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ATO Online services for foreign investors terms and conditions

Terms and conditions of use of Online services for foreign investors.

Last updated 25 June 2023

When we say:

  • we, us and our – we mean the Australian Taxation Office (ATO)
  • you and your – we mean you as the user of Online services for foreign investors
  • Online services for foreign investors – 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 Online services for foreign investors.

If you don't agree to these terms and conditions contact us.

These terms and conditions, your use of online services, and information provided to you through our online services, are governed by the laws in force in the Australian Capital Territory, Australia.

Your obligations as a user of Online services for foreign investors

1. Access security

When you use a security credential to access Online services for foreign investors, 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 Online services for foreign investors if access has either:

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  • been revoked by its issuing authority.

If the security credential issued to you has been compromised, or if there is any change in the information on which the issue of your security credential was based, you must notify the issuing authority immediately.

2. Permitted use of Online services for foreign investors

Individuals and entities are permitted use of Online services for foreign investors for the following functions and purposes:

  • managing your personal details
  • lodging or submitting certain forms
  • viewing your foreign investor information.

3. Data security

Data about individuals and entities provided to you through Online services for foreign investors is confidential. You must ensure that unauthorised persons do not have access to that data - criminal penalties may apply to unlawful disclosures. If your computer will be unattended, even briefly, you must log out from Online services for foreign investors or lock your computer – see Online security for more information.

4. Acting for another person

To use Online services for foreign investors to access data relating to, or to carry out a transaction for, another person, you must be currently authorised by that other person to access that data or carry out that transaction on their behalf. That authorisation must not have been revoked.

If your authorisation is based on you holding a certain position (for example, as that other person’s employee or legal representative) – you must currently hold that position.

5. Employee access

If you are permitting access for employees to use Online services for foreign investors, you must ensure access is restricted to your employees and they are aware of and comply with these terms and conditions.

6. System use

Our digital services (including Online services for foreign investors) are designed and intended for human interaction only and must not be used for any other purpose than those outlined in these terms and conditions.

By using Online services for foreign investors for the permitted uses as outlined in these terms and conditions it will ensure consistent system performance is maintained for all users.

You must ensure you do not, and agree not to enable others, to cause disruption to the system.

This means that you are not allowed to use any third-party software or programs (like bots, scraper tools) to access, monitor, or copy Online services for foreign investors or its contents unless we have given you permission to do so.

The use of electronic forms carries a risk of IT security issues, including the risk of your computer, software or data being damaged by any virus which might be transmitted or activated via the system or your access to it.

Your use of this system will be logged for the purpose of security and usage monitoring.

7. Breach of terms and conditions

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

  • advise us of that breach
  • stop using Online services for foreign investors until we advise you can.

A breach of reasonable use may result in one or more of the following actions:

  • a direction to change your system usage
  • suspending your access to the service
  • terminating your access to the service.

8. Digital correspondence

By accepting these terms and conditions, you are agreeing to receive correspondence from us electronically.

There may be situations where correspondence is sent to you via multiple channels. This occurs because we need to meet the deemed service provisions contained in the Taxation Administration Regulations 2017, Foreign Acquisitions and Takeovers Act 1975 and mandatory service requirements under the Acts Interpretation Act 1901.

9. Responsibility for actions

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

  • breach by you of these terms and conditions
  • wilful, negligent or unlawful act or omission by you in relation to, or in the course of using, Online services for foreign investors.

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 Online services for foreign investors (for example, for updates, notices, statements, applications and other documents transmitted to us) will continue despite you ceasing to use Online services for foreign investors or having access to it.

Our obligations

1. Privacy and secrecy obligations

The Privacy Act 1988 safeguards personal information collected by Government agencies to ensure Commonwealth Government agencies (including us) comply with the Australian Privacy PrinciplesExternal Link when collecting, using and disclosing your personal information.

For further information, refer to our Privacy policy. We will ensure that Online services for foreign investors complies with these laws at all times.

2. Disclosure to other agencies

The information you provide may be shared with government agencies, including State and Territory agencies, as authorised by Relevant legislation, including the Taxation Administration Act 1953 and Foreign Acquisitions and Takeovers Act 1975.

The information you provide may also be disclosed to agencies or representatives of foreign governments.

Examples of when we might share information include assessing information provided when a foreign person:

  • lodges an application for Foreign Investment approval
  • lodges a Vacancy Fee return
  • updates their details
  • lodges a Registration notice.

Examples of agencies to whom we may disclose your information are:

  • Department of Home Affairs
  • law enforcement agencies.

3. Provision of Online services for foreign investors

We can:

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

4. Online services for foreign investors and linked sites

Online services for foreign investors 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.

5. Information sent via Online services for foreign investors

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.

6. 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 Online services for foreign investors
  • unauthorised access or alterations of your transmissions to or from Online services for foreign investors
  • activities resulting from the loss or misuse of your security credential
  • statements or conduct of any third party
  • any other matter relating to Online services for foreign investors.

7. No warranties by us

Except as specified in these terms and conditions, we give no implied or express warranties in relation to the use of Online services for foreign investors. All statutory warranties are, to the fullest extent permitted by law, expressly excluded.

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