WEBSITE PRIVACY POLICY

This Privacy Policy applies to all personal information collected by SMART TAX & ACCOUNTING via the website located at www.smartonlinetax.com.au.

1.     What is "personal information"?

(a)           The Privacy Act 1988 (Cth) currently defines "personal information" as meaning information or an opinion about an identified individual or an individual who is reasonably
identifiable:

(i)    whether the information or opinion is true or not; and

(ii)        whether the information or opinion is recorded in a material form or not.

(b)         If the information does not disclose your identity or enable your identity to be ascertained, it will in most cases not be classified as "personal information" and will not be subject to this privacy policy.

2.  What information do we collect?

The kind of personal information that we collect from you will depend on how you use the
website. The personal information which we collect and hold about you may
include: Name, email, phone number and address.

3.  How we collect your personal information

(a)           We may collect personal
information from you whenever you input such information into the website.

(b)           We also collect cookies from
your computer which enable us to tell when you use the website and also to help
customise your website experience. As a general rule, however, it is not
possible to identify you personally from our use of cookies.

4.        Purpose of collection

(a)           The purpose for which we
collect personal information is to provide you with the best service experience
possible on the website.

(b)  We customarily disclose
personal information only to our service providers who assist us in operating
the website. Your personal information may also be exposed from time to time to
maintenance and support personnel acting in the normal course of their duties.

(c)  By using our website, you consent to the receipt of direct marketing
material. We will only use your personal information for this purpose if we
have collected such information direct from you, and if it is material of a type which you would reasonably expect to receive from us. We do not use sensitive personal information in
direct marketing activity. Our direct marketing material will include a simple
means by which you can request not to receive further communications of this
nature.

5.        Access and correction

Australian Privacy Principle 12 permits you to obtain access to the personal information
we hold about you in certain circumstances, and Australian Privacy Principle 13
allows you to correct inaccurate personal information subject to certain
exceptions. If you would like to obtain such access, please contact us as set
out below.

6.      Complaint procedure

If you have a complaint concerning the manner in which we maintain the privacy of your personal information, please contact us as set out below. All complaints will be considered by Khagendra Sapkota and we may seek further information from you to clarify your concerns. If we agree
that your complaint is well founded, we will, in consultation with you, take
appropriate steps to rectify the problem. If you remain dissatisfied with the
outcome, you may refer the matter to the Office of the Australian Information
Commissioner.

7.  Overseas transfer

Your personal information will not be disclosed to recipients outside Australia
unless you expressly request us to do so. If you request us to transfer your
personal information to an overseas recipient, the overseas recipient will not
be required to comply with the Australian Privacy Principles and we will not be
liable for any mishandling of your information in such circumstances.

8.    How to contact us about privacy

If you have any queries, or if you seek access to your personal information, or if you
have a complaint about our privacy practices, you can contact us through:
info@smartonlinetax.com.au.