Terms and conditions of use of this portal
How these terms and conditions apply
Your obligations as a user of this portal
In these terms and conditions:
These terms and conditions apply to your current use of this portal.
These terms and conditions, your use of this portal, and information provided to you through this portal, are governed by the laws in force in the Australian Capital Territory, Australia.
If you use an AUSkey, user ID, password or similar mechanism to access this portal, you must:
You must not use an access mechanism to access this portal if that access mechanism:
If the security of an access mechanism issued to you has been compromised, or if there is any change in the information on which the issue of your access mechanism was based, you must notify the issuing authority immediately.
Data about individuals and entities provided to you through this portal is confidential. You must ensure that unauthorised persons do not have access to that data. If your computer will be unattended, even briefly, you must log out from this portal or lock your computer. Please refer to the Portal Security guidelines for more information.
To use this portal to access data relating to, or to carry out a transaction for, another person:
If you are using this portal to create or apply for secondary access for a staff member, for example either:
you must confirm the identity of each member of your staff for whom you are creating or applying for that secondary access mechanism.
If you breach any of these terms and conditions, you must:
You will be responsible for (and you indemnify the ATO against) any loss or damage to any person arising from either any:
However, your liability to the ATO will be reduced to the extent that any wilful, negligent or unlawful act or omission by the ATO has contributed to that loss or damage.
Your responsibility for activities undertaken by you through this portal (for example, for updates made and returns, notices, statements, applications and other documents transmitted to the ATO) will continue despite ceasing to use this portal or having access to it.
The ATO is bound by:
We will ensure that this portal complies with these laws at all times.
The ATO can:
This portal may not contain all the information that you need. We do not prepare (or necessarily endorse) the information on non-ATO sites, even if linked to a ATO site. The ATO takes no responsibility for your use of a non-ATO site or the information on it.
The ATO is not responsible for either:
The ATO will not be liable for any direct, indirect, incidental, special, consequential or exemplary damages (including for loss of profits, goodwill, information, data or other intangible losses) resulting from either:
Except as specified in these terms and conditions, the ATO gives no implied or express warranties in relation to the use of this portal. All statutory warranties are, to the fullest extent permitted by law, expressly excluded.
We are committed to providing you with advice and guidance you
can rely on, so we make every effort to ensure that what we give
you is correct.
If you follow our advice or guidance and it turns out to be
incorrect, or it is misleading and you make a mistake as a
result, we will take that into account when determining what
action, if any, we should take.
Some of the advice and guidance on this website applies to a
specific financial year. This is clearly marked. Make sure you
have the information for the right year before making decisions
based on that information.
If you feel that our advice and guidance does not fully cover
your circumstances, or you are unsure how it applies to you,
contact us or seek professional advice.
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).