Terms and conditions of use of Online services for business
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 business, which may include a third party acting on your behalf or someone who has access to your system or credentials
- Online services for business, we mean this electronic data system that we provide
- person, we mean an individual, a partnership and any entity whether incorporated or not.
How these terms and conditions apply
These terms and conditions apply to your current use of Online services for business.
These terms and conditions, your use of Online services for business, and information provided to you through Online services for business, are governed by the laws in force in the Australian Capital Territory, Australia.
Your obligations as a user of Online services for business
1. Access security
When you use a security credential (or password) to access Online services for business, you must:
- comply with the terms and conditions that relate to your security credential
- keep your security credential (or password) secure at all times
- not disclose your security credential (or password) to any person or share it with others.
You must not access Online services for business if access has either:
- not been issued to you
- been revoked by its issuing authority.
If 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. Permitted use of Online services for business
Businesses and approved self-managed super fund (SMSF) auditors are permitted use of Online services for business for the following functions and purposes:
- managing your business and personal details
- lodging or submitting certain forms
- sending secure messages
- viewing your business tax information
- viewing your communication preferences
- viewing, creating and updating payment plans
- maintaining and updating payment methods.
3. Data and system security
Data about individuals and entities provided to you through Online services for business is confidential. You must ensure that unauthorised persons do not have access to that data. You cannot pass on any information to a third party without consent from the person you are currently appointed by. If your computer will be unattended, even briefly, you must log out of Online services for business or lock your computer.
In addition to safeguarding data within your systems, you must make all reasonable efforts to ensure controls are in place to safeguard your systems, networks and resources. Adequate protection means you have implemented protections to ensure your systems, networks and resources are safe from downtime, interference or malicious intrusion. See Cyber safety for more information.
If you think you have identified a vulnerability in one of our systems, services or products, report it to us as quickly as possible.
4. Acting for another person
To use Online services for business 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. That appointment must not have been revoked.
If your 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
- under the Corporations Act 2001 to act on behalf of the entity in your capacity as an insolvency practitioner – this appointment must be current.
5. Employee access
If you are permitting access for employees to use Online services for business, you must ensure:
- access is restricted to your employees, and they are aware of and comply with these terms and conditions
- proper use of Online services for business, and that employees are aware of their responsibilities when using Online services for business
- employees know and adhere to privacy protocols and the need-to-know principles
- employees understand security protocols and checks. They take all reasonable steps to prevent and detect unlawful and unauthorised use. They immediately notify us if they know or suspect access has been compromised or any other security breach has occurred.
6. System use
Our digital services (including Online services for business) are designed and intended for human interaction only. They must not be used for any other purpose than those outlined in these terms and conditions.
By using Online services for business for the permitted uses outlined in these terms and conditions, it will ensure consistent system performance is maintained for all users.
You must ensure you do not, and agree not to enable others to, cause disruption to the system.
This means that you are not allowed to use any third-party software or programs (like 'screen-scrapers', 'bots', 'spiders' or other tools not approved by us) to access, monitor, or copy Online services for business or its contents unless we have given you permission to do so.
We actively monitor 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.
7. Breach of terms and conditions
If you breach any of these terms and conditions, you must:
- immediately advise us of that breach
- immediately stop using Online services for business
- not use the service again until we advise you can.
A breach of these terms and conditions 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
- investigation.
8. Digital correspondence
By accepting these terms and conditions, you are agreeing to receive correspondence from us electronically.
There may be situations where correspondence is sent to you via multiple channels. This occurs because we need to meet the deemed service provisions contained in the Taxation Administration Regulations 2017 and mandatory service requirements under the Acts Interpretation Act 1901.
9. Responsibility for actions
You will be responsible for (and you indemnify us against) any loss or damage to any person from either any:
- breach by you of these terms and conditions
- wilful, negligent or unlawful act or omission by you in relation to, or in the course of using Online services for business.
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 business (for example, updates, notices, statements, applications and other documents transmitted to us) will continue despite you ceasing to use Online services for business or having access to it.
Our obligations
1. Privacy and secrecy obligations
For information about your privacy, refer to the ATO privacy policy. We will ensure that Online services for business complies with privacy laws at all times.
2. Provision of Online services for business
We can:
- limit your ability to use Online services for business
- terminate your access to Online services for business at any time
- work out the times and periods when Online services for business transmissions can take place
- vary the terms and conditions of use of Online services for business. This means that the terms and conditions applicable when you next use Online services for business may be different from these terms and conditions
- review the activities of users of Online services for business to ensure they are meeting the relevant terms and conditions of use.
3. Online services for business and linked sites
Online services for business 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 business
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 business
- unauthorised access or alterations of your transmissions to or from Online services for business
- 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 business.
6. No warranties by us
Except as specified in these terms and conditions, we give no implied or express warranties in relation to the use of Online services for business. All statutory warranties are, to the fullest extent permitted by law, expressly excluded.