1. DEFINITIONS

In these Terms and Conditions:

•     "Competition" means the Nudge Forward 2026 Student Case Study Competition conducted by the Promoter.

•     "Promoter" means Nudge Accountants Pty Ltd (ABN 11 102 818 342).

•     "Participant" means an individual who has submitted a valid application and been selected to attend the Competition.

•     "Applicant" means an individual who submits an application to participate in the Competition.

•     "Competition Period" means the period commencing when applications open in May 2026 and concluding at the end of the Event on 17 July 2026.

•     "Event" means the two-day case study competition held on 16 and 17 July 2026 in Brisbane CBD, Queensland.

•     "Prize" means the prize package described in Section 7 of these Terms and Conditions.

•     "Winner" means the Participant(s) whose team is judged to have produced the best client outcome in the case study challenge, as determined by the judging panel.

•     "Personal Information" has the meaning given to it under the Privacy Act 1988 (Cth).

2. ELIGIBILITY

2.1 Who May Apply

The Competition is open to individuals who, at the time of application, satisfy ALL of the following criteria:

•     Are enrolled as a final or penultimate year student in an accounting, commerce, or law degree (with a significant accounting or taxation component) at an Australian university;

•     Have successfully completed a core taxation subject at university level (including but not limited to AYB203, LAWS3101, 2150AFE, or an equivalent subject as determined by the Promoter at its sole discretion);

•     Are aged 18 years or older at the time of application;

•     Are able to attend the Event in person in Brisbane CBD on 16 and 17 July 2026; and

•     Are an Australian citizen, permanent resident, or hold a valid visa permitting attendance at the Event.

2.2 Who May Not Apply

The following individuals are not eligible to participate in the Competition:

•     Employees, contractors, agents, and officers of Nudge Accountants Pty Ltd;

•     Immediate family members (spouse, de facto partner, parent, sibling, or child) of any employee, contractor, agent, or officer of the Promoter;

•     Members of the judging panel and their immediate family members; and

•     Any individual who has previously been employed by or completed a paid internship with the Promoter.

2.3 Verification

The Promoter reserves the right to verify the eligibility of any Applicant or Participant at any time during the Competition Period. Proof of enrolment and completion of a relevant taxation subject may be requested. Failure to provide satisfactory evidence of eligibility may result in disqualification.

3. HOW TO APPLY

3.1 Application Process

To apply for the Competition, Applicants must complete the official application form available at nudge.accountants/nudge-forward before 11:59 PM AEST on 30 June 2026. Applications submitted after this time will not be considered. Submission of an application does not constitute acceptance of a place in the Competition — places are offered at the Promoter's discretion following assessment of all valid applications received.

3.2 Agreement to Terms

By submitting an application, each Applicant agrees to be bound by these Terms and Conditions. Where an Applicant is selected as a Participant and confirms their acceptance of a place, that confirmation constitutes the Applicant's unconditional acceptance of these Terms and Conditions in full.

3.2 Application Requirements

A complete application must include:

•     Full name, university, current year and course of study;

•     Confirmation of completion of a qualifying taxation subject (subject name and university required);

•     A video submission of no more than sixty (60) seconds explaining why the Applicant chose accounting as a career; and

•     Any other information requested in the application form.

3.3 One Application Per Person

Only one application per person will be accepted. Where duplicate applications are identified, only the first application received will be considered.

3.4 Incomplete Applications

Incomplete, ineligible, or incomprehensible applications will be deemed invalid and will not be considered. The Promoter accepts no responsibility for applications not received due to technical issues, internet connectivity problems, or any other factor beyond the Promoter's reasonable control.

4. SELECTION OF PARTICIPANTS

4.1 Selection Process

The Promoter will select a limited number of Participants from all valid applications received. Selection will be made at the Promoter's sole discretion, taking into account factors including (but not limited to) the Applicant's academic background, completion of relevant study, and the quality of the video submission. The Promoter is not obliged to select any minimum number of Participants if, in its opinion, insufficient eligible applications of suitable quality are received.

4.2 Notification

All Applicants will be notified of the outcome of their application by email using the address provided in their application. The Promoter aims to notify all Applicants of the outcome of their application within seven (7) days of the applications close date of 30 June 2026.

Applicants who have not been selected will receive written notification to that effect. The Promoter is not required to provide reasons for any decision not to offer a place.

It is the Applicant's responsibility to ensure that the email address provided is accurate and accessible. The Promoter accepts no responsibility for notifications that are not received due to an incorrect email address, spam filtering, or any other reason.

4.3 Acceptance of Place

Selected Participants must confirm their acceptance of a place in the Competition within five (5) business days of receiving notification. Failure to confirm acceptance within this period may result in the place being offered to another Applicant.

4.4 Waitlist

The Promoter may, at its discretion, maintain a waitlist of eligible Applicants. Waitlisted Applicants will be offered a place in the Competition if a selected Participant withdraws or fails to confirm their acceptance.

5. THE EVENT

5.1 Format

The Event will be conducted over two days as follows:

• Day 1 (16 July 2026): Technical masterclasses in private client accounting delivered by the Promoter's team, including topics such as business structuring, asset protection, Division 7A, unpaid present entitlements (UPEs), and CGT small business concessions.

• Day 2 (17 July 2026): A case study challenge in which Participants, working individually or in teams of two, will be presented with a real-world client scenario and required to prepare and present strategic recommendations to a judging panel. Concurrent with presentations, remaining Participants will attend an industry lunch panel.

5.2 Attendance

Participants must attend both days of the Event in full. Participants who fail to attend Day 1 without prior written approval from the Promoter will not be permitted to participate in Day 2 or the case study challenge. Participants who are unable to attend due to illness or emergency should notify the Promoter as soon as reasonably practicable.

5.3 Conduct

All Participants are expected to conduct themselves in a professional and respectful manner throughout the Event. The Promoter reserves the right to remove any Participant from the Event whose behaviour is deemed inappropriate, disruptive, or contrary to the Promoter's values, without liability and without affecting the Participant's entitlement to any non-prize benefits they have already received.

5.4 Case Study Confidentiality

Case study materials provided during the Event are confidential. Participants must not share, reproduce, publish, or disclose any case study materials to any third party without the prior written consent of the Promoter. This obligation continues after the conclusion of the Event.

5.5 Intellectual Property

All work product, presentations, recommendations, and materials produced by Participants during the Event ("Participant Work") remain the intellectual property of Nudge Accountants Pty ltd. By participating in the Event, each Participant grants the Promoter a non-exclusive, royalty-free licence to use, reference, or adapt Participant Work for any purpose it sees fit.  

5.6 Venue and Changes

The exact venue for the Event will be confirmed to Participants no later than 7 days prior to 16 July 2026. The Promoter reserves the right to alter the venue with reasonable notice. The Promoter further reserves the right to modify the Event program, format, or content at any time, and will notify Participants of any material changes as soon as reasonably practicable.

6. JUDGING

6.1 Judging Panel

The case study challenge will be assessed by a judging panel appointed by the Promoter. The composition of the judging panel will be communicated to Participants prior to the Event.

6.2 Judging Criteria

Presentations will be assessed on criteria including, but not limited to:

•     Identification and analysis of the key issues in the client scenario;

•     Quality and practicality of the strategic recommendations;

•     Application of relevant accounting, tax, and structuring concepts;

•     Clarity and professionalism of the presentation; and

•     Overall quality of the proposed client outcome.

6.3 Judges' Decision

The decision of the judging panel is final and binding. No correspondence will be entered into regarding the outcome of the judging process. The Promoter reserves the right to award no prize if, in the judging panel's opinion, no entry is of sufficient quality to warrant an award.

6.4 Conflicts of Interest

Any judge who has a material conflict of interest in respect of a particular entry will be required to declare that conflict and will not participate in the assessment of that entry.

7. PRIZE

7.1 Prize for Winning Team

The winning team (being the individual or team of two whose presentation is judged to have produced the best client outcome) will receive:

• One (1) Webjet travel voucher to the value of AUD $1,000 (or, if a team of two, one voucher to the value of AUD $1,000 to be shared between team members as agreed by them);

• A Nudge Accountants merchandise pack; and

7.2 Benefits for All Participants

All confirmed Participants (regardless of the outcome of the case study challenge) will receive:

• A professional headshot photography session conducted on Day 2 of the Event, with digital image/s delivered electronically following the Event; and

• A formal written reference letter from a Nudge Accountants Pty Ltd team member confirming their participation in the Competition.

7.3 Prize Conditions — Travel Voucher

• The Webjet travel voucher is subject to the following conditions:

• The voucher is valid for use on the Webjet platform (webjet.com.au) in accordance with Webjet's terms and conditions, which are available at webjet.com.au and are separate from these Terms and Conditions;

• The voucher has a face value of AUD $1,000 and is not redeemable for cash;

• The voucher is non-transferable and may not be sold, exchanged, or assigned to any third party;

• The voucher has an expiry date as specified on the voucher itself — the Promoter accepts no responsibility for a voucher that expires unused;

• The Promoter accepts no responsibility for the availability of flights, accommodation, or other travel products bookable using the voucher; and

• The prize is awarded as described and no cash alternative, substitution, or exchange will be offered, except at the Promoter's sole discretion.

7.4 Prize Conditions — Headshots

The professional headshot session is subject to the following conditions:

• Sessions will be conducted on Day 1 or Day 2 of the Event at a time allocated by the Promoter;

• Digital images will be delivered electronically to Participants within 14 days of the Event;

• The style, format, and number of images delivered will be at the Promoter's discretion; and

• By participating in the headshot session, each Participant grants the Promoter a non-exclusive licence to use the photographs for marketing and promotional purposes, including on the Promoter's website and social media channels. Participants who do not wish their photographs to be used in this manner must notify the Promoter in writing prior to the Event.

7.5 Reference Letters

Reference letters will be issued by the Promoter within 21 days of the conclusion of the Event. Reference letters will confirm participation in the Competition but will not constitute an endorsement of any Participant for employment purposes unless expressly stated.

7.6 Prize Acceptance

The Winner must accept the prize within 14 days of notification. Failure to accept the prize within this period may result in forfeiture and the prize being awarded to the next eligible entry as determined by the judging panel.

7.7 Tax

The Promoter makes no representations regarding the tax treatment of the prize in the hands of the Winner. Winners are solely responsible for any applicable tax liability arising from receipt of the prize and should seek independent tax advice if required.

8. PRIVACY

8.1 Collection of Personal Information

By applying for the Competition, Applicants consent to the Promoter collecting, holding, using, and disclosing their Personal Information for the purposes of:

• Assessing and processing applications;

• Administering the Competition and Event;

• Communicating with Participants regarding the Competition, Event, and related matters; and

• Notifying Winners and arranging delivery of prizes.

8.2 Talent Pipeline

Participants acknowledge that the Promoter may retain their Personal Information following the Competition for the purpose of contacting them regarding future employment, internship, or graduate opportunities with the Promoter. Participants may opt out of this at any time by contacting the Promoter at hello@nudge.accountants.

8.3 Disclosure

The Promoter will not sell or disclose Participants' Personal Information to third parties except where required by law or with the Participant's consent, other than to service providers engaged by the Promoter to assist in administering the Competition (such as the photography provider).

8.4 Privacy Policy

The Promoter's Privacy Policy, available at nudge.accountants, sets out how Participants may access and correct their Personal Information or make a privacy complaint.

9. PUBLICITY & PHOTOGRAPHY

9.1 Publicity Consent

By participating in the Competition, Participants consent to the Promoter using their name, likeness, image, voice, and participation details for promotional and marketing purposes in connection with the Competition, including on the Promoter's website, social media channels, and in any press or media releases, without further notice, compensation, or approval.

9.2 Opting Out

Participants who do not wish to be included in promotional or marketing materials must notify the Promoter in writing prior to the Event. Opting out of publicity will not affect a Participant's eligibility to participate in the Competition or receive any benefits.

9.3 Event Photography

A photographer will be present at the Event for the purpose of documenting the Event and conducting headshot sessions. Candid photographs taken during the Event may be used by the Promoter for promotional purposes in accordance with clause 9.1. Participants who have concerns about specific photographs being used should contact the Promoter at hello@nudge.accountants.

10. DISQUALIFICATION

The Promoter reserves the right to disqualify any Applicant or Participant who:

•     Provides false, misleading, or inaccurate information in their application;

•     Is found to be ineligible under Section 2 of these Terms and Conditions;

•     Tampers with or otherwise interferes with the application or competition process;

•     Engages in conduct that is dishonest, disruptive, offensive, or otherwise contrary to the spirit of the Competition;

•     Breaches any of these Terms and Conditions; or

•     In the case of the case study challenge, is found to have shared case study materials with other Participants or third parties in breach of clause 5.4.

Disqualification may occur at any point during the Competition Period or after its conclusion if grounds for disqualification are discovered at a later date.

11. LIABILITY & WARRANTIES

11.1 No Warranty

To the maximum extent permitted by law, the Promoter makes no warranties, representations, or guarantees in connection with the Competition, the Event, or any prize, including as to fitness for purpose or correspondence with any description.

11.2 Limitation of Liability

To the maximum extent permitted by law, the Promoter excludes all liability for any loss, damage, cost, or expense (including consequential or indirect loss) arising out of or in connection with the Competition, the Event, or any prize — including any loss arising from a participant's use of a prize, any technical failure, or the Promoter's exercise of any discretion under these Terms and Conditions.

11.3 Australian Consumer Law

Nothing in these Terms and Conditions limits, excludes, or modifies any rights that cannot be excluded under the Australian Consumer Law (Schedule 2 to the Competition and Consumer Act 2010 (Cth)) or any other applicable law.

11.4 Force Majeure

If the Competition, Event, or delivery of any prize is prevented, interrupted, or materially affected by circumstances beyond the Promoter's reasonable control (including but not limited to pandemic, natural disaster, industrial action, or government direction), the Promoter may modify, suspend, or cancel the Competition or Event without liability, and will notify Participants as soon as reasonably practicable.

12. MODIFICATION & CANCELLATION

The Promoter reserves the right to modify, suspend, or cancel the Competition or Event at any time and for any reason, including (but not limited to) where the minimum number of eligible applications is not received or where circumstances outside the Promoter's control make it necessary to do so. In the event of cancellation, no compensation will be payable to Applicants or Participants except as required by applicable law.

13. GOVERNING LAW

These Terms and Conditions are governed by the laws of Queensland, Australia. Each Applicant and Participant irrevocably submits to the exclusive jurisdiction of the courts of Queensland in connection with any dispute arising out of or in connection with these Terms and Conditions or the Competition.

14. CONTACT

Any questions regarding these Terms and Conditions or the Competition should be directed to: hello@nudge.accountants or 07 3233 6400