Website - general

  1. This website will enable you to interact with research and development tasks and experiments carried out on behalf of the Australian Taxation Office.
  2. Tools and services featured on this website may not be publicly available now or in the future. The ATO accepts no responsibility (expressed or implied) for the delivery or availability of tools and services displayed on this website.
  3. Information provided on this website may be in the form of summaries and generalisations - this information is intended to support research only, and not to provide advice or guidance to the public in terms of your tax affairs. Please refer to for any information relating to your particular context or to your personal circumstances.
  4. Some information is provided to us by third-party data providers and may not be accurate, complete or up to date. As a result, the ATO accepts no responsibility (expressed or implied) for the accuracy, currency and completeness of information.
  5. Links to third-party websites are inserted for your convenience but do not constitute an endorsement of material at those sites, or any associated organisation, product or service.
  6. We will make reasonable efforts to ensure that our online services are provided continuously, with minimal disruption for system maintenance or fixing faults.


  1. You should be aware of the risks associated with using websites.
    1. We will use all reasonable actions to ensure that ATO online services and your information are not compromised. However, we cannot guarantee that no harmful surreptitious code or contaminants, including viruses, bugs, trojan horses, spyware or adware, will enter online services provided by the ATO.
    2. We recommend that you use appropriate and up-to-date firewall and anti-virus software to protect your computer systems.
  1. The ATO accepts no liability or responsibility for any interference with or damage to your computer, software or data occurring as a result of accessing ATO online services. However, we will do our best to help you if we can.
  2. We may sever links to a website or system outside our control if it compromises online services provided by the ATO.

Information Collection and Use

The ATO collects information that personally identifies you (“personal information”) in some circumstances, for example when you subscribe to updates about our services or you participate in an activity and volunteer your details. The types of personal information we collect include name, contact details, identification information, organisation, title, information submitted in forms, and enquiry/complaint details. We also collect general information about all of our users' interactions with us, including interactions you have with this website and our activities, and any contact we have with you by telephone, email or online for purposes including security, dispute resolution and training. 

We store and manage information about our subscribers such as email addresses, emails received, links accessed (we sometimes track this for customers through our software) and other details entered by customers into our systems, which are subject to our Terms of Use but are not otherwise limited or controlled by us. It is possible that in this respect we could handle sensitive information such as information about professional association membership, political beliefs, health and religion. We do not use this information for our own purposes.

We collect, use and disclose your personal information to provide, administer, improve and personalise our products and services, maintain and update our records, manage our relationship with you and our customers and deal with your enquiries and concerns. The ATO compiles demographic and product use information, but in the aggregate only. There is no link between the subscriber or interaction information we collect on this website, and any other interactions you may have with the ATO or Australian Government. We may collect, use and disclose your personal information in connection with suspected fraud, misconduct and unlawful activity.

If you are our customer, your personal information is used to create your personal access to our email marketing product, and to contact you in the course of using this product. We use the email marketing tool to manage our email services, and such information may be processed and/or stored on servers located in the United States of America. Demographic and profile data collected by Campaign Monitor may be used to tailor this web site or any requested email communications, and to display information that is more relevant to you. Campaign Monitor also compiles demographic and product use information, but in the aggregate only, and may make that aggregate information publicly available. Under no circumstances will Campaign Monitor make any personal information about an individual user available publicly in this manner.

Your email address is only used to send you information that you have requested. As part of your use of our email marketing software, Campaign Monitor allows you to elect to receive, or not receive, certain information from Campaign Monitor. Campaign Monitor adheres strictly to permission-based email policy. Except as mentioned above, Campaign Monitor will not send you unsolicited email information, commercial offers or advertisements. Campaign Monitor will not sell, rent, or loan our contact lists or our customer’s contact lists (including customer data) to any outside firms not involved in the provision of Campaign Monitor services, nor will Campaign Monitor use customer contact lists for their own marketing purposes. All emails that you have requested will have an option to unsubscribe. Unsubscribe requests are fulfilled within minutes and no further communications will be sent to users who have stated that they do not wish to receive the specified information.

We may not be able to do the things described above without your personal information. For example, we may not be able to communicate with you and deal with your enquiries.


The ATO will not use or disclose your personal information without your consent, except:

  • where required or authorised by law;
  • to implement the terms of any agreement we have with you;
  • to assist the lawful investigation of a law enforcement authority;
  • to protect the rights, property or personal safety of another ATO customer, any member of the public or ATO;
  • as otherwise described in this Privacy Policy.