These terms and conditions apply to the use of this website, including the submission of taxation returns, the accessing or use of information and the making of payments.


In using this website for these or any other purposes, you agree to be bound by these terms and conditions. If you do not accept these terms and conditions, you must refrain from using this website. These terms and conditions must be read in conjunction with any other applicable terms and conditions governing the use of this website, including any user agreement, user manuals and Notice of Approval for a Special Tax Return issued by the Commissioner under Section 49 of the Taxation Administration Act 1997.


1.         Terminology


In these terms and conditions, unless the context otherwise requires:


“Commissioner” means the Commissioner of State Revenue appointed under Section 7 of the Taxation Administration Act 1997 (Tas), and any office which substantially succeeds to the duties, functions and powers of that office.


“Copyright Act” means the Copyright Act 1968 (Cwlth), as amended or replaced from time to time.


“Crown” means The Crown in Right of Tasmania.


“Purposes” means the purposes set out in clause 3.


2.         Amendments to the Terms and Conditions


The Crown reserves the right to amend these terms and conditions from time to time. Amendments will be effective immediately upon the amended terms and conditions being uploaded to, and accessible from, this website. Your continued use of this website following such an amendment will represent an agreement by you to be bound by these terms and conditions as amended.


3.         Purposes of this Website


Unless the Crown agrees otherwise in writing, you are provided with access to this website only for the following purposes:


          the lodgement of taxation returns and information

          the lodgement of other information

          access to, and use of, information on this website

          the making of payments through this website.


4.         Restriction on Use of this Website


Unless otherwise stated in these Terms and Conditions you acknowledge that you are permitted to use this website only for the Purposes.


5.         Disclaimer


Subject to clause 6, the Crown does not accept any responsibility regarding the accuracy, completeness, or relevance to your purposes (whether Purposes or otherwise), of the information on this website. You are advised to verify any information obtained from this website with the relevant Commonwealth or State government department, local government body or other appropriate source and to obtain any appropriate professional advice.


No warranty is given that:


(a)        anything obtained from this website is free of infection by computer viruses or other contamination;


(b)        access to this website or any part of it will be free from interruption; or


(c)        the services provided by this website will function to a particular level, standard, expectation or description.


Any links to other websites that have been included on this website are provided for your convenience only. The Crown accepts no responsibility for the accuracy, availability, or appropriateness to your purposes, of any information or services on any other website.


The Crown and its officers, employees and agents accept no liability, however arising (including liability for negligence), for any loss resulting from your use of or reliance upon the information or services on this website, or your reliance upon the availability of such information or services at any time.


6.         Exception to Disclaimer


Despite clause 5, and subject to Part 4 of the Taxation Administration Act 1997 (Tas), the Crown will:


(a)        refund the amount of any overpayment made by you through this website; and


(b)        not impose a penalty for, or charge interest upon, the amount of any underpayment made by you (except where that underpayment has subsequently been notified to you and has not then been rectified within the applicable time limit);


to the extent that the overpayment or underpayment is actually caused by your reasonable reliance on any information on this website.


The Crown is not liable to pay any other amounts, including damages or compensation, for loss or damage suffered due to your reliance on any information or services on this website.


The disclaimer set out in clause 5 does not attempt or purport to exclude liability arising under statute to the extent that such liability cannot be lawfully excluded.


7.         Computer Viruses, etc.


You must take your own precautions to ensure that your use of or access to this website does not expose you to the risk of viruses, malicious computer code or other forms of interference which may damage or disrupt your own computer system.


The Crown accepts no liability for, and makes no warranties in respect of, any interference or damage to your own computer system or any other loss (including loss of data or files) which arises in connection with your use of this website or any linked website.


8.         Copyright


All material (including test, graphics, logos, icons, sound recordings, video recordings and software) published on this website is protected so far as is allowed by the provisions of the Copyright Act.


Apart from any use permitted by the Copyright Act, the Crown grants to you a licence (within the meaning of the Copyright Act) to download, print and otherwise reproduce the material on this website for non-commercial purposes only.


If it is indicated on this website that specific material may be used for commercial purposes, you are licensed to the extent so expressed and subject to the condition that the copyright owner’s name and interest in the material be acknowledged when the material is reproduced or quoted, either in whole or in part.


For permission to reproduce or use material on this website beyond this limited licence, you must first obtain written consent from the Crown through the Department of Treasury and Finance.


9.         Security of Transmission of Information


The Crown is not responsible for, and makes no warranties in respect of, the security of any transmission of information you make to the Crown through this website.  Accordingly, any such transmission is made at your own risk and the Crown will not be responsible for any loss suffered as a consequence of the transmission.


Nothing in this clause 9 derogates from:


(a)        the terms of the Crown’s personal information protection statement (as amended or replaced from time to time), located at; or


(b)        the Crown’s obligations under the Personal Information Protection Act 2004 (Tas) or the Privacy Act 1988 (Cwlth),


in respect of information collected or received by the Crown.


10.       Passwords


You agree not to disclose any username or password to use this website to any other person and acknowledge that you are responsible for maintaining the confidentiality of your username and password.


11.       Termination of Access


Access to this website may be terminated at any time by the Crown without notice. These terms and conditions survive any such termination.


12.       Governing Law


These terms and conditions are governed by the laws in force in Tasmania. You agree to submit to the jurisdiction of the courts of Tasmania in respect of any matter arising out of these terms and conditions or your use of this website.


13.       General


The Crown accepts no liability for any failure of the Crown or its officers, employees or agents to comply with these terms and conditions where such failure is due to circumstances beyond the Crown’s reasonable control.


If the Crown waives any rights available to it under these terms and conditions on one occasion, this does not mean that those rights are waived on any other occasion.


If any of these terms and conditions are held to be invalid, unenforceable or illegal for any reason, those terms and conditions are severed to the extent of the invalidity, unenforceability or illegality and the remaining terms and conditions continue in full force.


14.       To Access the Website


To access the website, click where indicated. By doing so, you acknowledge that you have read, understood and accept these terms and conditions of use.