PwC’s Nifty Forms services


About Nifty

PricewaterhouseCoopers (PwC) may assist you with the following services:

  • Assistance to complete Research and Development (R&D) application and schedule
  • Registration, preparation and lodgement of Export Market Development Grants (EMDG)

Please find below:

  • Nifty R&D disclosures
  • Nifty EMDG disclosures
  • Other important information
  • Terms and Conditions for Nifty services
  • Privacy Collection Statement

Nifty R&D Disclosures

About Nifty R&D

What R&D tax incentive documents will PwC assist you to complete?

  • an R&D Application for registration of R&D activities with AusIndustry (Application)
  • an R&D Schedule for inclusion with your tax returns (Schedule).

You may provide these documents to AusIndustry, the ATO, your tax agent or your professional adviser. If you wish to disclose them to any other person please contact PwC.

Who is eligible to use Nifty R&D?

To be eligible to use Nifty R&D, you must be an Australian registered company which:

  • has 20 or less employees
  • has annual revenue of $20 million or less
  • is able to make a minimum R&D claim of at least $20,000
  • is not controlled by a tax exempt entities or entities
  • works predominantly from one location
  • has spent under $500,000 on creating new or improved products, processes and services in the relevant financial year

To use Nifty R&D, you also need to be eligible based on PwC’s client acceptance rules. We will use the answers you have provided to our questions to assist in determining your eligibility. We will advise you by email if you are not eligible.

PwC at its discretion may refuse to process your Nifty R&D claim.

What assistance does PwC offer you to complete your R&D incentive documents?

Up to two rounds of tips and feedback (online, by email or by phone) on whether your responses and outputs set out in the Application and Schedule are consistent with AusIndustry and ATO guidance and ready for submission.

Although PwC may advise you that your documents are ready for submission, the receipt of a refund is not guaranteed. PwC makes no representation about whether or not you will receive any refund. PwC will not assess your eligibility for R&D incentive payments; further, any such assessment that is made by you or your tax advisers may be subject to review by AusIndustry or the ATO as the relevant tax authorities.

You are responsible for the accuracy and completeness of the information that you input intoin to Nifty R&D, and for deciding which costs to claim when you are using Nifty R&D.

If at the end of the process of preparation of the Application and Schedule, these documents are not in PwC’s view prepared consistently with AusIndustry and ATO guidance, the Nifty R&D application will be discontinued, and there will be no charge made by PwC. In that case you may, of course, discuss with PwC obtaining further assistance under a separate arrangement with PwC.

What is the cost?

The price for using Nifty R&D is calculated by reference to the amount of eligible R&D spend identified in the financial year:

R&D spend in the financial year Fee
$20,000 - $50,000 $1,499 (including GST)
$50,001 - $250,000 $3,499 (including GST)
$250,001 - $500,000 $6,499 (including GST)
$500,000+ Custom price on application

From time to time, at PwC’s discretion, a discount on the price stated above may be available. If you are entitled to the benefit of a discount then the discounted amount, rather than the amount stated above, will be the applicable price.

See the "Fees" section of the terms and conditions for more details.

What obligations apply to users of Nifty R&D?

Any individual who uses Nifty R&D on your behalf must:

  • ensure that when using Nifty R&D or PwC’s Services, including answering questions or completing and signing the Application, they are authorised to do so on your behalf as your officer, tax agent, professional adviser or representative. By clicking to “Accept” the terms and conditions below, or by continuing to use Nifty R&D, the User confirms that they are authorised to act on your behalf
  • ensure that they respond accurately to all questions in Nifty R&D. The accuracy of the Application and Schedule prepared through Nifty R&D will depend on the accuracy and completeness of the responses that Users provide when using Nifty R&D. You are responsible for the completeness and accuracy of information supplied to us, whether through Nifty R&D or otherwise
  • familiarise themselves with, and comply with, the terms and conditions applicable to use of Nifty R&D
  • ensure that they protect your login credentials and contact PwC immediately if they believe that those details have been compromised
  • provide accurate financial reports in relation to projects or activities identified for inclusion in the Application
  • confirm that the activities included in the Application were undertaken by or for you, and not to a significant extent for another entity
  • respond to any queries raised by PwC’s team in a timely manner
  • review the Schedule for accuracy and completeness and arrange for lodgement of the Application with your tax agent within 10 months of year end.

Nifty EMDG Disclosures

About Nifty EMDG

What EMDG documents will PwC assist you to complete?

  • an EMDG Application for registration of EMDG activities with Austrade (Application)

You may provide these documents to Austrade, the ATO or your tax agent or professional adviser. If you wish to disclose them to any other person please contact PwC.

Who is eligible to use Nifty EMDG

  • Your total assessable income from the grant year was less than $50 million
  • You incurred at least $15,000 of eligible export expenses under the scheme (first-time applicants can combine two years expenses)
  • You are the owner (rather than agent) of the export business
  • Your business promoted the export of goods or services, inbound tourism, the export of intellectual property and know-how or conferences and events held in Australia

What assistance does PwC offer you to complete your EMDG documents?

Up to two rounds of tips and feedback (online, by email or by phone) on whether your responses and outputs set out in the Application are consistent with Austrade and ATO recommendations.

Although PwC may advise you that your documents are ready for submission, the receipt of a refund is not guaranteed. PwC makes no representation about whether or not you will receive any refund. PwC will not assess your eligibility for EMDG payments; further, any such assessment that is made by you or tax your advisers may be subject to review by Austrade as the relevant tax authorities.

You are responsible for the accuracy and completeness of the information that you input into Nifty EMDG, and for deciding which costs to claim when you are using Nifty EMDG.

If at the end of the process of preparation of the Application, these documents are not in PwC’s view prepared consistently with Austrade and ATO guidance, the Nifty EMDG application will be discontinued, and there will be no charge made by PwC. In that case you may, of course, discuss with PwC obtaining further assistance under a separate arrangement with PwC.

What is the cost?

The price for using Nifty EMDG (including tips/feedback provided by PwC) is calculated by reference to the amount of eligible overseas marketing spend identified in the financial year as follows:

Eligible overseas marketing spend Fee
$15,000 - $50,000 $1,999 (including GST)
$50,001 - $100,000 $2,999 (including GST)
$100,001+ $8,999 (including GST)

From time to time, at PwC’s discretion, a discount on the price stated above may be available. If you are entitled to the benefit of a discount then the discounted amount, rather than the amount stated above, will be the applicable price.

What obligations apply to users of Nifty EMDG?

Any individual (User) who uses Nifty EMDG on your behalf must:

  • ensure that when using Nifty EMDG or PwC’s Services, including answering questions or completing and signing the Application, they are authorised to do so on your behalf as your officer, tax agent, professional adviser or representative. By clicking to “Accept” the terms and conditions below, or by continuing to use Nifty EMDG, the User confirms that they are authorised to act on your behalf
  • ensure that they respond accurately to all questions in Nifty EMDG. The accuracy of the Application prepared through Nifty EMDG will depend on the accuracy and completeness of the responses that Users provide when using Nifty EMDG. You are responsible for the completeness and accuracy of information supplied to us, whether through Nifty EMDG or otherwise. We may rely on this information to provide Services to you and will not verify it in any way
  • familiarise themselves with, and comply with, the terms and conditions applicable to use of Nifty EMDG as set out in clause 6 of the terms & conditions
  • ensure that they protect your login credentials and contact PwC immediately if they believe that those details have been compromised
  • provide accurate financial reports in relation to projects or activities identified for inclusion in the Application
  • confirm that the activities included in the Application were undertaken by or for you, and not to a significant extent for another entity
  • respond to any queries raised by PwC’s team in a timely manner
  • review the Schedule for accuracy and completeness and arrange for lodgement with your tax agent within 10 months of year end

Other important information

Basis of providing our Services

Our Services relating to tax or revenue laws are based on our understanding of current law and the current policy and practice of the Australian Tax Office (ATO) or other relevant tax authority as at the time we provide the relevant deliverable. Tax and revenue laws, policies and systems are in a continuing state of reform which inevitably creates a degree of uncertainty. We will endeavour to bring areas of reform and uncertainty relevant to our Services to your attention but it is not possible for us to guarantee that we will identify or communicate all potential reforms or uncertainties of possible relevance to you.

Powers of tax authorities

It is important to keep in mind that our advice and positions taken in tax returns or other documents (including the Schedule and the Application for Nifty R&D) lodged with tax and revenue authorities are not beyond challenge by the relevant authority and that tax and revenue authorities may have wide-ranging powers of investigation and discovery.

Record keeping

All tax and revenue laws in Australia require taxpayers to keep full and accurate records relating to their tax affairs. Penalties may be imposed if a taxpayer fails to comply with these requirements. Maintaining comprehensive records can also be beneficial in supporting a taxpayer’s position in a tax dispute as the onus of proof is with the taxpayer.

Records must generally be kept for five years after those records were prepared, obtained or of the transaction to which they relate occurred, whichever is the later. Some records may need to be kept for longer than five years such as records relating to CGT events.

Self assessment

Tax authorities in Australia generally accept the information provided in a statement or return, and lodgment itself will in many cases create a deemed assessment of the amount disclosed in the return or statement. However, the tax authorities are empowered to:

  • ask for the information used to complete a statement or return.
  • amend an assessment where they believe there has been an underpayment, and impose penalties and interest in respect of the underpayment.
  • make any such amendment within a prescribed time limit (generally four years), except in the case of fraud or evasion where there is no time limit.

A taxpayer may request an amendment to an assessment or lodge an objection disputing an assessment (or amended assessment), but this must be done within certain time limits. The time limits depend on individual circumstances and may be up to four years from the date of the original assessment.

If there is an adverse decision on an objection, it may be appealed through the Administrative Appeals Tribunal.

Private Ruling

A “Private Ruling” is a written opinion from a tax authority about the application of relevant tax to a specific situation. You may apply for a ruling to obtain some certainty about how a tax or revenue law applies to you. A Private Ruling is generally binding on the authority. Tax authorities may decline to issue a Private Ruling in some circumstances.

For taxes administered by the ATO (such as income tax, FBT and GST), if you disagree with a Private Ruling you may object to it. If you disagree with the objection decision you can appeal through the Administrative Appeals Tribunal or the court system. There are prescribed time limits for lodging objections and appeals, and these must be strictly complied with. For state taxes (such as stamp duty and payroll tax) the rights around objections and appeals are not as broad.

PwC seminars and publications

We will, from time to time, distribute tax related material to you in connection with current tax issues which we believe may be of interest to you and invite you to attend our seminars. Information and comments we provide in these materials and seminars will be of a general nature only, may not be appropriate to your circumstances and should not be used as a substitute for specific advice. We accept no responsibility or liability for the consequences of your use of information or materials provided in our publications or seminars.


TERMS AND CONDITIONS

These are the terms and conditions that will apply to your use of Nifty and PwC’s other services (the “Services”). The Services do not include the provision of legal services.

PwC will check your eligibility based on the information you have provided using Nifty.

A contract in relation to PwC’s provision of the Services is not formed unless and until PwC confirms your eligibility; however, clauses 4, 5, 6 and 16 of the terms and conditions, relating to confidentiality, liability, use of electronic tools and data hosting, will have effect from when you click “Accept” on the terms and conditions.

If you are not eligible, PwC will advise you of this. You will not be able to use Nifty and no contract with PwC relating to the Services will be formed.

We may choose not to provide the Services, at our discretion, acting reasonably.

These terms and conditions replace any earlier agreements, representations or discussions. If anything in these terms and conditions is inconsistent with any other information that we provide to you, including through Nifty, these terms and conditions take precedence.

1 Our Services

1.1 Scope – We will perform the Services provided to you with reasonable skill and care.

1.2 Changes – We may modify these terms and conditions to make changes from the current version of the terms and conditions. We may make these changes at any time by incorporating a revised version into Nifty or by otherwise notifying you. The modified terms and conditions will become effective upon incorporation into Nifty or, if we notify you by email, as stated in the email message. By continuing to use the Services after the effective date of any modifications, you agree to be bound by the modified terms and conditions. It is your responsibility to check the terms and conditions for modifications. Any other changes to the Services or these terms and conditions must be agreed between us in writing.

1.3 Services for your benefit – Our Services are provided solely for your use for the purpose of preparation of an R&D Application and Schedule, Export Market Development Grant Application, Employee Share Scheme; option plan (plan rules), term sheet, invitation letter, options certificate, vesting notice and exercise notice (“Deliverables”). Except as required by law, or with our prior written consent, you may not:

a) show or provide a Deliverable to any third party or include or refer to a Deliverable or our name or logo in a public document; or

b) make any public statement about us or the Services.

1.4 No liability to third parties - We accept no liability or responsibility to any third party in connection with our Services. You agree to reimburse us for any liability (including reasonable legal costs) we incur in connection with any claim by a third party arising from your breach of this agreement.

2 Your responsibilities

2.1 Generally – You agree to ensure we are permitted to use any third party information or intellectual property rights you require us to use to perform the Services.

2.2 Information – You are responsible for the completeness and accuracy of information supplied to us. We will rely on this information to perform the Services and will not verify it in any way, except where we have agreed to do so as part of the Services.

2.3 Interdependence – Our performance depends on you also performing your obligations under this agreement. You agree we are not liable for any default to the extent it arises because you do not fulfil your obligations under this agreement.

3 Fees

3.1 Fees - You agree to pay our fees on the relevant basis set out below, subject to any applicable discount.

3.2 Amount of fees

a) Nifty R&D - The price for using Nifty R&D is calculated on the R&D spend in the financial year:

R&D spend in the financial year Fee
$20,000 - $50,000 $1,499 (including GST)
$50,001 - $250,000 $3,499 (including GST)
$250,001 - $500,000 $6,499 (including GST)

This amount is payable whether or not the Application and Schedule are lodged and a benefit is received by the Company.

b) Nifty EMDG - The price for using Nifty EMDG is calculated by reference to the amount of eligible overseas marketing spend identified in the financial year:

Eligible overseas marketing spend Fee
$15,000 - $50,000 $1,9991,499 (including GST)
$50,001 - $100,000 $2,999$2,249 (including GST)
$100,001+ $8,999 (including GST)

3.3 Discount - From time to time, at PwC’s discretion, a discount on the fee stated above may apply.

3.4 Invoice - PwC will issue an invoice upon completion of the Nifty R&D process, if PwC has determined that responses and outputs using Nifty R&D are consistent with AusIndustry and ATO guidance and ready for submission; if PwC determines that this is not the case, or if for any reason the process does not reach this stage, no invoice will be issued.

3.5 You consent to the fees being charged to your credit card through the use of the Stripe Australia Pty Limited and National Australia Bank Limited payment facility (“Stripe”) which will process the credit card transaction. You consent to PwC providing your personal information and details of the Services to Stripe as required by the terms of the agreement between PwC and Stripe.

4 Confidentiality and privacy

4.1 Confidential information – We each agree not to disclose each other’s confidential information, except for disclosures required by law or confidential disclosures under our respective policies.

4.2 Privacy – Our approach to privacy is set out in our Privacy Policy, available at www.pwc.com.au/privacy. You agree to comply with the Privacy Act 1988 when providing us with information. We agree to co-operate with each other in addressing our respective privacy obligations in connection with the Services.

5 Liability

5.1 Accountants scheme – Our partners are members or affiliate members of the Chartered Accountants in Australia and New Zealand (CAANZ) schemes. Where CAANZ schemes have been approved under professional standards legislation in force in Australian states or territories, our liability in connection with the Services is limited in accordance with those CAANZ schemes. Legislation providing for apportionment of liability also applies. Please let us know if you would like a copy of a relevant scheme.

5.2 Liability cap where no scheme – Where our liability is not limited by a scheme, you agree our liability for all claims connected directly or indirectly with the Services (including claims of negligence) is limited to an amount equal to 10 times the fees payable for the Services, up to an overall maximum of $20 million.

5.3 Consequential loss – To the extent permitted by law, we exclude all liability for:

a) loss or corruption of data

b) loss of profit, goodwill, business opportunity or anticipated savings or benefits

c) indirect or consequential loss or damage.

5.4 No claims against employees – You agree not to bring any claim against any of our employees personally in connection with the Services. This includes claims in negligence but excludes claims of fraud or dishonesty. This clause is for the benefit of our employees. You agree that each of them may rely on it as if they were a party to this agreement. Each of our employees involved in providing the Services relies on the protections in this clause and we accept the benefit of it on their behalf.

6 Electronic communications and other matters

6.1 Electronic communications – We each agree to take reasonable precautions to protect our own information technology systems, including implementing reasonable procedures to guard against viruses and unauthorised interception, access, use, corruption, loss or delay of electronic communications.

6.2 Electronic methods, processes or assets – We or other PwC firms (including PwC Advisory Australia Pty Ltd) may develop or use electronic methods, processes or assets (e.g. spreadsheets, databases, software) that we use in providing the Services. In relation to any of them that we permit you to use in connection with the Services, including your use of Nifty, you agree that:

a) they remain our or other PwC firms’ property, and no intellectual property in them is transferred to you under the terms of this agreement or otherwise.

b) we or other PwC firms developed them solely for our or their use, and to the extent permitted by us, for the use of our clients solely for the purposes described in them. You may not make any use of them other than for those purposes and on the terms and conditions set out in this agreement.

c) you use them at your own risk. We and other PwC firms give no express or implied warranties (and to the fullest extent permitted by law exclude all statutory warranties) in relation to any of them, including as to its performance or fitness for a particular purpose. We will not be liable in any way for any loss or damage arising from or in connection with them or their use or performance.

d) you may not provide them or access to them to any third party without our consent or as set out in them. You must not copy, reproduce, translate, modify or alter them or do any act which infringes the copyright relating to them except as expressly authorised in writing by PwC from time to time.

e) you may not send, store or distribute any viruses, worms, Trojan Horses or other disabling code harmful to a network or system.

f) you must ensure that you and anyone who you permit to use them on your behalf uses reasonable efforts to prevent any unauthorised use of them, and will immediately notify us in writing of any unauthorised use that comes to your attention.

7 Subcontractors (including other PwC firms)

7.1 Subcontractors – We may use subcontractors, including other PwC firms (in Australia or overseas) to perform or assist us to perform the Services. Despite this, we remain solely responsible for the Services.

7.2 No claims against other PwC firms - No other PwC firm has any liability to you in connection with the Services or this agreement and you agree not to bring and to ensure none of your affiliates brings any claim (including in negligence) against any other PwC firm or its partners or employees in connection with the Services or this agreement. Any partner or employee of another PwC firm who deals with you in connection with the Services does so solely on our behalf.

7.3 Benefit of clause 7.2 - Clause 7.2 is for the benefit of other PwC firms and their partners and employees (each a beneficiary). You agree each beneficiary may rely on clause 7.2 as if they were a party to this agreement. Each beneficiary that provides or assists in providing the Services relies on the protections in clause 7.2 and we accept the benefit of clause 7.2 on their behalf.

7.4 Transfer of information - We use contractors or suppliers located in Australia and overseas to provide us with Services we use in performing Services and in our internal functions. Other PwC firms may be involved in our client relationship management and other admin systems and in quality reviews. You consent to information provided to us by you or on your behalf (including personal information and your confidential information) being transferred to those contractors and suppliers and to other PwC firms and our subcontractors, so long as they are bound by confidentiality obligations.

8 Filing and destruction of documents

If you leave documents or material with us, we may destroy them after seven years (except to the extent we are required to retain them by law).

9 Performing Services for others

Provided we do not disclose your confidential information, you agree that we may perform services for your competitors or other parties whose interests may conflict with yours.

10 Termination

10.1 By notice – Either of us may terminate this agreement by giving the other at least 14 days’ notice in writing (unless it would be unlawful to do so). This agreement terminates on expiry of that notice.

10.2 Changes affecting independence – Changes to the law or other circumstances beyond our reasonable control may mean that providing the Services to you results in us ceasing to be independent of an audit client. If that happens, we may terminate this agreement immediately by giving you notice in writing.

10.3 Fees payable on termination – You agree to pay us for all Services we perform before termination on the basis set out in the Fees section.

10.4 Clauses applying after termination – The following clauses continue to apply after termination of this agreement: 1.3, 1.4, 2.3, 3, 4, 5, 6.2, 7, 8, 9, 10.3, 10.4, 11, 12, 13, 14, 15, 16 and 17.

11 Relationship

We are your independent contractor. You agree that we are not in a partnership, joint venture, fiduciary, employment, agency or other relationship with you. Neither of us has power to bind the other.

12 Corporations Act and SEC prohibitions

Nothing in this agreement applies to the extent that it is prohibited by the Corporations Act 2001 (Cth) or the rules of the US Securities and Exchange Commission.

13 Force majeure

Neither of us is liable to the other for delay or failure to fulfil obligations (other than an obligation to pay) to the extent that the delay or failure arises due to an unforeseen event beyond their reasonable control which is not otherwise dealt with in this agreement. Each of us agrees to use reasonable endeavours to remove or overcome the effects of the relevant event without delay.

14 Assignment

Neither of us may assign or deal with our rights under this agreement without the other’s prior written consent.

15 Applicable law

The law applying to this agreement is the law of New South Wales. Both of us submit to the exclusive jurisdiction of the courts of that state and waive any right either of us may have to claim that those courts do not have jurisdiction or are an inconvenient forum.

16 Data Hosting

We use Amazon Web Servers, a third party provider of cloud-based data hosting, to host Nifty. We will store the information in the cloud environment in an encrypted format. You acknowledge that any information inputted into Nifty (including any personal information or confidential information) will therefore be transferred to the hosting provider (who may in turn provide the information to other parties) (together, the “Data Host”), who may be located outside of Australia. The Data Host may not be subject to privacy obligations that are similar to the Australian Privacy Principles, and may be subject to a foreign law that could compel the disclosure of information (including personal information) to a third party, such as an overseas authority. You agree that in no event shall PwC or its beneficiaries be liable for any loss of any kind (including loss of your data) arising from an act or omission (including a negligent or dishonest act or omission) of a Data Host, which may include the following:

a) Nifty being subject to scheduled or unscheduled downtime;

b) the failure (or absence) of measures to secure the information against accidental or unlawful loss, access or disclosure;

c) suspension of access to Nifty; or

d) erasure or modification of the uploaded information.

As an “End User” of the Data Host product, you agree not to do anything or omit to do anything that would give rise to liability of PwC (if it were our act or omission) under the AWS Customer Agreement available from http://aws.amazon.com/legal/ as modified from time to time (“Customer Agreement”), including without limitation by breaching the Acceptable Use Policy or other Policies (each as defined in that agreement).

17 Use of Compliance Vault

17.1 Compliance Vault – In relation to a Nifty R&D Application, you may upload and store documents in the Compliance Vault, located at https://www.thevault.io (“Vault Storage Feature”). This clause applies to your use of the Vault Storage Feature and takes precedence over the balance of the terms in this agreement, to the extent of any inconsistency.

17.2 Conditions – You may:

a) only upload and store documents (Materials) which relate to your Nifty R&D Application, are not offensive or defamatory, do not contravene any third party’s intellectual property rights and do not contravene any applicable law in force in Australia (including the Privacy Act 1988);

b) ensure that you have all the rights and permissions needed to upload the Materials; and

c) warrant that you are separately maintaining your own business and taxation records, as required by law.

17.3 Our Use - In relation to the Vault Storage Feature, we may at any time in our absolute discretion:

a) view the Materials; and

b) modify, prevent access to, or delete content that we believe may be unlawful or contrary to this agreement.

17.4 Liability - We agree to provide access to the Vault Storage Feature free of charge. Despite clause 5, to the extent permitted by law, we are not liable for any claims connected directly or indirectly with the provision of the Vault Storage Feature to you.

17.5 Termination – Despite clauses 8 and 10, we may terminate your use of the Vault Storage Feature for any reason on 30 days’ prior written notice to you. After termination of your use of the Vault Storage Feature, you acknowledge that the Materials may be permanently deleted by us.

18 Definitions

In this agreement the following words have the meanings given to them below:

18.1 affiliate – an entity which, directly or indirectly, controls or is controlled by or under common control with you

18.2 Nifty – one or more of the Nifty R&D, Nifty ESS, or Nifty EMDG services

18.3 PwC firm – an entity or partnership which carries on business under a name which includes all or part of the name ‘PricewaterhouseCoopers’, or is otherwise within or a correspondent firm of the global network of PricewaterhouseCoopers firms, each of which is a separate and independent legal entity

18.4 Services – as set out in the first paragraph of these terms and conditions

18.5 this agreement – these terms and conditions

18.6 we, us, or PwC – the Australian firm of PricewaterhouseCoopers, a partnership formed in Australia

18.7 you or Company – the company name inputted into Nifty and on whose behalf these terms and conditions are accepted


User Confirmation

I have read these terms and conditions and accept them on behalf of the Company.

I acknowledge and agree that the terms and conditions (other than clauses 4, 5, 6 and 16) will not have effect unless and until PwC confirms the Company’s eligibility to use Nifty.


PRIVACY COLLECTION STATEMENT – USERS

In this statement a reference to “you” is a reference to a user of Nifty who is an individual.

By using Nifty, you agree to us using your personal information including sensitive information (as defined in the Privacy Act 1988), in accordance with our privacy policy, which is available at www.pwc.com.au/privacy, and this statement which you acknowledge you have read and understood.

Where you provide us with personal information about others, you agree to inform the individual that the information is being collected and why, how it will be used and the matters outlined in this statement.

Who do we collect the personal information from?

As a user of Nifty your personal information (being information or an opinion about you) will be collected, held and used by us. You agree to provide accurate, complete and up to date information to us, and to keep that information up to date as it changes.

For what purposes do we collect personal information?

We may collect personal information about you for the purpose of performing our Services to the Company, and the purposes set out in our privacy policy. If you do not provide this information to us, we may not be able to do such things or may be restricted in the way we can do them.

Who may we disclose personal information to?

We may disclose your personal information to our practice and our service companies, regulators and other government bodies or as required by law, other firms within the PwC network, service providers, contractors and other organisations and persons set out in our privacy policy.

Disclosure overseas

In addition to disclosures permitted under our privacy policy, you consent to us disclosing your personal information to other firms within the PwC network, to service providers that provide services to us, and to any data host in relation to Nifty. Any of these recipients of your personal information may be located outside Australia and may not be required to comply with the Australian Privacy Principles governing overseas disclosure. In that case, they will not be accountable under the Privacy Act 1988 and you will not be able to seek redress under the Privacy Act 1988. Those recipients may not be subject to any privacy obligations similar to the Australian Privacy Principles or any privacy obligations. Where a recipient is located overseas, you may not be able to seek redress in the overseas jurisdiction or may experience significant difficulties in doing so. The overseas recipient may be subject to foreign laws that require it to disclose your personal information to a third party such as a government authority or regulator.

Our privacy policy explains how to contact our privacy officer, and our approach to requests, enquiries or complaints regarding personal information that we hold about you and our approach to requests, enquiries or complaints regarding personal information that we hold about you.