Terms of use
The terms and conditions of use of Online services for non-residents may change over time. They are current at the time they are published on this page.
By using Online services for non-residents, you agree to be bound by the Online services for non-residents terms and conditions current at each time 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.
Access and data security
You must:
- always keep your Online services for non-residents access credential secure – don't disclose it or share it with others
- ensure that no other person has access to your Online services for non-residents security credential
- log out from the Online services for non-residents system when you're not using it
- lock or secure your computer or device if it's shared or left unattended
- only use your Online services for non-residents account in accordance with the Online services for non-residents terms and conditions, for purposes you're authorised for at the relevant time of access
- notify us immediately if you suspect that the security of your Online services for non-residents account has been compromised
- not use your Online services for non-residents account for any unlawful or improper purpose.
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.
Warranties and indemnity
We give no express or implied warranties in relation to the Online services for non-residents system or its use.
All statutory warranties are, to the fullest extent permitted by law, expressly excluded. You warrant that:
- the personal information supplied by you in connection with your Online services for non-residents system account is true and accurate
- you have read and understood the Online services for non-residents system terms and conditions
- you have complied with the Online services for non-residents system terms and conditions current at each time of use
- your use of the Online services for non-residents system is properly authorised at the relevant time of access
- you agree to indemnify us against any loss or claim arising from either
- your non-compliance with the Online services for non-residents system terms and conditions
- acting in a manner or for a purpose for which you are not authorised at the relevant time of access.
Your liability will be reduced to the extent that any wilful, negligent, or unlawful act or omission by us contributed to the loss or claim.
Privacy notice
We collect personal information about you when you use this online service. We may also collect personal information about your authorised contacts when they act on your behalf. 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 your and/or your authorised contact's information for the purpose of administering the Online services for non-residents system.
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
- providing 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. You are not required to provide your TFN, and you won't be committing an offence if you choose not to provide it.
Where authorised by law, we may give the information we collect 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 how:
- you can access and seek correction of information we hold about you
- to make a complaint if you think we have breached the 'Australian Privacy Principles'
- 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. These services do not collect or send information about 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.