• 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 

    Our obligations 

    Terms and conditions of use of this portal

    When we say:

    • we, us and our, we mean the Australian Taxation Office (ATO)
    • you and your, we mean you as the user of this portal
    • portal, we mean this electronic data system that we provide
    • person, we mean 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.

     Back to top 

    Your obligations as a user of this portal

    1. Access security

    When you use an AUSkey and password to access this portal, you must:

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

    You must not access this portal if access has either:

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    • been revoked by its issuing authority.

    If the security of an AUSkey issued to you has been compromised, or if there is any change in the information on which the issue of your AUSkey 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. For more information, refer to Portal Security guidelines. 

    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that other person to access that data or carry out that transaction on their behalf, and that appointment must not have been revoked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
    • 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. Staff access and AUSkey registration

    If you are managing access for staff members to use this portal , you must confirm the identity of each member of your staff for whom you are creating or applying for that AUSkey on behalf of. For example, a standard AUSkey (delegated administrator function only). 

    5. Breach of terms and conditions

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

    • advise us of that breach
    • stop using this portal until we advise you can.

    6. Responsibility for actions

    You will be responsible for (and you indemnify us against) any loss or damage to any person arising from any one of the following:

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

    However, your liability to us will be reduced to the extent that any wilful, negligent or unlawful act or omission by us 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 us) will continue despite ceasing to use this portal or having access to it.

     Back to top

    Our obligations

    1. Privacy and secrecy obligations

    For information about your privacy, refer to the Privacy statement. We will ensure that this portal complies with these laws at all times.

    2. Provision of this portal

    We can:

    • limit your ability to use this portal
    • terminate your access to this portal at any time
    • work out 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 not on our sites, even if linked to our site. We take no responsibility for your use of a site we are not responsible for or the information on it.

    4. Information sent via this portal

    We are not responsible for:

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

    5. Limited liability

    We 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:

    • 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 and password
    • statements or conduct of any third party
    • any other matter relating to this portal.

    6. No warranties by us

    Except as specified in these terms and conditions, we give no implied or express warranties relating to the use of this portal. All statutory warranties are, to the fullest extent permitted by law, expressly excluded.

    Back to top

Relying on our information - our commitment to you

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).