Privacy Policy

 

Montgomery Carey & Associates Pty Ltd ACN 617 106 288 (known as Montgomery Carey & Associates) is committed to providing quality services to you and this policy outlines our ongoing obligations to you in respect of how we manage your Personal Information.

We have adopted the National Privacy Principles (NPPs) contained in the Privacy Act 1988 (Cth) (the Privacy Act). The NPPs govern the way in which we collect, use, disclose, store, secure and dispose of your Personal Information.

A copy of the Australian Privacy Principles may be obtained from the website of The Office of the Federal Privacy Commissioner at www.privacy.gov.au.
 

Types of Personal Information We Collect

Montgomery Carey & Associates collects and holds personal information reasonably necessary to provide accounting, taxation, business advisory and related professional services. This may include:

  • Identity information (names, contact details, date of birth);

  • Tax File Numbers (TFNs);

  • ABNs, ACNs and other business identifiers;

  • Financial, taxation, superannuation and payroll information;

  • Employment and business records;

  • Sensitive information where authorised or required by law.

We only collect information that is reasonably necessary for our functions or activities.
 

How We Collect Personal Information

Sensitive information is defined in the Privacy Act to include information or opinion about such things as an individual's racial or ethnic origin, political opinions, membership of a political association, religious or philosophical beliefs, membership of a trade union or other professional body, criminal record or health information.

We collect information:

  • Directly from clients or their authorised representatives;

  • Through accounting software platforms (e.g., Xero, MYOB, QuickBooks);

  • From the Australian Taxation Office and other regulators where authorised;

  • Via secure portals, email, telephone and meetings;

  • From third parties where consent has been provided or where legally permitted.


How We Use and Disclose Personal Information

Personal information is used to:

  • Provide accounting, taxation and advisory services;

  • Communicate with clients;

  • Meet legal, regulatory and professional obligations;

  • Manage internal administration, training and quality assurance.

We may disclose personal information to trusted third parties where reasonably necessary for service delivery, including:

  • Cloud accounting platforms;

  • Secure document management systems;

  • Payroll and compliance providers;

  • External professional advisers.

All such disclosures occur subject to confidentiality and security obligations.
 

Use of Artificial Intelligence (AI) Systems

Montgomery Carey & Associates may use secure, enterprise-grade AI systems (including ChatGPT Workspace/Team and Microsoft 365 AI tools) to enhance internal efficiency and service quality.

1. Permitted AI Uses

AI systems may assist with:

  • Drafting internal documents and first-draft client correspondence;

  • Summarising legislation, tax rulings and regulatory guidance;

  • Workflow optimisation and administrative efficiency;

  • Data pattern analysis using de-identified or aggregated data.

All AI-generated outputs are reviewed by qualified professionals prior to being relied upon or issued externally.

2. Lawful Basis for AI Processing (APP 6 Compliance)

Where personal information is processed through approved AI systems, Montgomery Carey & Associates ensures such processing occurs only where:

  • It forms part of the primary purpose for which the information was collected; or

  • It is within the reasonable expectations of the individual in the delivery of professional accounting, taxation and advisory services; or

  • The individual has provided consent, where required.

This ensures compliance with APP 6 (use and disclosure of personal information).

3. Human Oversight and Automated Decision-Making

Montgomery Carey & Associates does not use AI systems to make automated decisions that produce legal or similarly significant effects without human involvement.

All substantive advice, professional judgements and recommendations are made by qualified accountants or advisers. AI tools function solely as support systems and do not replace professional decision-making.
 

Cross-Border Disclosure

Some approved AI and cloud service providers may process or store data using infrastructure located overseas (for example, in the United States).

Montgomery Carey & Associates will only engage overseas recipients where:

  • Privacy protections substantially similar to the Australian Privacy Principles are in place;

  • Contractual safeguards restrict use, disclosure and retention of personal information;

  • Appropriate technical and organisational security measures are implemented.

Montgomery Carey & Associates takes reasonable steps to ensure that any overseas recipient does not breach the Australian Privacy Principles in relation to disclosed information. Montgomery Carey & Associates remains accountable for such disclosures under Australian law, consistent with APP 8.

Clients acknowledge that overseas processing may occur where necessary for service delivery.
 

Security of Personal Information

Montgomery Carey & Associates takes reasonable steps to protect personal information from misuse, interference, loss, unauthorised access, modification or disclosure.

Security measures include:

  • Encryption of data in transit and at rest;

  • Multi-factor authentication;

  • Role-based access controls;

  • Secure cloud infrastructure;

  • Monitoring and logging;

  • Staff training in confidentiality, cybersecurity and AI governance;

  • Data breach response procedures.
     

Data Retention and Destruction

Montgomery Carey & Associates retains personal information only for as long as required by law, professional standards or legitimate business purposes.

When no longer required, information is securely destroyed or permanently de-identified.
 

Access and Correction

Clients may request access to or correction of their personal information by contacting Montgomery Carey & Associates.

Requests will be handled within a reasonable time, subject to applicable legal and professional obligations.

Website and Analytics

Our website may use cookies or analytics tools to improve functionality and performance. No personal information is collected unless voluntarily provided.

Privacy Policy Complaints and Enquiries

Privacy or AI-related concerns may be directed to:

Privacy Officer – Montgomery Carey & Associates
225 Koroit Street, Warrnambool VIC 3280
Phone: (03) 5564 9333
Email: admin@mcaaccounting.com.au

If you are not satisfied with our response, you may contact the Office of the Australian Information Commissioner (OAIC).

Updates to This Policy

This Privacy Policy may be updated periodically to reflect:

  • Changes in law or regulation;

  • Developments in AI technology;

  • Updates to Montgomery Carey & Associate’s internal systems and governance practices.

The latest version will always be available at www.mcaaccounting.com.au.