About | Mercury

Paul Luca is the owner of Mercury Tax & Business Services. He holds a Bachelor of Commerce in Accounting and Finance, along with a Postgraduate Diploma in Chartered Accounting from the Institute of Chartered Accountants in Australia. With over 20 years of experience in accounting and taxation, Paul’s career includes seven years at KPMG in Perth and Melbourne, one of the world’s “Big Four” accounting firms. He later broadened his expertise during four years in London working with FTSE 100 companies.

Throughout his career, Paul has worked with a diverse range of clients — from global brands like Adidas, Bankwest, and BHP Billiton to university students, sole traders, and everyday Australians. His broad exposure across industries and client types gives him a unique, practical perspective in delivering tailored advice.

At Mercury, we focus on delivering a very personal service to ALL of our clients whether they are large or small. You will NEVER feel like you are unimportant or that we are not spending as much time on your affairs as necessary to obtain the OPTIMUM outcome for you.

We have a vision to GROW with all of our clients and would prefer to be your TRUSTED ADVISOR instead of just your Accountant.

Tax Agent Status & Our Obligations

As tax agents, MERCURY TAX & BUSINESS SERVICES is committed to upholding our professional and regulatory obligations, including with the Tax Agent Services Act 2009 (TASA) which includes the Code of Professional Conduct as regulated by the Tax Practitioners Board (TPB).

Tax Agent Status:
The Australian entities that are registered tax agents are:
• Paul Luca – Tax Agent Number 82311002
A full list of registered tax agents can be accessed via the TPB Public Register.

Obligations
Under s45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, MERCURY TAX & BUSINESS SERVICES is required to advise current and prospective tax clients of various prescribed matters as set out below:

TPB Public Register
The Tax Practitioners Board maintains a searchable register of tax agents and BAS agents. The Register also includes details of past breaches of the Tax Agent Code of Professional Conduct and specific sanctions imposed on tax agents. View help with using the TPB Register for guidance on how to use the register.

Making a Complaint
Step 1 – Internal: Email info@mercurytax.com.au or phone 0411 201 502. We aim to resolve within 10 business days.

Step 2 – External: If unresolved, you may complain to the Tax Practitioners Board at www.tpb.gov.au/complaints or 1300 362 829.

Rights, Responsibilities and Obligations
As tax agents, we must comply with the TASA including the Code of Professional Conduct along with other legislative and professional standard obligations to our clients as well as the Australian Taxation Office (ATO) and TPB. Our clients also have obligations to comply with taxation laws, as well as being truthful with information provided, keeping complete records, and if required, providing them on a timely basis, being co-operative with requests and meeting due dates as requested by tax agents.

Further information about tax agent and client obligations is available on the TPB website, refer ‘Information for Clients’ fact sheet.

Events affecting MERCURY TAX & BUSINESS SERVICES Tax Agents
Tax practitioners are required to disclose and provide details of any of the events prescribed under s45(1)(d) of the Tax Agent Services (Code of Professional Conduct) Determination 2024 that have occurred involving the practitioner since 1 July 2022. As at 1 July 2025, we are not aware of any such matters relevant to MERCURY TAX & BUSINESS SERVICES. If a prescribed event occurs after 1 July 2025, we are required to disclose the matter within 30 days of the event.

Tax Agent Registrations subject to conditions
Tax practitioners are required to disclose any conditions limiting the breadth of tax services that can be provided through the agency. You can search the TPB register for details of any conditions imposed on an entity’s (including individuals) tax agent registration.

Termination & disengagement
Either party may terminate this engagement in writing. Fees up to the termination date are payable. We may disengage if you fail to provide information, act unlawfully, or refuse to correct serious errors.