Terms of use
Definitions
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 non-residents
- 'online services for non-residents', we mean this electronic data system that we provide.
Using Online services for non-residents
The Terms and Conditions of use of online services for non-residents may change over time. The Terms and Conditions are current at a given time and published on this page.
By using the Online services for non-residents, you are agreeing to be bound by the Online services for non-residents 'Terms of use' at each time of use.
Access and data security
You must:
- ensure that if your computer will be unattended, even briefly, you log out from this online service or lock your computer
- keep your information secure and ensure it is not accessed by an unauthorised individual.
Suspension or cancellation of online services for non-residents
We retain the right to suspend or cancel your Online services for non-residents account at any time where we suspect any of the following has occurred:
- There has been unauthorised access of your account.
- Your account has been used for a purpose for which you were not properly authorised at the relevant time of access.
- Your account is being used for any unlawful or improper purpose.
Privacy notice
We collect personal information about your authorised contacts when you use this online service. This personal information may include details that identify an individual. These types of collections include (but are not limited to) information from the individual in their capacity as:
- an authorised person, such as a director
- a partner in a partnership structure
- a sole trader.
This notice explains how we manage the personal information we collect.
We are authorised by the Taxation Administration Act 1953 to collect personal information.
We will collect the authorised contact’s name, business/legal name, role, email address, business and mobile phone numbers for the purposes of contacting them to discuss your Australian taxation accounts and to provide information about these taxation accounts to the authorised contact if they contact us.
If you have provided any Australian tax file number (TFN) relating to you as an individual, we may use it so we can identify you. The Taxation Administration Act 1953 authorises us to ask for your TFN. It is not an offence not to quote an Australian TFN relating to an individual.
Where authorised by law, we may give this information to other government departments and agencies. We also provide taxpayer information to treaty partners overseas under 'international tax agreements' with many other countries. For more details about these tax treaties, see Our international tax agreements.
Our privacy policy contains important information about your privacy, including:
- information about how you can access and seek correction of information we hold about you
- how to make a complaint if you think we have breached the 'Australian Privacy Principles', and
- how we will deal with any privacy complaints.
When you use our online systems, we collect certain information from your computer and browser.
Our online services automatically send us usage data using analytics tools, including Google Analytics, to help improve our services. They do not collect or send your identity. For more information about Google Analytics, see Google privacy policyExternal Link.
The information you provide on the registration form is secure. If you or we provide information by email, please be aware that this may not be secure.