Introduction
This Privacy Notice is issued by Salann Pty Ltd. The Data Protection Act 2018 ("DPA 2018"), the UK General Data Protection Regulation ("UK GDPR"), and the Privacy Act 1988 (Cth) impose certain legal obligations in connection with the processing of personal data. To the extent that these laws apply to You, this Privacy Notice explains how We collect, use, disclose, and protect Your personal data in accordance with the relevant legislation.
Salann Pty Ltd is a data controller within the meaning of the UK GDPR, meaning We are responsible for deciding how We hold and use personal data about You. We are required under the Data Protection Legislation to notify You of the information contained in this privacy notice.
We may amend this privacy notice from time to time. If We do so, We will supply You with and/or otherwise make available to You a copy of the amended privacy notice.
The kind of data We hold about You
The information We hold about You may include the following:
- Your personal details (such as Your name and/or address)
- Details of contact We have had with You in relation to the provision, or the proposed provision, of Our services
- Documents provided by You (such as previous tax returns, bank statements, travel log, trust deed, etc.)
- Details of any services You have received from Us
- Our correspondence and communications with You
- Information about any complaints and enquiries You make to Us
The purposes for which We intend to process personal data
We intend to process personal data for the following purposes:
- To enable Us to supply professional services to You as Our client.
- To fulfil Our obligations under relevant laws in force from time to time.
- To comply with professional obligations to which We are subject, such as:
- United Kingdom: Institute of Chartered Accountants in England and Wales (ICAEW); Chartered Institute of Taxation (CIOT)
- Australia: Tax Practitioners Board (TPB); Chartered Accountants Australia and New Zealand (CA ANZ)
- To use in the investigation and/or defence of potential complaints, disciplinary proceedings and legal proceedings.
- To enable Us to invoice You for Our services and investigate/address any attendant fee disputes that may have arisen.
- To notify You about any changes to Our services.
The legal bases for Our intended processing of personal data
Our intended processing of personal data has the following legal bases:
- At the time You instructed Us to act, You gave consent to Our processing Your personal data for the purposes listed above
- The processing is necessary for the performance of Our contract with You.
- The processing is necessary for compliance with legal obligations to which We are subject
It is a requirement of Our contract with You that You provide Us with the personal data that We request. If You do not provide the information that We request, We may not be able to provide professional services to You.
Persons/organisations to whom We may give personal data
We may share personal data with:
- HMRC
- Australian Taxation Office
- Any third parties with whom You require or permit us to correspond
- An alternate appointed by Us in the event of incapacity or death
- Professional indemnity insurers
- Tax insurance providers
We may need to share Your personal data with the third parties identified above in order to comply with Our legal obligations, including Our legal obligations to You. This may include sharing Your personal data with a regulator or to otherwise comply with the law. If You ask Us not to share Your personal data with such third parties, We may need to cease to act.
International transfers of personal data
As We are located in Australia, personal data relating to Our United Kingdom (UK) clients will be transferred outside the UK.
Such transfers occur in connection with the provision of our professional services. We take appropriate measures to ensure that personal data transferred outside the UK is protected in accordance with applicable data protection laws.
Retention of personal data
We will only retain Your personal data for as long as is necessary to fulfil the purposes for which it is collected. In general, personal data will be retained for a period of at least 7 years, in accordance with Salann's record keeping obligations. In some circumstances, personal data may be retained for a longer period.
When assessing what retention period is appropriate for Your personal data, We take into consideration the requirements of Our business and the services provided, any statutory or legal obligations and the purposes for which We originally collected the personal data.
Your duty to inform us of changes
It is important that the personal data We hold about You is accurate and current. Should Your personal information change, please notify Us of any changes of which We need to be made aware by contacting Us.
Your rights in connection with personal data
Under certain circumstances, by law You have the right to:
- Request access to Your personal data. This enables You to receive details of the personal data We hold about You and to check that We are processing it lawfully.
- Request correction of the personal data that We hold about You if it is incomplete or incorrect.
- Request erasure of Your personal data. This enables You to ask Us to delete or remove personal data where there is no good reason for Us continuing to process it. This does not apply where We are legally obliged to process Your personal information or where the processing is necessary for performing Our functions. You also have the right to ask Us to delete or remove Your personal data where You have exercised Your right to object to processing.
- Object to processing of Your personal data where You have grounds to object which relate to Your particular situation, in which case We will stop processing the personal data unless We can demonstrate compelling legitimate grounds for the processing, which override Your interests, rights and freedoms.
- Request the restriction of processing of Your personal data. This enables You to ask Us to suspend the processing of personal data about You, for example if You want Us to establish its accuracy or the reason for processing it.
- Request the transfer of Your personal data to You or another data controller if the processing is based on consent, carried out by automated means and this is technically feasible.
If You want to exercise any of the above rights, please email Us.
UK GDPR Representative
As a data controller that operates outside of the UK, We are required under Article 27 of the UK GDPR to appoint a UK representative. For clients based in the UK, this representative can be contacted if You wish to exercise any of the rights outlined above.
To get the details of our UK GDPR representative, please send an enquiry via our Contact Us page.
Collection of Tax File Number information
The following information is relevant to You if You possess an Australian Tax File Number (TFN). Under the Privacy Act 1988 (Cth) and the Privacy (Tax File Number) Rule 2015, We are required to inform You of the following matters in relation to TFN collection:
- We are authorised to request Your TFN under the Taxation Administration Act 1953 and other applicable Australian taxation laws.
- We collect Your TFN for the purposes of completing Our Services to You.
- You are not required by law to provide Your TFN. However, if You do not provide Your TFN, We will not be able to administer Your tax affairs on your behalf.
Withdrawal of consent
Where You have consented to Our processing of Your personal data, You have the right to withdraw that consent at any time. Please inform Us immediately if You wish to withdraw Your consent.
Please note:
- The withdrawal of consent does not affect the lawfulness of earlier processing
- If You withdraw Your consent, We may not be able to continue to provide services to You
- Even if You withdraw Your consent, it may remain lawful for Us to process Your data on another legal basis (e.g. because We have a legal obligation to continue to process Your data)
Complaints
If You have requested details of the information We hold about You and You are not happy with Our response, or You think We have not complied with the GDPR, DPA 2018 or Privacy Act 1988 (Cth) in some other way, You can complain to Us.
If You are not happy with Our response, You have the right to lodge a complaint to the relevant data protection authority.
If You are located in the United Kingdom, You may contact the Information Commissioner's Office (ICO).
If You are located in Australia, You may contact the Office of the Australian Information Commissioner (OAIC).