This engagement is limited to the Preparation and Filing of United States income tax returns or other services as specified.


Should you request that further services be provided to you in the future, a supplementary agreement will be prepared and sent to you for your review and consent pursuant to this agreement (below).

Any additional agreement will set out the additional services to be provided, the timeframe and fees. Upon return to US GLOBAL TAX LIMITED, the agreement will form part of a master agreement, constituting the original engagement letter, this agreement and any supplementary agreement(s).

Should the services You request be services requiring skills which We do not have We will refer you to people or firms which can assist you. You acknowledge that this is a referral only and that We are not responsible to You for any loss or damage suffered by You as a consequence of that referral


The fees and services that are the subject of this engagement letter/services agreement are detailed in Appendix 1, including GST if applicable.

From time to time we find that additional reporting is required as we receive information related to your circumstances in the process of return preparation.

If any additional work is required involving additional fees, we will advise You of the reasons why, and obtain Your written approval, before doing any additional work and/or charging any additional fees.

Our fee noted above is a set fee that covers all work of a standard nature involved in delivering the services described in this agreement. In setting this fee, We have taken into account the expected amount of work involved and the level of qualifications and experience required to ensure a high-quality output.


You will promptly provide Us with all the information and documents We need in order to complete Our services for You, and that all such documents and information will be valid, accurate, complete and truthful.

You will inform us of any relevant change in Your circumstances that could affect the outcome or delivery of the service(s) You have engaged Us to perform.

You are solely responsible for the content of your income tax returns. We require you to review the returns to the best of your knowledge and advise us of any discrepancies.

You will have the opportunity to review the returns prior to filing and to make reasonable inquiries of us as regards the composition of the returns.

You are responsible for the submission of the returns and payment of tax due. The information required to enable you to file the returns and pay the tax due will be supplied at the time of delivery of the returns to you.

You are responsible for any late filing penalties, late payment penalties and interest that we calculate and advise to you upon delivery of tax returns to you.

You acknowledge that the returns have been prepared by Us on the information provided by You and you fully and without limitation indemnify Us against any errors or omissions as a consequence of Your failure to provide accurate information to us or to advise us of a change of circumstance.


Should a discrepancy arise due to Our error or omission we will amend the return at no cost.

Should a discrepancy arise due to an error in the information provided to Us, or omission, additional fees may be payable to amend the return. You will be notified of the quantum of these additional fees prior to the commencement of additional work.


Your income tax returns will be delivered to you password-protected using the last four digits of your Social Security Number, electronically.

Your 1040NR will be delivered by courier post for your signature and forwarding the USA IRS.

Requests for paper copies of returns will incur fees to cover our time in printing and collating the returns, together with reimbursement for freight and shipping.


Payment Terms: are as specified

Methods of payment include direct credit, Visa, and Mastercard. Secure Credit Card Payment.

If preferred payment is by credit card a PayPal proforma invoice will be issued to facilitate payment.



In the event you request a refund of fees paid or upon termination of this agreement

We will undertake a fair and reasonable assessment regarding whether You will be eligible for a refund of any fees paid by You upon request or the termination of this agreement for any reason.

No refund is payable if You have breached Your obligations to Us, or to AU ATO or NZ IRD or US IRS.


The total aggregate liability of US GLOBAL TAX LIMITED to you for loss or damage (including indirect and consequential loss or damage) caused by, or resulting from, or in relation to the services, including whether arising from breach of contract, negligence, or any other tort, and whether or not US GLOBAL TAX LIMITED was advised of the possibility of such loss or damage, is limited to the fees paid by you to US GLOBAL TAX LIMITED in respect of the services.


Information that US GLOBAL TAX LIMITED obtains in the course of this engagement is subject to confidentiality requirements, in addition to the company’s obligations under the Privacy Act 1993. US GLOBAL TAX LIMITED will not disclose that information to other parties, without your express consent, except as required by law or professional obligations.


This agreement is governed by, and is to be construed in accordance with, New Zealand law. The parties submit to the non-exclusive jurisdiction of the Auckland courts.


The provisions of this agreement survive the expiration or earlier termination of this agreement.


You authorise Us to act for You in relation to the services identified in this agreement.


You have the right to seek Your own legal advice about this agreement.

If You would like to obtain Your own legal advice, please do so before You sign the agreement.


Any changes to the terms of this agreement will be recorded by Us, either as an amendment to this agreement which will be initialed by You and Us, or as a separate document which will be consented to by both Parties.


Execution of this agreement may be by;

Signing and returning this agreement to Us, or

Indicating Your consent by return email or other email referring to this agreement, or

Payment of fees will be considered acceptance of the terms of this agreement

In signing this agreement, You acknowledge that:

You have read the terms set out above, and agree to them

You have the right to take Your own legal advice in relation to this agreement before You sign it, and have either done so or have chosen not to do so.


Termination of this agreement must be made in writing.

If you have any queries, concerns or need further information please feel free to contact us, we are here to help.