about you if you disclose it to us and it is relevant in providing you with the accounting or financial service. 8.5 On occasions, we may also collect credit information from a credit reporting body (eg Veda or Dun & Bradstreet). We usually do not collect credit information from other sources. How do we store and hold the credit information? 8.6 We store and hold credit information in the same manner as outlined in section 3 of this policy. Why do we collect the credit information? 8.7 Our usual purpose for collecting, holding, using and disclosing credit information about you is to enable us to provide you with the accounting or financial service. 8.8 We may also collect the credit information to process payments. Overseas disclosure of the credit information 8.9 We will not disclose your credit information to entities without an Australian link unless you expressly request us to. How can I access my credit information, correct errors or make a complaint? 8.10 You can access and correct your credit information, or complain about a breach of your privacy in the same manner as set out in section 9 of this policy. 9. HOW DO YOU MAKE COMPLAINTS AND ACCESS AND CORRECT YOUR PERSONAL INFORMATION? 9.1 It is important that the information we hold about you is up-to-date. You should contact us if your personal information changes. Access to information and correcting personal information 9.1 You may request access to the personal information held by us or ask us for your personal information to be corrected by using the contact details in this section. 9.2 We will grant you access to your personal information as soon as possible, subject to the request circumstances. 9.3 In keeping with our commitment to protect the privacy of personal information, we may not disclose personal information to you without proof of identity. 9.4 We may deny access to personal information if: a. the request is unreasonable; b. providing access would have an unreasonable impact on the privacy of another person; c. providing access would pose a serious and imminent threat to the life or health of any person; d. providing access would compromise our professional obligations; or e. there are other legal grounds to deny the request. 9.5 We may charge a fee for reasonable costs incurred in responding to an access request. The fee (if any) will be disclosed prior to it being levied. 9.6 If the personal information that we hold is not accurate, complete and up-to-date, we will take reasonable steps to correct it so that it is accurate, complete and up-to-date, where it is appropriate to do so. Complaints 9.7 If you wish to complain about an alleged privacy breach, they you must follow the following process: a. The complaint must be firstly made to us in writing, using the contact details in this section. We will have a reasonable time to respond to the complaint. b. In the unlikely event the privacy issue cannot be resolved, you may take your complaint to the Office of the Australian Information Commissioner. Who to contact 9.8 A person may make a complaint or request to access or correct personal information about them held by us. We will take reasonable steps to ensure the personal information we hold is accurate and complete. Such a request must be made in writing to the following address or contact officer: Contact: Naomi Monk (Privacy Officer) Postal Address: PO Box 731, Ballina NSW 2478 Telephone number: (02) 6686 3000 Email address: mail@collinshume.com.au 10. CHANGES TO THE POLICY 10.1 We may update, modify or remove this policy at any time without prior notice. Any changes to the privacy policy will be published on our website. 10.2 This policy was last updated in December 2022. If you have any comments on the policy, please contact the privacy officer with the contact details in section 9 of this policy.

Collins Hume | We have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. Welcome to Collins Hume (Flipbook) TAX PREPARATION FEES GUIDE 🆕 Payday Super FAQs for Business Owners 🆕 Payday Super Readiness Checklist Payday Super 2026-2027 Federal Budget Report Individual Tax Return Preparation Checklist Property Investors Tax Return Checklist Is It Tax Deductible? Tax Deduction Checklist Tax Items to Consider Deduction substantiation requirements ATO Crackdown on Late BAS Lodgement Rental Property Tax Deductions (ATO Factsheet) FBT01 What You Need to Know About 2025 FBT FBT13 Should you lodge an FBT return? FBT14 Potential FBT Audits FBT15 What is a car fringe benefit? FBT16 Providing cars to employees FBT17 Entertaining, meals and FBT FBT18 Minor and infrequent benefits exemptions FBT20 Workhorse Vehicles Client to Agent linking_Online Services for Business already set up Client to Agent linking_Online Services for Business not set up Achieve Ultimate Financial Freedom Your Financial Safety Checklist

Collins Hume | We have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. DISCLOSURE. As a Tax Agent, our work for you is performed in accordance with the Tax Agent Services Act 2009. Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that we make the following disclosures to you: 1. There are no current matters, or matters arising since 1 July 2022, that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service. 2. The Tax Practitioners Board (TPB) maintains a register of Tax Agents and BAS Agents. You can access and search this register here: https://www.tpb.gov.au/public-register 3. If you have a complaint about our Tax Agent services, you will need to contact your Accountant in the first instance with the details by email. If they are unable to resolve your complaint within 3 business days, please contact Collins Hume CEO Christopher Atkinson by email. Your complaint will be investigated by Christopher Atkinson / a staff member who is not involved in the subject matter of the dispute where possible. We will provide you with email acknowledgement of receipt of your complaint and our understanding of the circumstances. The email will inform you that we will attempt to resolve your complaint within 14 days and will outline the dispute resolution process. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the Tax Practitioners Board (TPB) using the link listed above. The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, the above link includes details about your review rights and who can further assist you.

YOU. That’s all we focus on. You, your family, your wealth and the legacy you (and we) leave. That’s it. Join us on this amazing journey. PAYMENTS

Collins Hume | YOU. That’s all we focus on. You, your family, your wealth and the legacy you (and we) leave. That’s it. Join us on this amazing journey. YOU. That’s all we focus on. You, your family, your wealth, your business and the legacy you (and we) leave. That’s it. Join us on this amazing journey. Let's Begin NEWS. 1 2 3 4 5 Our purpose is to inspire business owners to achieve success in powerful and meaningful ways. Giving. Always give more than we receive. Inspiring. Today and every day, we will inspire others to achieve their best. Caring. We care for our team, clients and everyone we connect with. Lifestyle. We work to live, not live to work. Make it enjoyable and meaningful in every way.

Collins Hume | We have one focus — YOU —with us, you'll be looking way beyond the traditional horizons most accountants are restricted to. TEAM. Christopher Atkinson Partner & CEO FCPA B Bus chris.atkinson@collinshume.com.au "People in small to medium business are the backbone of the community" Kelly Crethar Partner CPA B Bus (Acc & Bus Law) kelly.crethar@collinshume.com.au "You'll never know what's possible until you try" Jamie Doyle Partner CPA B Bus (Acc) jamie.doyle@collinshume.com.au "To provide my clients with the knowledge, solutions and tools they need to succeed" Peter Fowler Partner MBA, FCPA, B Acc, SSA, JP, SA Fin peter.fowler@collinshume.com.au "We work to live, we don't live to work" Nathan McGrath Senior Business Adviser MBA, Dip Financial Planning, Foundations of Directorship (AICD) nathan.mcgrath@collinshume.com.au "Don't wait for tomorrow; now is the time to start working on your business” Naomi Monk Practice Manager & CIO Cert Bookkeeping naomi.monk@collinshume.com.au “Be generous, true and fierce” Kristy Dooley Senior Accountant CA B Com, B Laws, Dip Financial Planning kristy.dooley@collinshume.com.au "You do you" Shannon McDonald Senior Accountant CPA B Bus (Accounting & Finance), Xero Certified Advisor, Xero Migration & Xero Payroll Champion shannon.mcdonald@collinshume.com.au "Three ways to ultimate success: The first way is to be kind. The second way is to be kind. The third way is to be kind." Riley Gollan Senior Accountant CPA B Business (Finance & Accounting) Dip Sport Development riley.gollan@collinshume.com.au "It's supposed to be hard. If it were easy, everyone would do it" Brodie Cook Senior Accountant CA brodie.cook@collinshume.com.au "When you can’t find the sunshine, be the sunshine" Marisa Worling Senior Accountant CPA B Bus (Accounting) Xero Certified Adviser marisa.worling@collinshume.com.au "Don't sweat the small stuff" Chris Horne Senior Accountant CA B Bus (Accounting), Grad Dip Super (UNSW) chris.horne@collinshume.com.au "Strength through Trust" Carmilla Fitzgerald Senior Accountant Xero Certified Advisor carmilla.fitzgerald@collinshume.com.au "You miss 100% of the shots you don't take" Kim Roy Accountant B Bus (Coms) kim.roy@collinshume.com.au "Try seeing the world from other people's perspective not just your own" Sam Gardnir Accountant B Business (Finance) sam.gardnir@collinshume.com.au "A journey of a thousand miles begins with one step" Kaleb Morhaus Undergraduate Accountant Xero Certified Advisor kaleb.morhaus@collinshume.com.au "You'll never walk alone" Nerida Byron Bookkeeper Cert IV Accounting & Bookkeeping, Xero Certified Advisor, Xero Payroll Certified nerida.byron@collinshume.com.au "If you stop learning, you just stop, so learning is magic" Kirra Connell Junior Trainee Accountant Business Cert lll, Xero Certified Advisor, Xero Payroll Certified kirra.connell@collinshume.com.au "Nothing will work unless you do" Carol Holton Business Host Cert IV in Frontline Management carol.holton@collinshume.com.au "Life's too short to sweat the small stuff; things always have a way of working themselves out" Lucy Flanagan Executive Assistant Cert III (TAFE Award Recipient) & Cert IV Business Admin, JP lucy.flanagan@collinshume.com.au "If everything is too precious or perfect, you lose that little bit of spark" Kylie Griffith Executive Assistant JP kylie.griffith@collinshume.com.au "Life is a journey not a destination" Tamara Hepburn Executive Assistant Dip Accounting, Dip Hosp & Events Management, Cert III IT tamara.hepburn@collinshume.com.au "Vulnerability isn’t a weakness. It’s the ability to show up even when you can’t control the outcome." Lani Winston Executive Assistant Cert III Business Admin lani.winston@collinshume.com.au "The more you know, the less you don’t" Join our team — we make accounting fun! We're an award-winning team of family-friendly accountants and business advisers passionate about quality work and exceptional service. We also give back to our community. We're an inspiring and caring bunch. Our workplace is about lifestyle, fun, enjoyment, and leaving a legacy of a better world. Our business is also a bit different. We are members of 1% for the Planet, and our Climate Neutral Certification supports this. We always seek talented professionals who align with our values and vision. If you're interested, don't hesitate to contact us and join our team.

Empowering Not-for-Profits to grow sustainably. Take our free 2-minute Risk Survey for a personalised Risk Scorecard and expert advisory support. Not-for-Profit Advisory Services Practical Strategies for NFP Growth, Governance and Sustainability Running a not-for-profit (NFP) means balancing funding uncertainty, board expectations, compliance obligations and the constant pressure to do more with less. At Collins Hume, we understand the unique environment in which NFP and community organisations operate. Our goal is to help you strengthen your foundations, plan confidently and achieve lasting impact. Your Trusted Advisors in the Not-for-Profit Sector We work alongside boards, CEOs and management teams to deliver tailored, practical advice that helps you move from strategy to action. Our advisory services are designed to improve performance, accountability and long-term sustainability across your organisation. Collins Hume’s Not-for-Profit Services Strategic Planning & Facilitation
 Align your board and management around clear priorities, actions and measurable outcomes. Governance & Board Support Enhance decision-making, strengthen accountability and improve confidence in leadership. Financial Sustainability Develop resilient funding and performance models that support ongoing operations and future growth. Organisational Capability Build structure, teamwork and alignment to ensure your resources and operations perform effectively. Free 2-Minute Risk Survey Is Your NFP Organisation Risk-Ready? In just two minutes, our free Risk Survey helps your board and management team identify operational strengths and gaps. You’ll receive a personalised Risk Scorecard that highlights where your organisation is strong, and where extra attention could make a difference. Take the Risk Survey now and start making more informed, confident decisions for your NFP organisation’s future. You can also opt for a complimentary follow-up session with one of our advisers to discuss your results and explore practical next steps. Why Collins Hume? Deep sector experience across not-for-profit, charity and community organisations Practical, actionable advice that delivers measurable results A partnership approach helping you move from planning to impact with clarity and confidence Award-winning Northern Rivers accountants and advisers. Not-for-Profit Resources Ready to Strengthen Your Organisation? Start with our free Risk Survey or contact us for a confidential discussion about your organisation’s goals. Nathan McGrath, Senior Business Adviser
02 6686 3000 | strategy360@collinshume.com.au FREE NFP eBook Strategy360 By Collins Hume_NFP eBook Strategic Improvement Strategy360 NFP Strategic Improvement Program