Disclaimer

Prior year information

Information on ato.gov.au is categorised and displayed as either current information, or information applicable in a prior financial year. However, the ATO cannot guarantee that every document will appear in the correct tax year - you should check the content of all documents and seek independent advice before embarking on a transaction that is based on information published on ato.gov.au

Current year information

The information returned on this website in response to your query may not apply to this financial year. As a result, users should check the content of all documents returned by this website in response to your query and seek independent advice before embarking on a transaction.

Online services for individuals - disclaimer

Website - general

1. This website will enable you to interact and transact with the ATO.
2. Before you start any transactions, you should obtain appropriate professional advice relevant to your particular circumstances.
3. Information provided on this website may be in the form of summaries and generalisations - it may omit detail that could be significant in a particular context or to your personal circumstances.
4. Some information is provided to us by third-party data providers and may not be accurate, complete or up to date. As a result, the ATO accepts no responsibility (expressed or implied) for the accuracy, currency and completeness of information.
5. Some transactions relate to a particular financial year - it is your responsibility to ensure that the correct financial year has been chosen for the transaction.
6. It is your responsibility to give us correct and complete information. Tax law prescribes penalties for making false or misleading statements.
7. Links to third-party websites are inserted for your convenience, but do not constitute endorsement of material at those sites, or any associated organisation, product or service.
8. We will make reasonable efforts to ensure that our online services are provided continuously, with minimal disruption for system maintenance or fixing faults.

Security

9. You should be aware of the risks associated with using websites.

a. We will use all reasonable actions to ensure that ATO online services and your information are not compromised. However, we cannot guarantee that no harmful surreptitious code or contaminants, including viruses, bugs, trojan horses, spyware or adware, will enter online services provided by the ATO.

b. We recommend that you use appropriate and up-to-date firewall and anti-virus software to protect your computer systems.

10. The ATO accepts no liability or responsibility for any interference with or damage to your computer, software or data occurring as a result of accessing ATO online services. However, we will do our best to help you if we can.
11. We may sever links to a website or system outside our control if it compromises online services provided by the ATO.

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)