Effective date: 3 July 2026
Fraietta & Co (“Fraietta & Co”, “we”, “us” or “our”) is a public accounting practice based in Melbourne, Victoria, providing taxation, accounting, business advisory and related services to individual and business clients.
We are committed to protecting the privacy of personal information we collect and hold. This Privacy Policy explains how we collect, use, disclose, store and secure personal information, and how individuals may access, correct or complain about the handling of their information. This policy is prepared in accordance with the Privacy Act 1988 (Cth) and the Australian Privacy Principles (APPs), the Tax File Number Rule, the Tax Practitioners Board (TPB) Code of Professional Conduct, and the requirements of Chartered Accountants Australia and New Zealand (CA ANZ) under CR 3 (Confidentiality) and CR 9 (Conflicts of Interest).
In the course of providing accounting, taxation and advisory services, we may collect personal information including:
Name, contact details, date of birth and identification documents
Tax File Numbers (TFNs), Australian Business Numbers (ABNs) and related registration details
Financial information, including income, assets, liabilities, banking and superannuation details
Employment, business and trust structure information
Information provided to the Australian Taxation Office (ATO), Australian Securities and Investments Commission (ASIC) and other regulators on a client's behalf
Information collected through engagement, correspondence, meetings, telephone calls and our website or client portal
Where reasonably possible, information is collected directly from the individual concerned. We may also collect information from third parties such as the ATO, financial institutions, other professional advisers, or publicly available sources, where necessary and with appropriate authority.
As a registered tax agent practice, we collect and use TFNs for the purposes permitted under taxation law. TFN information is handled strictly in accordance with the Privacy (Tax File Number) Rule 2015, including the requirements that TFN information be used only for lawful purposes connected with taxation administration, stored securely, accessed only by authorised personnel, and destroyed or de-identified once it is no longer required, subject to statutory retention obligations.
We collect, hold, use and disclose personal information to:
Prepare and lodge tax returns, activity statements and other statutory documents
Provide accounting, bookkeeping, audit, superannuation and business advisory services
Communicate with clients, the ATO, ASIC and other relevant third parties on a client's behalf
Comply with our obligations under taxation law, the Corporations Act, anti-money laundering legislation, and professional and regulatory standards
Manage our client relationships, billing and practice administration
We do not use or disclose personal information for direct marketing without consent, and clients may opt out of any marketing communications at any time.
We may disclose personal information to:
The ATO, ASIC, state revenue offices and other government or regulatory bodies, as required or authorised by law
Other professional advisers engaged on a client's behalf (e.g. solicitors, financial planners, auditors), with client authority
Service providers who support our practice, such as cloud software, document management and IT providers, under confidentiality obligations
Professional indemnity insurers, the TPB or CA ANZ, where required for regulatory, complaint-handling or quality review purposes
We do not sell personal information, and we do not disclose personal information overseas other than where a service provider's infrastructure is hosted outside Australia under contractual confidentiality and security obligations consistent with the Australian Privacy Principles.
As a Chartered Accountant and registered tax agent, the practice principal is bound by the duty of confidentiality under CA ANZ Rule CR 3 of the Code of Ethics and the TPB Code of Professional Conduct. Client information is treated as confidential and is not used or disclosed for the personal advantage of the practice or any third party, and is not disclosed without client consent except where required or permitted by law, professional obligation, or applicable auditing and quality review standards.
In accordance with CA ANZ Rule CR 9, Fraietta & Co identifies and manages actual, potential and perceived conflicts of interest that may arise in the course of providing services to multiple clients. Where a conflict cannot be appropriately managed or safeguarded, we will decline to act, or will cease acting, and will inform affected clients as appropriate, while maintaining confidentiality obligations to all parties.
We take reasonable steps to ensure personal information we hold is accurate, complete and up to date, and to protect it from misuse, interference, loss, unauthorised access, modification or disclosure. Security measures include password-protected and encrypted systems, restricted access to client files, secure cloud-based practice management and document storage, and secure disposal of physical and electronic records once retention periods have expired.
Personal information, including TFN information and tax records, is retained for the periods required under taxation law, corporations law and TPB record-keeping obligations (generally a minimum of five years), after which it is securely destroyed or de-identified unless a longer period is required by law or a client engagement.
Clients may request access to, or correction of, personal information we hold about them by contacting us using the details below. We will respond within a reasonable period, generally within 30 days, and may charge a reasonable fee for access requests where permitted by law. We may decline access in limited circumstances permitted under the Privacy Act, and will provide written reasons if so.
If an individual believes their privacy has been breached, they may lodge a complaint with us in writing using the contact details below. We will investigate the complaint and respond within a reasonable timeframe. If a complaint is not resolved to the individual's satisfaction, it may be referred to the Office of the Australian Information Commissioner (OAIC), the Tax Practitioners Board, or CA ANZ, as applicable.
We may update this Privacy Policy from time to time to reflect changes in law, regulatory guidance or our practices. The current version will be made available to clients on request and, where applicable, on our website.
For privacy-related enquiries, access or correction requests, or complaints, please contact:
Fraietta & Co
Attention: John Fraietta
E: admin@fraiettaco.com.au