Security of information

Taxation Acts have secrecy provisions that prohibit any officer of the ATO (or any other government department) from accessing, recording or disclosing anyone's taxation information except in performing their duties or in specific situations permitted by taxation laws. There are severe penalties for breaking these provisions.

Your personal information will not be released unless the law permits it or your permission is given. We provide a secure environment and a reliable system but you should be aware that there may be inherent risks associated with the transmission of information via the Internet. For those who do not wish to use the Internet, the ATO provides alternative ways of obtaining and providing information. In some circumstances, the ATO security guidelines may also require us to send particular information by non-electronic means.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information 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 information 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 information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

© 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)