Terms and conditions

Terms and conditions of use of this portal 

How these terms and conditions apply 

Your obligations as a user of this portal 

ATO obligations 

Terms and conditions of use of this portal

In these terms and conditions:

• ‘we’, ‘us’ and ‘our’ means the ATO
• ‘you’ and ‘your’ means you as the user of this portal
• ‘portal’ means this electronic data system provided by the ATO
• ‘person includes an individual, a partnership and any body whether incorporated or not.

How these terms and conditions apply

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.

Your obligations as a user of this portal

1. Access security

If you use an AUSkey, user ID, password or similar mechanism to access this portal, you must:

• comply with the terms and conditions that relate to that access mechanism
• keep that access mechanism secure at all times
• not disclose that access mechanism to, or share it with, others.

You must not use an access mechanism to access this portal if that access mechanism:

• has not been issued to you
• has been revoked by its issuing authority.

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.

2. Data security

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.

3. Acting for another person

To use this portal to access data relating to, or to carry out a transaction for, another person:

• you must be currently appointed by that other person to access that data or carry out that transaction on their behalf, and that appointment must not have been revoked
• if that appointment is based on you holding a certain position (for example, as that other person’s employee or agent for tax purposes) – you must currently hold that position, and
• if that appointment is based on you holding a certain qualification (for example, as a registered tax agent) - you must currently hold that qualification and that qualification must not currently be suspended or cancelled.

4. Secondary accounts and certificates

If you are using this portal to create or apply for secondary access for a staff member, for example either:

• a secondary user account for the Tax Agent Portal (a principal and delegated administrator function only)
• a secondary certificate for the Business Portal (an administrator function only available to the primary certificate holder)

you must confirm the identity of each member of your staff for whom you are creating or applying for that secondary access mechanism.

5. Breach of terms and conditions

If you breach any of these terms and conditions, you must:

• immediately advise the ATO of that breach
• immediately stop using this portal
• not use this portal again until the ATO advises you can.

6. Responsibility for actions

You will be responsible for (and you indemnify the ATO against) any loss or damage to any person arising from either any:

• breach by you of these terms and conditions
• willful, negligent or unlawful act or omission by you in relation to, or in the course of using, this portal.

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.

ATO obligations

1. Privacy and secrecy obligations

The ATO is bound by:

• the Privacy Act 1988 – including the Information Privacy Principles set out in section 14 of that Act – for further information please see the Privacy Statement on this site
• the common law, and the secrecy provisions in taxation legislation, to protect taxpayer and other information in its possession – for further information refer to the Use and disclosure section in the Privacy statement on this site.

We will ensure that this portal complies with these laws at all times.

2. Provision of this portal

The ATO can:

• limit your ability to use this portal
• terminate your access to this portal at any time
• determine the times and periods during which portal transmissions can take place
• vary the terms and conditions of use of this portal (so the terms and conditions applicable when you next use this portal may be different from these terms and conditions)
• review the activities of users of this portal to ensure they are meeting the relevant terms and conditions of use.

3. This portal and linked sites

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.

4. Information sent via this portal

The ATO is not responsible for either:

• the accuracy, veracity and completeness of material transmitted to the ATO
• errors in the manner of the input of material transmitted to the ATO
• any information you may lose as a result of equipment or power failures or the ATO servers terminating your session due to prolonged periods of inactivity.

5. Limited liability

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:

• the use or inability to use this portal
• unauthorised access or alterations of your transmissions to or from this portal
• activities resulting from the loss or misuse of your AUSkey, user ID, password or other access mechanism
• statements or conduct of any third party
• any other matter relating to this portal.

6. No warranties by the ATO

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.