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  • Business Portal terms and conditions

    Online services for business

    Online services for business is here. The Business Portal and electronic superannuation audit tool are being replaced by Online services for business for all your tax and super needs. We recommend you start using this new service for your transactions with us. For more information go to Online services for business.

    Terms and conditions of use of the Business Portal

    When we say:

    • we, us and our, we mean the Australian Taxation Office (ATO)
    • you and your, we mean you as the user of the Business Portal
    • the Business Portal, 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 the Business Portal.

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

    Your obligations as a user of the Business Portal

    1. Access security

    When you use a security credential (and/or password) to access the Business Portal, you must:

    • comply with the terms and conditions that relate to that security credential access mechanism
    • keep that security credential secure at all times
    • not disclose that security credential to, or share it with, others.

    You must not use an access mechanism to the Business Portal if that access mechanism has:

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    • been revoked by its issuing authority.

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

    2. Data security

    Data about individuals and entities provided to you through the Business Portal is confidential. You must ensure that unauthorised persons do not have access to that data. If your computer will be unattended, even briefly, you must log out of the Business Portal or lock your computer – see Online security for more information.

    3. Acting for another person

    To use the Business Portal to access data relating to, or to carry out a transaction for, another person:

    • you must be currently appointed by that other person to access that data or carry out that transaction on their behalf, and that appointment must not have been revoked
    • if that appointment is based on you holding a certain position (for example, as that other person’s employee or agent for tax purposes) – you must currently hold that position
    • if that appointment is based on you holding a certain qualification (for example, as a registered tax or BAS agent) – you must currently hold that qualification and that qualification must not be suspended or cancelled.

    4. Breach of terms and conditions

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

    • advise us of that breach
    • stop using the Business Portal until we advise you can.

    5. Digital correspondence

    By accepting these terms and conditions, you are agreeing to accept appropriate correspondence from the ATO electronically.

    There may be situations where correspondence is sent via two channels where we need to meet the deemed service provisions contained in the Taxation Administration Regulations 2017 as well as any mandatory service requirements under the Acts Interpretation Act 1901.

    6. 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, the Business Portal.

    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 the Business Portal (for example, for updates made and returns, notices, statements, applications and other documents transmitted to us) will continue despite you ceasing to use the Business Portal or having access to it.

    Our obligations

    1. Privacy and secrecy obligations

    For information about your privacy, refer to the Privacy policy. We will ensure that the Business Portal complies with these laws at all times.

    2. Provision of the Business Portal

    We can:

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

    3. The Business Portal and linked sites

    The Business Portal 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.

    4. Information sent via the Business Portal

    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.

    5. 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 the Business Portal
    • unauthorised access or alterations of your transmissions to or from the Business Portal
    • activities resulting from the loss or misuse of your myGovID
    • statements or conduct of any third party
    • any other matter relating to the Business Portal.

    6. 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 the Business Portal. All statutory warranties are, to the fullest extent permitted by law, expressly excluded.

      Last modified: 01 Feb 2021QC 63234