Harriet is a financial advisor. She has her own business in Chadstone with a number of small business clients. One of Harriet's clients is 'Shiva's Pet Emporium', a local pet store which sells all kinds of goodies for cats and dogs. The owner of Shiva Pet Emporium, Shiva O'Shea, engaged Harriet to prepare his personal income tax return and submit quarterly BAS statements for the business. Unfortunately, Harriet forgot to lodge Shiva's tax return with the ATO before the deadline resulting in Shiva receiving a late penalty. Shiva was disappointed when the fine arrived. However, as a business owner himself, he knows that things slip through the cracks sometimes when life gets busy and he took a while to provide Harriet with some information she needed to process his tax return. So, Shiva decides to pay the fine and keep using Harriet to manage his tax affairs. A few weeks later, Harriet calls Shiva to tell him that he owes a massive debt to the ATO because he hasn't been remitting some GST (goods and services tax) to the ATO and he has not withheld enough PAYG (pay as you go) tax from employee wages. Shiva is furious at