Relying on our website information
We're committed to providing you with accurate, consistent and clear information to help you understand your rights, entitlements and obligations.
If you follow our information and it turns out to be incorrect or 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 information 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 information does not fully cover your circumstances, or you're unsure how it applies to you, contact us or seek professional advice.
If you would like more information about our commitments to you, refer to Our Charter.
Our online services
- Online services for individuals and the ATO app
- Online services for agents
- Online services for business
- Online services for foreign investors
- Online services for non-residents
When you use our online services, 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 this 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's your responsibility to ensure that the correct financial year has been chosen for the transaction.
It's 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.
Online services for individuals and the ATO app
Online services for individuals and the ATO app allow you to:
- access tax and superannuation information
- complete transactions in a secure online environment.
Before starting any transactions, obtain appropriate professional advice relevant to your individual circumstances.
Information provided by online services or the ATO app may be a summary or general information. It may not cover your personal circumstances.
Online services for agents
Online services for agents allows registered agents and their authorised staff to access tax and superannuation information and complete transactions through a secure online environment. It provides real-time visibility and control of client data to make it easier to manage client obligations.
Online services for business
For information about our commitments to you when using our online services for your business transactions, refer to ATO Online services for business terms and conditions.
Online services for foreign investors
Online services for foreign investors allows you to manage your foreign investment obligations. You can use Online services for foreign investors to:
- lodge and pay for your residential land applications
- monitor your current residential land applications
- view your historical residential land applications
- manage your details and asset registrations
- lodge and pay your annual vacancy fee returns.
Online services for non-residents
Online services for non-residents is a system for those who are offshore and make supplies of either imported services, digital products or low value imported goods to consumers in Australia. It's also for electronic distribution platform operators who are required to report sharing economy transactions.
Security
You should be aware of the risks associated with using websites and mobile applications.
We'll take all reasonable steps to ensure that ATO online services, the ATO app and your information are not compromised. However, we can't 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.