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    • Disclaimer

      Prior year information

      Information on is categorised and displayed as either current information, or information applicable in a prior financial year. However, the ATO cannot guarantee that every document will appear in the correct tax year - you should check the content of all documents and seek independent advice before embarking on a transaction that is based on information published on

      Current year information

      The information returned on this website in response to your query may not apply to this financial year. As a result, users should check the content of all documents returned by this website in response to your query and seek independent advice before embarking on a transaction.

      Online services for individuals - disclaimer

      Website - general

      1. This website will enable you to interact and transact with the ATO.
      2. Before you start any transactions, you should obtain appropriate professional advice relevant to your particular circumstances.
      3. Information provided on this website may be in the form of summaries and generalisations - it may omit detail that could be significant in a particular context or to your personal circumstances.
      4. Some information is provided to us by third-party data providers and may not be accurate, complete or up to date. As a result, the ATO accepts no responsibility (expressed or implied) for the accuracy, currency and completeness of information.
      5. 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.
      6. It is your responsibility to give us correct and complete information. Tax law prescribes penalties for making false or misleading statements.
      7. Links to third-party websites are inserted for your convenience, but do not constitute endorsement of material at those sites, or any associated organisation, product or service.
      8. We will make reasonable efforts to ensure that our online services are provided continuously, with minimal disruption for system maintenance or fixing faults.


      1. You should be aware of the risks associated with using websites.

      a. We will use all reasonable actions to ensure that ATO online services and your information are not compromised. However, we cannot guarantee that no harmful surreptitious code or contaminants, including viruses, bugs, trojan horses, spyware or adware, will enter online services provided by the ATO.

      b. We recommend that you use appropriate and up-to-date firewall and anti-virus software to protect your computer systems.

      1. The ATO accepts no liability or responsibility for any interference with or damage to your computer, software or data occurring as a result of accessing ATO online services. However, we will do our best to help you if we can.
      2. We may sever links to a website or system outside our control if it compromises online services provided by the ATO.
      Last modified: 15 Dec 2015QC 46062