Platform Terms

Ledger Buddy Platform

Version 2.0 — issued 4 October 2026

Version 2.0. Issued 4 October 2026. These are the Platform Terms referred to in the Ledger Buddy Channel Partner Agreement.

1. These terms

1.1 Who we are. The Ledger Buddy platform is operated by JR Photo and Video Pty Ltd ACN 677 761 787 trading as Ledger Buddy of 32B Western Parade, Brooklyn Park SA 5032 (Ledger Buddy, we, us or our).

1.2 Who these terms apply to. These terms apply to each bookkeeping or accounting practice that subscribes to or accesses the Platform (the Practice, you or your). They form a contract between you and us.

1.3 Acceptance. You accept these terms by clicking to accept them when you create or activate a Platform account, or by accessing or using the Platform, whichever happens first. The person who accepts them warrants that they are authorised to do so on your behalf. We record the date and time of acceptance and the version accepted, and will give you a copy on request.

1.4 Changes to these terms. We may change these terms. We will give you at least 30 days written notice of a change, except where clause 8 requires longer notice for a change to fees. A change does not apply retrospectively. If a change materially and adversely affects you, you may terminate under clause 15.4 by notice given before the change takes effect, without any early termination charge, and the change will not apply to you before termination.

1.5 Precedence. If there is any inconsistency, the following order applies: (a) the clauses of these terms; (b) Schedule 3; (c) Schedules 1 and 2. Annexure A does not form part of these terms.

1.6 Interpretation. The singular includes the plural and vice versa. A reference to legislation includes any amendment or replacement of it. Headings do not affect interpretation. "Includes" is not a word of limitation. No rule of construction applies to the disadvantage of a party because that party prepared these terms.

2. Definitions

Channel Partner means a person we have appointed to promote the Platform and provide first line support to practices, through whom you were introduced to us, if any.

Client means a client of yours whose accounting file is connected to the Platform.

Client Data means data relating to a Client that is accessed, received or generated through the Platform, including transaction details, contact details, uploaded documents and communications records.

Contact Individual means an individual you or a Client nominate as the day to day contact for a Client, including a Client who is an individual.

Free Beta means access to the Platform on the basis described in clause 8.1.

Personal Information has the meaning given in the Privacy Act 1988 (Cth).

Platform means the Ledger Buddy document collection service described in Schedule 3.

Privacy Law means the Privacy Act 1988 (Cth), the Australian Privacy Principles, the Spam Act 2003 (Cth), the Do Not Call Register Act 2006 (Cth) and any applicable State or Territory surveillance devices or listening devices legislation.

Registered Agent means a registered tax agent or BAS agent engaged by you where required for the services you provide. We do not supply a Registered Agent or professional supervision.

Standing Instruction means an authority given by a Client under your engagement terms permitting a default bookkeeping treatment for an unresolved transaction.

TASA means the Tax Agent Services Act 2009 (Cth).

Term means the period from your acceptance of these terms until they are terminated under clause 15.

3. Licence and access

3.1 We grant you a non-exclusive, non-transferable licence to access and use the Platform for your internal business purposes during the Term.

3.2 You must not resell, sublicense or make the Platform available to any person other than your personnel and your Clients as contemplated by these terms.

3.3 You are responsible for your personnel's use of the Platform and for keeping access credentials secure.

4. Your obligations

4.1 Client authority. You warrant that, for each Client whose accounting file you connect to the Platform: (a) you have an existing professional relationship with that Client; (b) you have authority from that Client to connect the file, to disclose Client Data to us, and to instruct us to contact that Client and any Contact Individual by SMS, email and automated voice call for the purposes of the Platform; and (c) you have obtained all consents and given all notices required by Privacy Law for us to do so.

4.2 Notices and consents. Before a Client's file is connected, you must have engagement terms in place with that Client substantially in the form we provide from time to time, including the Standing Instruction if accounting features are enabled for you. You must ensure each Contact Individual receives the collection notice referred to in clause 6.3 at or before first contact.

4.3 Practice responsibility. Accounting treatment and writeback are excluded from the Free Beta. Before those features are enabled for you, you must arrange appropriately authorised review of every proposed treatment, including review by your own Registered Agent where required. You acknowledge that we do not provide, and are not registered to provide, tax agent services or BAS services.

4.4 Meaningful review. Where accounting features are enabled, you must ensure your authorised reviewer has the information, time and practical ability to reject or vary each suggested treatment. Suggestions must not be approved in bulk without individual consideration. This clause does not authorise any person to perform a service for which registration is required.

4.5 Instructions. You must not instruct us to use the Platform for marketing, debt collection, or any purpose other than the collection of source documents and related administration.

4.6 Opt-outs. You must promptly notify us of any opt-out or contact restriction you receive directly, and must honour any opt-out we notify to you.

5. Our obligations

5.1 We will provide the Platform with reasonable care and skill and in accordance with Schedules 1 and 3.

5.2 We will provide support as described in Item 5 of Schedule 3. Where you were introduced by a Channel Partner, that partner provides first line support and we provide second and third line support.

5.3 We may modify the Platform from time to time. We will give you at least 30 days notice of any modification that materially reduces functionality or materially changes how Client Data is handled. If such a modification materially and adversely affects you, you may terminate under clause 15.4 without any early termination charge.

5.4 We do not provide tax, BAS, accounting or legal advice, and nothing generated by the Platform is advice of that kind.

5.5 Subcontractors. We may use the service providers listed in Schedule 2 and other subcontractors to perform our obligations. We remain responsible to you for their acts and omissions in performing those obligations.

6. Personal information

6.1 Roles. The parties acknowledge that both may be APP entities in respect of Client Data and that each is responsible for its own compliance with Privacy Law. Nothing in this clause makes either party the agent of the other for Privacy Law purposes except as expressly stated.

6.2 Purpose limitation. We will handle Client Data only to provide the Platform to you, to comply with law, and to maintain and secure the Platform. We will not use Client Data for our own marketing, sell it, or use it to develop or train artificial intelligence models.

6.3 Collection notice. We will make available a collection notice compliant with Australian Privacy Principle 5 on the upload portal, reachable from every message sent through the Platform. Clause 17.3 applies to that notice where the Platform is presented under a Channel Partner brand.

6.4 Overseas disclosure. We disclose limited Client Data to the service providers listed in Schedule 2, some of which are located overseas. You acknowledge that section 16C of the Privacy Act may make you accountable for acts of those providers, and we agree that the arrangements in Schedule 1 are intended to constitute reasonable steps for the purposes of Australian Privacy Principle 8.1.

6.5 Tax file numbers. We will not request, and you must not transmit through the Platform, any tax file number.

6.6 Sub-processors. We will maintain the list in Schedule 2 and give you at least 30 days notice before adding a new provider that will handle Client Data. You may terminate under clause 15.4 if you reasonably object.

6.7 Assistance. We will give you reasonable assistance to respond to access, correction and complaint requests, and to any enquiry from the Office of the Australian Information Commissioner or the Tax Practitioners Board.

7. Security

7.1 We will maintain the security measures set out in Schedule 1.

7.2 We will notify you of any material change that reduces those measures.

7.3 You may, no more than once a year and on reasonable notice, request a summary of our security controls and any current third party assurance report.

8. Fees and billing

8.1 Free Beta. Access during the Free Beta is free. No subscription or usage fees are payable while the Free Beta applies to you, and there is no automatic conversion to a paid plan.

8.2 Conversion to a paid plan. We will give you at least 30 days written notice before fees begin to apply to you. The notice will set out the prices, the charging date, the included allowances and the payment terms. You may terminate under clause 15.4 by notice given before the charging date, without charge, and no fees will be payable.

8.3 Fees. From the charging date you must pay the fees set out in Item 6 of Schedule 3.

8.4 Changes to fees. We may vary the fees on at least 60 days written notice. A variation takes effect at the start of the first billing cycle beginning after that notice period ends and never applies retrospectively. You may terminate under clause 15.4 if you do not accept a variation.

8.5 Prices set by a Channel Partner. Some prices are set on our behalf by a Channel Partner, within limits we set. A price set that way is our price for our supply to you. Clause 8.4 applies to it in the same way as to any other change to the fees, and a Channel Partner cannot change your prices on shorter notice or with retrospective effect.

8.6 Billing. Subscriptions and dedicated telephone number rental are billed monthly in advance. Metered usage is billed in arrears. We may issue an invoice during a billing cycle once accrued usage exceeds $100. Dedicated telephone number rental is payable while a number remains provisioned for you, including in a month in which you have no active client files. You may cancel a number at any time on notice and rental ceases at the end of that billing cycle.

8.7 GST. Unless otherwise stated, amounts are exclusive of GST. If GST is payable on a taxable supply made under these terms, you must pay an additional amount equal to the GST payable on receipt of a valid tax invoice. Terms used in this clause have the meaning given in the A New Tax System (Goods and Services Tax) Act 1999 (Cth).

9. Intellectual property

9.1 We own the Platform and all intellectual property in it. Nothing in these terms transfers that ownership.

9.2 You and your Clients own Client Data. You grant us a licence to use Client Data solely as permitted by clause 6.

9.3 We may use aggregated and de-identified information derived from use of the Platform to operate, secure and improve it, provided that information cannot reasonably be re-identified and is not derived from the content of uploaded documents.

10. Data breach

10.1 Notification between us. A party that becomes aware of any actual or suspected unauthorised access to, unauthorised disclosure of, or loss of Client Data must notify the other party's incident lead within 24 hours.

10.2 Containment. We lead technical containment. You lead containment of anything within your own systems, devices or mailboxes.

10.3 Assessment. The parties must cooperate to complete an assessment under section 26WH of the Privacy Act within 30 days of awareness. We lead the technical limb, being what data was involved, how it was exposed, and whether remediation removes the likelihood of serious harm. You lead the client impact limb, being whose data was involved, its sensitivity and the likely harm.

10.4 Statement to the Commissioner. Where both parties hold the affected information, section 26WB permits a single notification. The parties agree that we will prepare and lodge the statement under section 26WK, naming both parties, with the content approved by both parties acting reasonably and without delay.

10.5 Notification to individuals. You notify your own Clients and affected Contact Individuals, using wording prepared jointly. We will not contact a Client directly about a breach without your consent, unless we are required by law to do so or you have not notified within 7 days of the assessment concluding.

10.6 TASA. Where you engage a Registered Agent, that agent remains responsible for assessing any significant breach reporting obligation under TASA, including sections 30-35 and 30-40, and for reporting within 30 days. We will provide the factual material reasonably required. We do not assume the role of your Registered Agent.

10.7 No admissions. Neither party may make an admission of liability on behalf of the other.

10.8 Costs. Each party bears its own costs of responding to an incident except where the incident arises from the other party's breach of these terms, in which case clause 13 applies.

10.9 The parties will follow the joint incident runbook as amended from time to time. If the runbook conflicts with this clause, this clause prevails.

11. Confidentiality

11.1 Each party must keep the other's confidential information confidential and use it only for the purposes of these terms, except where disclosure is required by law, is made to a professional adviser under a like obligation, or is permitted by clause 11.2.

11.2 Disclosure to a Channel Partner. Where you were introduced to us by a Channel Partner, we may disclose to that partner: (a) your identity, account status and subscription and usage information, for support, account management and billing purposes; and (b) the fact and general nature of an incident under clause 10 affecting you. We will not disclose Client Data, or the Personal Information of your Clients or Contact Individuals, to a Channel Partner. Each Channel Partner is bound by confidentiality obligations no less protective than this clause.

11.3 This clause does not limit clause 6.

12. Warranties and disclaimers

12.1 Each party warrants it has power to enter into these terms.

12.2 To the extent permitted by law, and subject to clause 12.3, the Platform is provided without warranty that it will identify every transaction missing a document, that any suggested treatment is correct, or that it will be uninterrupted or error free.

12.3 Australian Consumer Law. Nothing in these terms excludes, restricts or modifies any guarantee, right or remedy under the Competition and Consumer Act 2010 (Cth) that cannot lawfully be excluded. Where our liability can be limited, it is limited to resupplying the services or paying the cost of resupply.

13. Liability and indemnity

13.1 Neither party is liable for consequential loss, loss of profit or loss of opportunity.

13.2 Our aggregate liability under these terms is limited to the greater of the fees paid by you in the 12 months before the event giving rise to the liability and $10,000.

13.3 Clause 13.2 does not apply to liability arising from our breach of clause 6, our breach of clause 11, or our wilful misconduct.

13.4 You indemnify us against loss arising from a breach of clause 4.1, 4.3 or 4.5. That indemnity is reduced proportionally to the extent the loss is caused by our breach of these terms, our negligence or our wilful misconduct, and we must take reasonable steps to mitigate our loss.

14. Insurance

14.1 We will maintain, with a reputable insurer, professional indemnity and cyber liability insurance of not less than $2,000,000 per claim, and will provide evidence on request.

14.2 You must maintain the insurances required by your professional obligations and by any recognised professional association of which you are a member, and will provide evidence on request.

15. Suspension and termination

15.1 Suspension by us. We may suspend your access immediately where necessary to contain a security incident, where required by law, or where your use breaches clause 4.5. We will notify you and restore access as soon as the reason for suspension has ended.

15.2 Suspension at a Channel Partner's request. Where you were introduced to us by a Channel Partner, we may also suspend your access at that partner's written request where you have ceased to be a franchisee or member of that partner's network, or are in default of your agreement with that partner and that default has been notified to you in writing. We will notify you before the suspension takes effect, or as soon as practicable afterwards, and will tell you the ground relied on.

15.3 Your right to continue. On receiving a notice under clause 15.2 you may elect, within 14 days, to continue as our direct customer on our then current standard terms and prices. If you do, the suspension is lifted and you cease to be associated with that Channel Partner for the purposes of these terms. We may decline to act on a request under clause 15.2 if we reasonably consider that acting on it would breach these terms or any law.

15.4 Termination. Either party may terminate for material breach not remedied within 14 days of notice. Either party may terminate for convenience on 30 days notice. You may also terminate in the circumstances described in clauses 1.4, 5.3, 6.6, 8.2 and 8.4.

15.5 Termination does not affect accrued rights.

16. Data export and exit

16.1 Export at any time. You may export Client Data from the Platform at any time during the Term, in a commonly used machine readable format, at no additional charge.

16.2 On termination. On termination we will, at your election, return Client Data in a commonly used format or delete it.

16.3 Deletion will occur within 30 days of your election, except for data we are required by law to retain and for backup copies, which will be deleted on their ordinary cycle within 90 days.

16.4 You acknowledge that you, and not we, are responsible for retaining records required under TASA, the Taxation Administration Act 1953 (Cth) and the A New Tax System (Goods and Services Tax) Act 1999 (Cth).

17. Channel Partners and branding

17.1 Some practices are introduced to us by a Channel Partner, which promotes the Platform and provides first line support. A Channel Partner is not our agent. It cannot vary or waive these terms, and it cannot give any warranty, service level commitment or indemnity on our behalf.

17.2 Branding. The Platform, the upload portal and messages sent through the Platform may be presented under a Channel Partner's brand.

17.3 Identification in privacy notices. Whatever brand the Platform or a message is presented under, we operate the Platform and the upload portal. The collection notice given to Clients and Contact Individuals must identify us, and you, as the entities collecting their Personal Information, and must identify any Channel Partner brand used as a brand rather than as the collecting entity.

17.4 Nothing in this clause makes a Channel Partner a party to these terms or gives it any right to enforce them.

18. Disputes

18.1 A party must not start proceedings without first giving notice of the dispute and meeting, including by video, within 10 business days.

18.2 Clause 18.1 does not prevent an application for urgent interlocutory relief.

19. General

19.1 These terms are governed by the law of South Australia and the parties submit to the non-exclusive jurisdiction of its courts.

19.2 Clause 1.4 governs changes to these terms. No other variation is effective unless in writing and signed by both parties.

19.3 You may not assign without our consent, not to be unreasonably withheld. We may assign to a purchaser of substantially the whole of our business on notice to you.

19.4 A notice must be in writing and sent to the email address recorded in your Platform account or, for notices to us, to admin@ledgerbuddy.com.au.

19.5 These terms, together with the Schedules, are the entire agreement between the parties on their subject matter.

19.6 If any provision is void, voidable or unenforceable, it is severed and the remainder continues in full force.

Schedule 1: Data handling and security

This Schedule sets out the measures we maintain under clause 7.1. It states obligations. The current implementation status of the Platform is recorded separately in Annexure A, which is provided for information only and does not form part of these terms.

Data location. Uploaded documents and application records are stored in the Oceania region of our hosting provider. We do not represent that Client Data is stored only in Australia, and application processing may occur in other locations. Schedule 2 records the locations applicable to each provider.

Encryption. Client Data is encrypted in transit using TLS 1.2 or higher, with HTTPS redirection enforced on production zones, and at rest using AES-256.

Access control. Access to production systems is limited to authorised administrators, subject to tenant and role boundaries, multi-factor authentication and sign-in throttling. Sensitive administration requires re-authentication. Access to Client Data is logged.

Portal links. Upload links are signed, stored as hashes, and expire no later than 30 days after issue. A link may be used by any person who holds it, so you must send links only to the Client or Contact Individual concerned. Links are revoked on cancellation, disconnection or offboarding, and are blocked during suspension.

Secrets. Platform credentials and provider tokens are held in a managed secret store or encrypted at rest with a separate key, bound to the practice to which they relate. Keys and tokens are rotated at least every 180 days.

Logging and incident operations. We record sensitive access, operations and job status, and retain those logs for at least 90 days. Incident operations and alerting are performed by the operations provider identified in Schedule 2, for whom we remain responsible under clause 5.5. Coverage hours are set out in Item 5 of Schedule 3.

Minimisation. Only the contact details needed to reach a Contact Individual and the merchant name, amount and date of a transaction are transmitted to communications and voice providers. Uploaded documents are not transmitted to communications or voice providers. Uploaded documents are scanned for malicious content and for sensitive identifiers before processing, and are quarantined until scanning succeeds.

Provider terms. Each provider listed in Schedule 2 is engaged on that provider's service and data processing terms. Those terms differ between providers. Schedule 2 records, for each provider, the location of processing and any limit on retention or on use of Client Data for model training. We will not engage a provider to process Client Data unless its terms prohibit use of Client Data to train or improve models without our permission.

Personnel. Personnel with access to Client Data are subject to written confidentiality obligations and to our onboarding and access approval process.

Retention and deletion. Client Data is retained while your engagement with the relevant Client continues and is deleted in accordance with clause 16.

Testing. We conduct source review and automated security checks at least every 90 days, and independent penetration testing at least annually.

Schedule 2: Service providers

Each entry records the service performed, the Client Data handled and the location of processing. Highlighted entries have not yet been verified against the relevant provider agreement and account configuration.

Cloudflare. Application hosting, document storage and application records. Handles uploaded documents and contact, transaction, audit and configuration records. Storage in the Oceania region; application processing may occur in other locations. Not yet verified: retention and training restrictions.

HighLevel. SMS and email delivery, and customer relationship and campaign management. Handles name, mobile number, email address, message content, portal links and message records. United States and that provider's subprocessors. Not yet verified: account routing, retention and training restrictions.

HighLevel Voice. Automated voice calls. Handles name, telephone number, transaction summary and, where recorded, call audio and transcripts. United States and that provider's subprocessors. Disabled until verified under Item 8 of Schedule 3.

Xero. Accounting file connection. Handles transaction, account, organisation and attached document data. International processing under that provider's terms. Not yet verified: account residency.

Anthropic. Receipt extraction and coding assistance. Handles receipt images and PDFs, transaction context and chart of accounts. Overseas processing. Commercial terms provide that Client Data is not used for training without permission. Standard retention may be up to 30 days; no zero retention arrangement is in place. Paused until resolved, except for the operator's own business records (JR Photo and Video Pty Ltd), which are processed with the owner's consent.

Stripe. Subscription billing and payments. Handles practice and payer details, subscription, invoice and payment records. International processing under that provider's terms.

Google. Optional sign-in. Handles user identity, email address and authentication information. International processing under that provider's terms.

Amazon Web Services. Private document scanning and health monitoring. Handles temporary document contents, health metrics and alert email addresses. Sydney.

JR Digital Services. Operations, alerting and incident response. Handles operational logs and incident records. Australia. JR Digital Services is a business name of JR Photo and Video Pty Ltd, the operator of the Platform.

Schedule 3: Service description and operating parameters

Item 1. Service. The Platform provides practice account setup and connected file access, identification of transactions lacking a supporting document, scheduling and delivery of reminder messages and automated voice calls, and a secure upload portal. Accounting treatment and writeback, automated processing and voice calling are excluded from the Free Beta and are enabled only under clause 4.3. We do not supply a tax or BAS agent.

Item 2. Contact parameters. No more than three touches in any rolling seven days for any one item, and no more than three touches for any one Client across all channels in that period. Contact only between 8am and 6pm in the recipient's local time on business days. Administrative content only.

Item 3. Professional responsibility. We do not supply a supervising tax or BAS agent. You remain responsible for client authority, for your professional obligations, and for engaging your own registered adviser where required before accounting features are enabled.

Item 4. Reminder process before a Standing Instruction operates. Default accounting treatment is excluded from the Free Beta. Where enabled, a default treatment may be applied only after at least seven days from entry of the item, at least three delivered reminders including one by a channel other than SMS, delivered written notice to the Client that the default treatment is about to be applied, and individual review of the transaction, each line and the GST treatment. No default treatment is applied automatically, and no input tax credit is claimed on a transaction for which a valid tax invoice is not held.

Item 5. Support. Second and third line support: admin@ledgerbuddy.com.au. Service hours Monday to Friday, 9am to 5pm Adelaide time, excluding South Australian public holidays. Acknowledgement within one business day. Urgent coverage urgent matters (outage or security incident) within four business hours. Where you were introduced by a Channel Partner, that partner provides first line support. The notification obligations in clause 10 apply independently of these hours.

Item 6. Fees. Free Beta: no subscription or usage fees are payable. Clause 8.2 applies before any fee becomes payable. From the charging date the fees are: subscription $14.00 per active client file per month; SMS and email chase sequences above the included allowance $0.50 each; automated voice calls $4.00 each per connected call; AI receipt processing $0.50 per billable receipt read; dedicated telephone number $20.00 per month. Included allowance: 12 SMS or email chase sequences per active client file per month, with up to three messages per sequence. All amounts exclude GST.

Item 7. Communications compliance. Messages sent through the Platform are administrative rather than commercial electronic messages for the purposes of the Spam Act 2003 (Cth), and calls are not telemarketing calls for the purposes of the Do Not Call Register Act 2006 (Cth). Messages identify the sender and carry a functional opt-out honoured within five business days.

Item 8. Voice call requirements. At the start of every call the assistant must identify itself as an automated assistant, identify the practice on whose behalf it is calling, state that the call is recorded and transcribed, and obtain the recipient's express agreement to continue on that basis. If agreement is not given, the call must end and recording must stop. The Platform logs the consent outcome for each call. Voice calling remains disabled until the provider workflow and its consent, opt-out and billing evidence have been verified end to end.