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Terms and conditions of use of
this data transfer facility
In these terms and conditions:
- ‘we’, ‘us’ and ‘our’ means the
Tax Office
- ‘you’ and ‘your’ means you as
the user of this data transfer facility
- ‘data transfer facility’ means
this electronic data system provided by the Tax Office, and
- ‘person’ includes an
individual, a partnership and any body whether incorporated or not.
How these terms and conditions
apply
These terms and conditions apply to
your current use of this data transfer facility.
These terms and conditions, your use
of this data transfer facility, and information provided to you through this
data transfer facility, are governed by the laws in force in the Australian
Capital Territory, Australia.
Your obligations as a user of
this data transfer facility
1. Access security
If you use a digital certificate,
user ID, password or similar mechanism to access this data transfer
facility, you must:
- comply with the terms and
conditions that relate to that access mechanism
- keep that access mechanism
secure at all times, and
- not disclose that access
mechanism to, or share it with, others.
You must not use an access mechanism
to access this data transfer facility if that access mechanism:
- has not been issued to you, or
- has been revoked by its issuing
authority.
If the security of an access
mechanism issued to you has been compromised, or if there is any change in
the information on which the issue of your access mechanism was based, you
must notify the Tax Office immediately.
2. Data security
Data about individuals and entities
provided to you through this data transfer facility is confidential. You
must ensure that unauthorised persons do not have access to that data. If
your computer will be unattended, even briefly, you must log out from this
data transfer facility or lock your computer. Please refer to the
Security
guidelines on this site for more information.
3.
Breach of terms and conditions
If you breach any of these terms and
conditions, you must:
- immediately advise the Tax
Office of that breach
- immediately stop using this
data transfer facility, and
- not use this data transfer
facility again until the Tax Office advises you can.
4.
Responsibility for actions
You will be responsible for any loss
or damage to the Tax Office or any other person arising from:
- any breach by you of these
terms and conditions, or
- any wilful, negligent or
unlawful act or omission by you in relation to, or in the course of
using, this data transfer facility.
Tax Office obligations
1.
Privacy and secrecy obligations
The Tax Office is bound by:
- the Privacy Act 1988 –
including the Information Privacy Principles set out in section 14 of
that Act – for further information please see the Privacy statement on
this site, and
- the common law, and the secrecy
provisions in taxation legislation, to protect taxpayer and other
information in its possession – for further information refer to the Use
and disclosure section in the
Privacy statement
on this site.
We will ensure that this data
transfer facility complies with these laws at all times.
2.
Provision of this data transfer facility
The Tax Office can:
- limit your ability to use this
data transfer facility
- terminate your access to this
data transfer facility at any time
- determine the times and periods
during which data transfer facility transmissions can take place
- vary the terms and conditions
of use of this data transfer facility (so the terms and conditions
applicable when you next use this data transfer facility may be
different from these terms and conditions), and
- review the activities of users
of this data transfer facility to ensure they are meeting the relevant
terms and conditions of use.
3. Liability and
warranties
The Tax Office:
- provides the data transfer
facility “as is” and without charge,
- gives no express or implied
warranties (and to the full extent permitted by law excludes all
statutory warranties) in relation to the data transfer facility
(including as to its availability for use, performance or fitness for a
particular purpose),
- will not be liable in any way
for any loss or damage (including special, indirect or consequential)
arising from or in connection with the data transfer facility or its use
or performance including activities resulting from the loss or misuse of
your digital certificate, user ID, password or other access mechanism,
and
- is not responsible for any
information you may lose as a result of equipment or power failures or
the Tax Office servers terminating your session due to prolonged periods
of inactivity.
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