Terms of Business

We will provide the Services described in the Engagement Letter or any subsequent Confirmation Letter. Engaging or continuing to engage Avine India Consultants (OPC) Private Limited (Brand name - Filowise) to provide the Services will evidence your acceptance of the Services Contract. It is not incumbent on Avine India Consultants (OPC) Private Limited (Brand name - Filowise) to continually reissue Engagement Letters with a new scope of services nor advise you that such a new scope of services exists. If you instruct us to undertake any Services, these Terms will apply, regardless of whether or not you have signed the client acknowledgment in the Engagement Letter or Confirmation Letter.

We reserve the right to amend our Terms from time to time without notice. Where we have made material changes, we will seek to provide you with reasonable notice of the change (such as displaying a notice on our website or by sending you an email). Your continued use of our Services will constitute your acceptance of the changes. The Terms displayed on our website as amended from time to time will apply to all Services provided to you, even if you have not received notice of a change to them.

Our work will be based solely on the information provided, the circumstances made known to us, and the assumptions set out in our correspondence. We rely on you bringing to our attention as soon as possible any changes in the information as originally presented as it may impact our advice.

Where we are engaged to compile financial information in respect of general purpose or special purpose financial statements, you are responsible for the reliability, accuracy, and completeness of the accounting records and disclosure to us of all material and relevant information.

Changes in the law and in interpretations may take place before our advice is acted upon or may be retrospective in effect. Unless specifically stated in the Engagement Letter, we accept no responsibility to inform you of changes in the law or interpretations affecting advice previously given by us.

Some of the matters on which we may be asked to advise (e.g., employee share schemes, superannuation funds) may have tax implications for directors, employees, or other related entities for which we are not responsible unless specifically instructed to address these issues.

During the course of the engagement and subsequent to it, we may give oral advice in meetings and over the telephone. After a more detailed consideration of the matters discussed, we may amend the view we expressed, but are under no obligation to inform you of this. Accordingly, if we provide any oral advice, we suggest you should seek from us written confirmation of the same.

We will endeavour to carry out our obligations in accordance with the time scales set out in the Engagement or Confirmation Letters or as otherwise agreed. However, unless both of us specifically agree otherwise in writing, the dates contained in the Engagement or Confirmation Letters or otherwise advised are indicative dates intended for planning and estimating purposes only and are not contractually binding.

Either of us may request changes to the Services to be provided or changes to any other aspect of the Terms but no such changes take effect unless agreed in writing. Both of us agree to work together to enable both parties to assess the impact of any requested changes on the cost, timing, or any other aspect of the Services.

Where specific Avine India Consultants (OPC) Private Limited (Brand name - Filowise) directors and staff are named in the Engagement or Confirmation Letters, we will use reasonable efforts to ensure that these people are available to provide the Services for you.

Intellectual property rights in all documentation, systems, materials, methodologies, and processes brought to the assignment or created in the course of the assignment shall remain and be vested in Avine India Consultants (OPC) Private Limited (Brand name - Filowise).

You agree to provide in a timely fashion all information and documents reasonably required to enable us to provide the Services. Unless otherwise stated in the Engagement or Confirmation Letter, we will not independently verify the accuracy of such information and documents and we will not be liable for any loss or damage arising from any inaccuracy or other defect in any information or documents supplied by you. We will take reasonable steps to ensure the accuracy of your personal information as set out in the Avine India Consultants (OPC) Private Limited (Brand name - Filowise) Privacy Policy.

You will ensure that information supplied by you or on your behalf, to the best of your knowledge and belief, is not false or misleading and does not omit material particulars.

In the course of providing the Services, we, at our discretion, may use the resources, knowledge, and information of other firms within the Avine India Consultants (OPC) Private Limited (Brand name - Filowise) Group or third-party service providers. Information, which may include personal information, may be required to be transferred to such parties. You consent to such transfer.

Where our Services include the processing of payroll or payroll-related services; lodgement or submissions on your behalf to tax authorities or other organisations (including but not limited to lodgement of activity statements, Goods and Services Tax (GST) submissions, Provident Fund (PF) declarations, Employees' State Insurance (ESI) contributions, workers compensation declarations, surveys, superannuation submissions and employee share scheme reporting), we are entitled to rely on the information provided as being true, correct, complete and in the case of payroll or payroll-related services, in compliance with Central and State-based legislation and relevant labour laws and regulations. Unless otherwise stipulated in the Engagement Letter and/or Confirmation Letter, we will not undertake any review of the information for accuracy, completeness, or compliance.

Fees for the Services will be charged based on the terms set out in the Engagement Letter or any subsequent Confirmation Letter. If the Engagement or Confirmation Letter does not specify the basis for our fees, they will be calculated based on the time spent, complexity of the work, monetary values involved, required specialist input, and urgency of the matter. All fees are subject to Goods and Services Tax (GST) at the prevailing rate.

Our total fees or hourly rates and, where applicable, out-of-pocket expenses (Billings) are based on the current GST rate unless the Services provided are assessed as GST-free. If the GST rate changes, our Billings will be adjusted accordingly.

You acknowledge that any fee estimate provided is given in good faith but is subject to change.

All charges are exclusive of expenses unless stated otherwise in the Engagement or Confirmation Letter. We will charge you for out-of-pocket expenses such as reasonable travel, subsistence, and document handling costs (e.g., photocopying, printing, fax, courier services) incurred by us, plus GST as applicable. Any special expense arrangements will be agreed upon and set out in the Engagement or Confirmation Letter.

We may revise our fee scale periodically. Rates quoted to you will remain in effect until the next 31 December or 30 June, as applicable. We may increase our fees for work performed after these dates. We reserve the right to change our rates outside these dates and will communicate any such changes directly to you.

If the Engagement Letter and/or Confirmation Letter stipulates that any portion of our fees is payable as a 'Success Fee', the payment mechanism for the Success Fee will be detailed within those letters.

Unless otherwise agreed in writing, your obligation to pay our fees and expenses arises when we issue an Engagement Letter that you have signed or when a fee account is issued to you. If you continue to instruct us without signing the Engagement Letter, you are deemed to have accepted its terms and these Terms.

Where GST is a component of the fees and expenses, our fee account will comply with the legal requirements for a "tax invoice" for GST purposes.

Our invoices will be issued monthly or as set out in the Engagement or Confirmation Letter. If not specified, all invoices are due for payment as follows: 50% on engagement and 50% upon completion of the assignment. We may invoice you on an interim basis before the completion of an assignment at our discretion.

Payments can be made by cheque, EFT, direct debit, or credit card. Credit card payments will incur a service fee equivalent to the merchant fee charged by the card issuer.

All Information provided to Avine India Consultants (OPC) Private Limited (Brand name - Filowise) will remain your property; however, you consent to us making copies, including electronic copies, of the Information for our own purposes. We are entitled to retain any copies of the Information you provide to us or which forms part of Work or Working Papers.

Provision of the Services may result in the production of Work, including documents such as financial statements, income tax returns, and audit reports, which will be supplied to you. Ownership of our Work, including documents, provided to you in respect of the provision of the Services will vest in you.

To the extent permitted by law, all other documents produced by Avine India Consultants (OPC) Private Limited (Brand name - Filowise) in respect of the provision of the Services, including Working Papers, will remain our property.

You agree that Avine India Consultants (OPC) Private Limited (Brand name - Filowise) reserves the right to exercise a lien over all files, papers, and documents including Information and Work relating to the Engagement Agreement or Confirmation Letter which are in Avine India Consultants (OPC) Private Limited (Brand name - Filowise)' possession or control as security for all outstanding amounts owed by you to Avine India Consultants (OPC) Private Limited (Brand name - Filowise) including, without limitation, unpaid tax invoices, interest, default costs, and enforcement expenses (Outstanding Amounts) until all Outstanding Amounts are paid in full.

Where an Outstanding Amount remains unpaid beyond the due date, we also reserve the right to suspend provision of the Services until such time as the Outstanding Amount is paid. Suspension of the Services will not affect your obligation to pay us for Services outstanding at the date of the suspension.