David Maida CA, FTI, NTAAF, Director of Renaissance Financial, provides comprehensive tax services to businesses across all industries and of all sizes, ensuring compliance with Australian Tax Law and Australian Taxation Office (ATO) guidelines while optimising their tax position. With expertise in Australian tax law, accounting, and business advisory, he helps businesses navigate the complexities of the Australian taxation system with confidence.

Business Taxation Services Offered:

1. Business Tax Compliance & Lodgments

• Income Tax Returns – Preparation and lodgment of income tax returns for sole traders, companies, trusts, and partnerships.
• Goods and Services Tax (GST) & Business Activity Statements (BAS) – Ensuring businesses meet GST obligations and lodge BAS on time.
• Fringe Benefits Tax (FBT) Returns – Preparation of FBT Returns and managing FBT compliance for businesses providing employee benefits.
• Excise Tax Returns – Assisting businesses in the alcohol industry with excise return preparation and excise tax compliance.
• Superannuation & SMSF Tax Compliance – Preparation of income tax returns and managing tax compliance for self-managed super funds.

2. Strategic Tax Planning & Advisory

• Tax Minimization Strategies – Implementing strategies to minimise tax liabilities and exposure.
• Capital Gains Tax (CGT) Planning – Managing CGT obligations for property, shares, and other business asset sales.
• Small Business CGT Concessions – Advising on eligibility for small business CGT concessions for sale of business assets.
• ATO Audit Management & Dispute Resolution – Assisting businesses in responding to ATO audits and disputes.

3. Business Structuring & Other Services

• Company, Trust & Partnership Structuring – Advising on the best business structure for tax minimisation and asset protection.
• Corporate Governance  – Ensuring businesses meet corporate governance obligations imposed by ASIC.

David Maida and the Renaissance Financial team provide proactive tax solutions to support compliance, and long-term success. Whether you are a startup, small business, or a large, complex corporate group, they deliver tax services tailored to your business needs.

Terms and conditions of engagement

Who may instruct us

You confirm that you, and any other person you nominate in writing from time to time (provided we have acknowledged such nomination), are authorised to give us instructions and information on behalf of all persons we are acting for and to receive our advice and documents on their behalf. If we are acting for a business, and we receive conflicting advice, information or instructions from different persons, we may refer the matter to the board of directors, partners or proprietors (as applicable) and act only as requested by them.

Know your customer

We may be required to verify your identity for the purposes of the anti-money laundering laws. We may request from you such information as we require for these purposes and make searches of appropriate databases.

Professional Services Relating to Taxation Services

Under the Accounting Professional and Ethical Standards Board APES 220 –Taxation Services a member in public practice shall provide a client with a statement in writing that:

• The responsibility for the accuracy and completeness of the particulars and information provided by the client rests with the client;
• Any advice given to the client is only an opinion based on the member’s knowledge of the client’s particular circumstances; and
• A taxpayer has obligations under self-assessment to keep full and proper records in order to facilitate the preparation of accurate returns.

Your responsibilities

You must provide us with all information necessary for dealing with your affairs including information which we reasonably request, in sufficient time to enable our services to be completed before any applicable deadline. We will rely on such information being true, correct and complete and will not audit the information.

You authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs. You must keep us informed on a timely basis of changes in your circumstances that may affect our services.

Qualifications on our services

You must not act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid. Our services are limited exclusively to those you have engaged us to perform. Unless otherwise specified in the engagement letter, our services cannot be relied upon to disclose irregularities and errors, including fraud and other illegal acts, in your affairs. Neither an audit nor a review will be conducted and, accordingly, no assurance will be expressed.

Reliance on advice

We will endeavour to record all advice on important matters in writing. Advice given verbally is not intended to be relied upon unless confirmed in writing. If we provide verbal advice (for example during a meeting or telephone conversation) that you wish to rely on, you must ask us to confirm the advice in writing.

Investment and financial advisory advice

We will not provide you with investment or financial advice regulated under the Corporations Act 2001 (Cth) unless we have expressly agreed to do so in writing, specifying an applicable Australian Financial Services Licence number.

Professional obligations

We will comply with the professional and ethical standards of the Accounting Professional and Ethical Standards Board, available at apesb.org.au. This includes APES 110 Code of Ethics for Professional Accountants (including Independence Standards), which among other things contains provisions that apply if we become aware of any actual or potential ‘non-compliance with governing laws or regulations’ (NOCLAR). Where any such non-compliance poses substantial harm (such as serious adverse consequences to investors, creditors, employees, auditor, group auditor or the public), we may be required to disclose the matter to an appropriate authority.

Conflicts of interest

We will inform you if we become aware of any conflict of interest in our relationship with you (including between the various persons this engagement letter covers) or in our relationship with you and another client. Where conflicts are identified which cannot be managed in a way that protects your interests then we will be unable to provide further services to some or all of the persons to whom this engagement applies. If this arises, we will inform you promptly.

We may act for other clients whose interests are not the same as or are adverse to yours, subject to the obligations of conflicts of interest and confidentiality referred to above.

Fees and payment

All fees payable for our services will be set out in a letter of engagement or in any other form in writing. Fees are due14 days after the invoice is issued.

Confidentiality

We will take all reasonable steps to keep your information confidential, except where:

• we need to disclose your information to our service providers (including auditors of client monies if applicable) or regulatory bodies in performing the services, our professional advisers or insurers or as part of an external peer review from time to time. Our files may also be subject to review as part of the quality review program of Chartered Accountants Australia and New Zealand. By accepting this engagement you acknowledge that, if requested, our files relating to this engagement will be made available under this program. We will take reasonable steps to ensure any such recipient (other than a regulatory body) keeps such information confidential on the same basis;
• we are required by law, regulation, a court of competent authority, or those professional obligations referred to in section 8 above, to disclose the information;
• we provide limited information (but only to the extent reasonably necessary) to potential purchasers (or their professional advisors) of our practice but we will take reasonable steps to ensure that any such recipient keeps the disclosed information confidential;
• we use the information for training purposes, in the development of products or technology, in research or as source material for industry or other benchmarking data or studies; or
• you give us permission to disclose the information. We may retain your information during and after our engagement to comply with our legal requirements or as part of our regular IT back-up and archiving practices. We will continue to hold such information confidentially.

Privacy

You must make all necessary notifications and obtain any necessary consents for us to process personal information you provide to us. We collect and use that personal information for the purposes of providing the services described in the engagement letter to you and we will comply with the Privacy Act 1988 (Cth) when processing that personal information. Our privacy policy provides further details of our privacy practices.

Ownership of materials

We own the copyright and all other intellectual property rights in everything we create in connection with this engagement. Unless we agree otherwise, anything we create in connection with this agreement may be used by you only for the purpose for which you have engaged us.

All working papers prepared by us (in any form whatsoever, including physical and electronic) remain our property. We will retain these papers in accordance with our normal record keeping practices in accordance with our professional and legal obligations. You agree we can use your logos and trade marks for the sole purpose of providing advice to you in connection with the engagement, unless you tell us otherwise.

Limitation of liability

You agree not to bring any claim against any of our principals or directors in their personal capacity. To the maximum extent permitted by law, we are not liable to you for:

• indirect, special or consequential losses or damages of any kind; or
• liability arising due to the acts or omissions of any other person or circumstances outside our reasonable control, or your breach of these terms.

 Limitation of third party rights

Our advice and information is for your sole use, and we accept no responsibility to any third party, unless we have expressly agreed in the engagement letter that a specified third party may rely on our work.

Termination

Each of us may terminate this agreement by giving not less than 21 days’ notice in writing to the other party except where a conflict of interest has arisen, you fail to cooperate with us or we have reason to believe that you have provided us or any other person with misleading or factually inaccurate information, in which case we may terminate this agreement immediately. Termination will not affect any accrued rights.

Communication

You must advise of any changes to your contact details. We may send any communications to the last contact details you have provided. Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments. There is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties in any form of communication, whether electronic, postal or otherwise. We are not responsible for any such matters beyond our control.

Applicable Law

Our engagement is governed by South Australian law. The courts sitting in South Australia will have non-exclusive jurisdiction in relation to any dispute between us.

Interpretation

If any provision of the engagement letter or these terms is void, that provision will be severed and the remainder will continue to apply. If there is any conflict between the engagement letter and these terms, these terms prevail.

Disputes and complaints

If you have any concerns about our costs or services, please speak to the person responsible for this engagement, who is identified in our engagement letter. To resolve your concerns we have policies and procedures in place to deal appropriately with complaints and will use best endeavours to resolve a complaint or dispute to the mutual satisfaction of the parties involved. We may require you to detail your complaint in writing to allow us to fully investigate any concerns that you raise.

Where your complaint concerns a tax agent service that we have provided, you also have the right to make a complaint to the Tax Practitioners Board in accordance with their complaints process described here https://www.tpb.gov.au/complaints.

Consumer Data Rights

You may consent for an Accredited Data Recipient under the Consumer Data Right (CDR) to disclose your CDR data to us. You may nominate us as your Trusted Adviser for this purpose. As your Trusted Adviser, we will only access the data necessary to provide the services in this engagement letter.

Register of Tax Agents and BAS Agents available for you to search

The Tax Practitioners Board (TPB) maintains a register with details of registered, suspended and deregistered tax and BAS agents. This register is available to the public to search at https://www.tpb.gov.au/public-register.

We are obliged to advise clients of certain events which may influence your decision to engage us as your tax agent (26280871) registration.

Accordingly we advise of the following matters:

• Renaissance Financial has amalgamated with the firm National Accounts and will not be taking on any new clients. Once all 2025 income tax returns for current clients have been lodged, Renaissance Financial will no longer offer services to the public and all clients with their permission, will be transferred to National Accounts. The director of Renaissance Financial David Maida, is currently employed by National Accounts (as of November 2025) and will continue to be employed by National Accounts for the foreseeable future.

We are also obliged to advise you whether there are any conditions attached to our registration. There are no current conditions attached to our registration.

Your rights under Taxation Laws (including Tax Agent Services Act and the Tax Agent Services (Code of Professional Conduct) Determination)

Please refer to the attached fact sheet published by the Tax Practitioners Board (TPB) summarising your obligations to the ATO and your tax practitioner, and your tax practitioner’s obligations to you, the TPB and ATO. The fact sheet is here: https://www.tpb.gov.au/sites/default/files/2025 06/Keeping%20your%20clients%20informed_Factsheet.pdf