Penhale & Roe
Terms of Use
Last updated: 1 September 2026
These terms apply to your use of this website. By using the site you accept them. If you do not accept them, please do not use the site.
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Who we are
This site is operated by Penhale & Roe, ABN 00 000 000 000, Registered Tax Agent [XXXXXXXXX]. You can reach us using the details in the footer.
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Information on this site
The information on this site is general in nature. It does not take account of your objectives, financial situation or needs, and it is not tax, accounting or financial advice for your circumstances. Taxation law changes frequently, and a page that was correct when written may no longer be current. Do not act on anything here without advice that considers your own position.
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No engagement
Using this site, sending the enquiry form or speaking with us about a possible engagement does not create a client relationship and does not make us your tax agent. We act for you only once we have issued an engagement letter and you have accepted it in writing. Until then, nothing we say is advice you can rely on.
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Intellectual property
The design, text and layout of this site belong to us or our licensors. You may view and print pages for your own use. You may not copy, republish or use them commercially without our written permission.
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Links to other sites
Where we link to another website, including the Tax Practitioners Board, we do so for convenience. We do not control those sites and we are not responsible for their content or their privacy practices.
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Availability
We try to keep the site available, but we do not guarantee uninterrupted access, and we may change or withdraw any part of it without notice.
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Liability
Nothing in these terms excludes, restricts or modifies any consumer guarantee, right or remedy you have under the Australian Consumer Law that cannot lawfully be excluded, restricted or modified.
Subject to that, we are not liable for any loss arising from your reliance on information on this site. Where we are permitted to limit our liability for services, our liability is limited to resupplying those services or paying the cost of having them resupplied.
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Governing law
These terms are governed by the laws of New South Wales, and you submit to the courts of that state.
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Changes
We may update these terms. The current version is always the one on this page, with the date shown at the top.
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Our obligations as a registered tax agent
These terms cover this website only. Our conduct as a registered tax agent is governed by the Tax Agent Services Act 2009 and the Code of Professional Conduct, and nothing on this page limits those obligations.
This is a demonstration website. The firm, the registration number and the contact details are placeholders.