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  • Terms and conditions of use – online services for non-residents

    1.1 The Terms and Conditions of use of online services for non-residents may change over time. The Terms and Conditions current at a given time are those published on this page.

    1.2 By using the online services for non-residents, you are agreeing to be bound by the online services for non-residents Terms and Conditions current at each time of use.

    2. Definitions

    2.1 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 non-residents
    • online services for non-residents, we mean this electronic data system that we provide.

    3. Access and data security

    You must:

    3.1 Ensure that if your computer will be unattended, even briefly, you log out from this online service or lock your computer.

    3.3 Keep your information secure and ensure it is not accessed by an unauthorised individual.

    4. Suspension or cancellation of online services for non-residents

    4.1 The ATO retains the right to suspend or cancel your online services for non-residents account at any time where it suspects any of the following has occurred:

    • 4.2 That there has been unauthorised access of your account.
    • 4.3 That your account has been used for a purpose for which you were not properly authorised at the relevant time of access.
    • 4.4 That your account is being used for any unlawful or improper purpose.
      Last modified: 05 Jun 2017QC 52406