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  • ATO Online services for agents terms and conditions

    Terms and conditions of use of Online services for agents

    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 agents
    • Online services for agents, we mean this electronic data system that we provide
    • person, we mean an individual, a partnership and anybody whether incorporated or not.

    How these terms and conditions apply

    These terms and conditions apply to your current use of Online services for agents.

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

    Your obligations as a user of Online services for agents

    1. Access security

    When you use a security credential (and/or password) to access Online services for agents, you must:

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

    You must not access Online services for agents if access has either:

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    • been revoked by its issuing authority.

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

    2. Data security

    Data about individuals and entities provided to you through Online services for agents 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 from Online services for agents or lock your computer

    3. Acting for another person

    To use Online services for agents 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that other person to access that data or carry out that transaction on their behalf, and that appointment must not have been revoked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 currently be suspended or cancelled.

    4. Employee access

    If you are managing access for employees to use Online services for agents, you must:

    • Ensure access is restricted to your employees and your employees are aware of and comply with these Terms

    Ensure proper use of Online services and employees are aware of their responsibilities when using Online services for agents

    • Ensure employees know and adhere to privacy protocols and the need to know principles
    • Ensure employees understand security protocols and checks and take all reasonable steps to prevent and detect unlawful and unauthorised use and immediately notify us if you know and suspect access has been compromised or any other security breach has occurred

    5. Reasonable use

    Direct ATO digital services (including Online services for agents) are designed and intended for human interaction only.

    Reasonable use provides users of ATO systems with clear expectations regarding the use of these systems to ensure system performance is consistent and maintained for all users.

    You must ensure you do not, you agree not to, and you agree to not enable others to:

    • use high volume ‘data calls’ on ATO systems, which if sustained, may degrade ATO system performance and adversely impact the experience of users. You may not use high volume programs which negatively impact other users or the performance of ATO systems.
    • use in any form of automated or systematic extraction device, program, algorithm or methodology of any or all of the data including but not limited to the use of "screen-scrapers", "bots" and "spiders" or any other type of automated extraction tool not approved by the ATO is not permitted.

    The ATO actively monitors system use and can detect abnormal usage patterns.

    Our services offered through Standard Business Reporting (SBR) are intended to be incorporated into software and can enable higher volume transactions.

    6. Breach of terms and conditions

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

    • advise us of that breach
    • stop using Online services for agents until we advise you can.

    A breach of Reasonable use may result in one or more of the following actions:

    • a direction to change your system usage
    • suspending your access to the service
    • terminating your access to the service.

    7. 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.

    8. Responsibility for actions

    You will be responsible for (and you indemnify us against) any loss or damage to any person arising from any one of the following:

    • any breach by you of these terms and conditions
    • any wilful, negligent or unlawful act or omission by you in relation to, or in the course of using, Online services for agents.

    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 Online services for agents (for example, for updates made and returns, notices, statements, applications and other documents transmitted to us) will continue despite you ceasing to use Online services for agents 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 our Online services for agents complies with these laws at all times.

    2. Provision of Online services for agents

    We can:

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

    3. Online services for agents and linked sites

    Online services for agents 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 online services for agents

    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 Online services for agents
    • unauthorised access or alterations of your transmissions to or from Online services for agents
    • activities resulting from the loss or misuse of your security credential
    • statements or conduct of any third party
    • any other matter relating to Online services for agents.

    6. No warranties by us

    Except as specified in these terms and conditions, we give no implied or express warranties relating to the use of Online services for agents. All statutory warranties are, to the fullest extent permitted by law, expressly excluded.

      Last modified: 22 May 2020QC 50511