Last updated on: 22/05/2022
The material on this website is provided as a general reference only and should not be regarded as legal advice. Users should seek legal advice relevant to their own personal and / or business circumstances (including independent legal advice where appropriate) when assessing any liability, benefit or entitlement.
Once material has been downloaded from this website, it is your responsibility to keep it safe. The Australian Revenue Offices cannot accept any responsibility for any loss, liability, claim, demand or damages arising from the download and subsequent use of these materials.
You agree to use this site only for lawful purposes, and in a manner that does not infringe the rights of, or restrict or inhibit the use of this site by any third party. Such restrictions or inhibitions includes, without limitation, conduct which is unlawful, or which may harass or cause distress or inconvenience to any person, and the transmission of obscene or offensive content or disruption to the normal flow of dialogue within this site.
Every effort will be made to ensure the accuracy, currency and reliability of the data contained on this website. However changes in circumstances after the publication of material may impact on its currency and relevance.
The providers of this website are also not responsible for the content, accuracy, reliability or currency of any information contained on websites to which a link is provided. Such links are provided as a service and it is your responsibility to make decisions about the relevance, accuracy, currency and reliability of information found on such sites.
We cannot guarantee that these links will work at all times and have no control over the availability of the linked pages.