GowingAdvisory Chartered Accountants ABN 85 736 564 106 (GowingAdvisory) GowingAdvisory takes all reasonable steps to implement processes and procedures for the management of Personal Information. GowingAdvisory endeavours to comply with the Australian Privacy Principles (APP’s) as contained in the Privacy Act 1988 (Cth) (Act) (Law).

This Privacy Policy applies to all personal information collected by GowingAdvisory in the course of providing services regardless of the source of that Personal Information. This Privacy Policy is available on ourWebsites.

Terms that are capitalised in this Privacy Policy, take their meaning from our Terms of Business or are otherwise defined herein.

1.1 Kinds of Personal Information that we collect and hold

We collect a variety of information including first and last names, business or company name, position or title, physical and mailing address, email address, website, social media profile handles (including Twitter name and a link to a LinkedIn profile).

1.2 How GowingAdvisory collects and holds Personal Information:

GowingAdvisory may collect Personal Information via any of our Websites. We endeavour to collect personal information about an individual only from that individual or an authorised representative. Information we obtain from third parties or publicly available information is limited to circumstances where the person has consented

(a) Websites

GowingAdvisory collects a variety of information including name, business or company name, position or title, physical and mailing address, email address, website, social media profile handles (including Twitter name and a link to a LinkedIn profile).

Website name URL

GowingAdvisory Chartered Accountants www.gowingadvisory.com.au

(b) Webinars

GowingAdvisory collects Key Performance Indicators (KPI) from members or participants in our webinars or benchmarking reports as well as comments that they make. The purpose of this collection is to deliver and improve the services we provide. If you purchase a product or service or attend an event conducted by GowingAdvisory . If you complete a feedback form comments are also collected. These comments will only be used for marketing purposes with consent.

1.3 Purpose of collection and use

GowingAdvisory collects, holds, uses and may disclose Personal Information to deliver and improve the services we provide. Generally, you are only obliged to provide us with information necessary for us to provide services. However, if you do not provide us with certain types of Personal Information you may be unable to enjoy the full benefits of the Service or use of some aspects of our Website.

1.4 Collection of information from the Internet

GowingAdvisory collects information from our Websites and from our interactions dealings with clients and potential clients and from surveys or other tools that are completed or voluntarily provided. This information is all held within our billing and Customer Relationship Management (CRM) system in digital format only. Paper records are only kept for Clients.

The programs which are used are password protected and encrypted. Reasonable steps are taken to ensure all information provided is secure. We will collect Personal Information by only lawful and fair means.

ACCESS, CORRECTION AND COMPLAINT PROCEDURE

2.1 Accessing Personal Information about you

If you would like to access or correct Personal Information that GowingAdvisory hold about you, please contact:

The Privacy Officer

Mr John Gowing

GowingAdvisory Chartered Accountants 56 Bridge St Muswellbrook, NSW, 2333

Telephone: (02 6543 2001)

admin@gowingandco.com.au

You will need to identify yourself to our reasonable satisfaction before we will provide you with Personal Information about an individual which we may or may not have in our possession.

2.2 Complaints procedure

GowingAdvisory is a service orientated business. Therefore if you have a complaint about our collection or use of Personal Information pertaining to you, then we would ask you to contact our Privacy Officer at first instance. If after investigating your complaint and reporting to you about an alleged breach of the Australian Privacy Principles and reporting the results of our investigations to you, you are not satisfied then we would ask that you consult:

The Australian Information Privacy Commissioner

GPO Box 5218

Sydney NSW 2001

Telephone: 1300 363 992

Email: enquiries@oaic.gov.au

A complaint form can be found at:

https://forms.business.gov.au/aba/oaic/privacy-complaint-/

2.3 Transfer of personal information outside Australia

Personal Information we collect may be accessed by employees and contractors of service providers who we engage to provide services to GowingAdvisory .

We take reasonable steps to ensure that parties that provide us with necessary services for website hosting and database administration services act in accordance with the Australian Privacy Principles and have signed undertakings for their staff relating to confidentiality. We also use only recognised service providers who use enterprise level software with up to date SSL Encryption.

2.4 Anonymity and use of pseudonyms

Where practical and reasonable to do so, we allow clients with the opportunity to use pseudonyms in relation to information you provide to us. In some cases it is impractical for GowingAdvisory to deal with clients anonymously.

2.5 Sensitive information

We do not collect Sensitive Information.

2.6 How we deal with unsolicited Personal Information

We only collect Personal Information about individuals by lawful and fair means.

2.7 Notice of collection of Personal Information

Where possible, we will notify you when we are collecting Personal Information about them, the use of which is subject to this Privacy Policy.

Collection Notice

By providing GowingAdvisory with this information, you acknowledge that we are collecting and storing Personal Information about you. We do this only for the purpose of providing services to you.

USE OF PERSONAL INFORMATION IN DIRECT MARKETING

3.1 Direct marketing

We may use Personal Information for the purposes of promoting our services which we would reasonably expect them to expect from us.

All Commercial Electronic Messages contain a functional unsubscribe facility.

If we use personal information to provide them with promotional and marketing information we provide an option to opt out of this service.

If you do not wish to receive marketing information from us simply unsubscribe.

3.2 Opting out

You can unsubscribe from our marketing material by clicking on the functional unsubscribe facility contained in any email or can contact The Privacy Officer on the details set out above.

3.3 Use of Cookies

We collect Personal Information that is reasonably necessary for the performance of our operations and activities including marketing and sales. We automatically receive and record information on our server logs from the user’s browser, including their IP address, operating system, top level domain, date and time, pages accessed, documents downloaded, previous website visited, type of browser used and other cookie information. This enables us to tell when clients use our Websites and also to help customise the user’s experience with our Website.

3.4 Security measures taken for Cross Border disclosure of Personal Information

We take reasonable steps to protect the Personal Information we hold from misuse and loss and from authorised access, modification or disclosure when we send Personal Information offshore. All service providers that are necessary for us to use for GowingAdvisory to provide service use enterprise level security and undergo review of a computer security consultant.

Further, we take reasonable steps to destroy Personal Information if it is no longer needed or used by GowingAdvisory .

INTEGRITY OF PERSONAL INFORMATION

4.1 Accuracy

We take reasonable steps to ensure that the Personal Information we collect, use or disclose is accurate, complete and up-to-date.

4.2 Security

GowingAdvisory takes reasonable steps to safeguard the disclosure of Personal Information from third parties, contractors and staff. We have up to date procedures and policies relating to information technology as it relates to staff and strive for best practice in this area.

This Privacy Policy may change from time to time. The current version is available on all of our Websites. This policy was last updated on 30 October 2014.