Regulatory Disclaimer and Professional Use Notice

Cassandra Research Pty Ltd is a software technology company and digital service provider.

Cassandra Research Pty Ltd is not a registered tax agent, BAS agent, tax financial adviser, legal practitioner, financial adviser, accountant, or professional advisory firm. Cassandra Research Pty Ltd does not provide tax agent services, BAS services, tax financial advice services, legal services, financial services, financial product advice, accounting services, or any other regulated professional advisory services.

Cassandra Research Pty Ltd does not hold itself out as providing tax agent services or BAS services. The Cassandra platform is a software tool only. It is designed to support professional workflow, research, document preparation, data processing, calculation assistance, review processes, and AI-assisted drafting.

Access to Cassandra tax products is restricted to registered tax agents, registered BAS agents where relevant, Australian legal practitioners, and other approved trained professional users acting within the scope of their own professional authority. The platform is not intended for use by consumers, clients, or unregistered persons as a substitute for a registered tax practitioner, legal practitioner, financial adviser, accountant, or other qualified professional.

All outputs generated by the Cassandra platform, including outputs generated by large language models, artificial intelligence systems, automation tools, calculation engines, research tools, templates, forms, summaries, reports, schedules, or draft documents, are preliminary software-generated outputs only.

No output produced by Cassandra must be treated as professional advice, tax advice, BAS advice, legal advice, financial advice, accounting advice, final advice, a professional opinion, a lodgment-ready position, or a substitute for independent professional judgment.

Cassandra Research Pty Ltd does not represent, warrant, or guarantee that any software-generated or AI-generated output is complete, accurate, current, reliable, suitable, sufficient, or appropriate for any particular client matter, tax position, legal issue, financial decision, regulatory filing, statutory obligation, professional engagement, compliance obligation, or lodgment with any authority.

Users remain solely responsible for exercising their own professional skill, care, judgment, competence, and independent analysis. Before any Cassandra output is relied upon, adopted, communicated to a client, included in advice, used in a working paper, used to support a tax position, submitted to any authority, lodged with the Australian Taxation Office, or used for any tax, legal, financial, regulatory, compliance, or professional purpose, it must be independently reviewed, verified, corrected where necessary, and approved by a suitably qualified professional.

Where the platform prepares, collates, calculates, drafts, pre-fills, structures, or transmits data, the relevant registered practitioner or authorised professional user must review and verify the correctness, completeness, and appropriateness of that data before it is used, submitted, communicated, or lodged. Cassandra Research Pty Ltd does not make the professional judgment required to determine whether any data, statement, return, notice, schedule, advice, position, or conclusion is correct or appropriate.

Any ATO lodgment, client communication, advice, filing, declaration, representation, or professional conclusion remains the sole responsibility of the registered tax agent, registered BAS agent, legal practitioner, or other suitably qualified professional using the platform. Cassandra Research Pty Ltd does not represent clients before the Commissioner of Taxation and does not act on behalf of any taxpayer, client, user, or third party in dealings with the Australian Taxation Office or any other regulator.

Training materials, helpdesk support, product documentation, demonstrations, examples, templates, onboarding assistance, and customer support provided by Cassandra Research Pty Ltd are general and technical in nature. They are provided to assist users to operate the software. They are not client-specific tax advice, BAS advice, legal advice, financial advice, accounting advice, or professional advice.

Users are responsible for ensuring that they have all necessary client authorities, permissions, consents, confidentiality arrangements, privacy approvals, and professional engagement terms before entering, uploading, processing, disclosing, or using any client information, confidential information, taxation information, financial information, tax file number information, or personal information in the Cassandra platform.

Use of the Cassandra platform does not create a tax agent relationship, BAS agent relationship, legal practitioner relationship, financial adviser relationship, accountant relationship, fiduciary relationship, professional advisory relationship, agency relationship, or client relationship between Cassandra Research Pty Ltd and any user, client, taxpayer, regulator, or third party.

Cassandra Research Pty Ltd is not responsible for any professional advice, tax position, legal conclusion, financial decision, accounting treatment, regulatory filing, client communication, lodgment, or compliance action taken by a user or third party based on platform outputs without independent professional review, verification, and approval.

To the maximum extent permitted by law, Cassandra Research Pty Ltd excludes liability for reliance placed on software-generated or AI-generated outputs without independent review by a suitably qualified professional. Nothing in this notice excludes, restricts, or modifies any rights, guarantees, obligations, or liabilities that cannot lawfully be excluded, restricted, or modified.