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  • Disclaimer

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    Current and prior year information

    Information on is categorised as either:

    • current financial year information, or
    • prior financial year information.

    We cannot guarantee that every document will appear in the correct tax year.

    You should:

    • check the content of all documents
    • seek independent advice before making decisions based on the content found on
    • not rely on the information we provide.

    Online services for individuals and ATO app

    • Online Services and the ATO app allows you to interact and transact with the ATO.
    • Before you start any transactions, you should get appropriate professional advice relevant to your circumstances.
    • Information provided by online services or the ATO app may be a summary or general information. It may not cover your personal circumstances.
    • Some information is from third-party data providers and may not be accurate, complete or up-to-date.
      • We accept no responsibility (expressed or implied) for the accuracy, currency and completeness of information.
      • Links to third-party websites are inserted for your convenience. They do not constitute endorsement of material at those sites, or any associated organisation, product or service.
    • 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.
    • It is your responsibility to give us correct and complete information. Penalties apply for making false or misleading statements.
    • We make reasonable effort to ensure that our online services are provided continuously, with minimal disruption for system maintenance or fixing faults.


    • You should be aware of the risks associated with using websites and mobile applications.
      • We will take all reasonable steps to ensure that ATO online services, the ATO app and your information are not compromised.
      • We cannot guarantee that no harmful code or contaminants, including viruses, bugs, trojan horses, spyware or adware, will enter online services or the mobile app we provide.
      • We recommend you use appropriate and up-to-date firewall and anti-virus software to protect your devices.
    • We accept no liability or responsibility for any interference with or damage to your device, software or data occurring from accessing Online services for individuals or the ATO app.
    • We may sever links to a website or system outside our control if it compromises online services or mobile applications we provide.
      Last modified: 29 Jun 2021QC 46062