Accounting services in particular:- bookkeeping, time recording, billing, payment of accounts, payroll preparation, preparation of business statements and accounts, preparation of tax returns, company secretarial services, preparation of business plans, auditing; business management assistance, consulting and advice in the following areas:- taxation, financial services, superannuation, investment, salary packaging, insurance; business administration services; on-line and computer based services:- compilation and systemisation of information into computer databases, tools to process business transactions on-line, on-line access to financial and management information, on-line information services relating to accounting and taxation, all of the aforementioned accounting and business services provided electronically via telecommunications, computers, computer networks and the Internet