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Privacy statement

This site is operated by the ATO using both Commonwealth and commercial web hosting facilities. When visiting this site, a record of your visit is logged. The following information is recorded for statistical purposes and is used by the ATO to help improve the site. This information is supplied by your browser:

  • the user's server address
  • the user's operating system (for example Windows, Mac etc)
  • the user's top level domain name (for example .com, .gov, .au, .uk etc)
  • the date and time of the visit to the site
  • the pages accessed and the documents downloaded
  • the previous site visited
  • the type of browser used.

No attempt will be made to identify users or their browsing activities except in the unlikely event of an investigation, where a law enforcement agency may exercise a warrant to inspect the Internet web server logs.

Last Modified: Friday, 20 June 2003



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.

Copyright

© Commonwealth of Australia

This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved.

Requests for further authorisation should be directed to the Commonwealth Copyright Administration, Copyright Law Branch, Attorney-General’s Department, Robert Garran Offices, National Circuit, BARTON ACT 2600 or posted at http://www.ag.gov.au/cca.