End user agreement

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End User Agreement for the use of the ATO Digital Wholesale Services.


When we say:

  • ATO Digital Wholesale Services, we mean services provided through the SBR Channel, or the ATO API Portal
  • we, us and our, we mean the Business Entity and each Sender Individual;
  • you and your, we mean you as the user of ATO Digital Wholesale Services.

We understand and agree that in consideration for access to ATO Digital Wholesale Services

1. (Authorisation) We must not use ATO Digital Wholesale Services to submit information for someone else unless:

  • We are authorised by them to do so; and
  • We have made sure that they have agreed to these terms
     

2. (Receipt) The ATO will send Us a receipt to Our Software when they receive information. If We have not received a receipt, then the ATO has not received the information and We will need to resubmit it.
 

3. (Use of information) In order to validate the sender of the report and direct information to the relevant ATO system, reports and information transmitted to and from the ATO will be passing through ATO Digital Wholesale Services. The relevant channel will record in audit logs the fact that the transmission occurred but will not retain the content of the transmissions. Some personal information may be stored in the logs only for audit purposes.
 

4. (Performance of approved Software) The Australian Taxation Office has not supplied or tested the approved Software that We are using and is not responsible for any loss or damage whatsoever or howsoever it may arise that We suffer, or may suffer, as a result of any claim against Us by a third party, (including if the approved Software fails to perform as expected) arising from or in relation to Our use of the approved Software.
 

5. (Performance of ATO Digital Wholesale Services) While the Australian Taxation Office will use reasonable efforts to rectify any issues with ATO Digital Wholesale Services it is aware of, the ATO Digital Wholesale Services is being made available "as is". The Australian Taxation Office may suspend or terminate access to the ATO Digital Wholesale Services for some or all software products at any time. To the extent permitted by law, the Australian Taxation Office:

  • makes no representations or warranties express or implied in relation to the operation or effectiveness of the ATO Digital Wholesale Services; and
  • will not be liable in any way for any loss or damage whatsoever or howsoever it may arise that We suffer, or may suffer, as a result of any claim against Us by a third party, arising from or in relation to Our use of the ATO Digital Wholesale Services.

The Business Entity indemnifies the Australian Taxation Office against any loss or damage which the Australian Taxation Office suffers, incurs or becomes liable for and which arise from any breach of this agreement and/or any wilful, negligent, unauthorised or unlawful act or omission by the Business Entity or a Sender Individual in relation to the use of the ATO Digital Wholesale Services.

To the extent that the Australian Taxation Office's liability for the ATO Digital Wholesale Services cannot be excluded, it is limited to the resupply of the relevant goods or services, or the cost of such resupply, at the Australian Taxation Office's option, or otherwise to the minimum amount permitted by law.

We acknowledge that the ATO will hold the benefit of the limitation of liability and the indemnity in paragraphs 4 and 5. We acknowledge and agree that such provisions can be enforced by the ATO at its sole discretion on behalf of itself.

6. (Amendment) The Australian Taxation Office may amend these terms at any time. Those terms current at any time are those then published on ATO websites. By using the ATO Digital Wholesale Services, the Business Entity and the Sender Individual agree in each case to be bound by these terms current as at that time.
 

7. (Binding) These terms are a legally binding contract between the Australian Taxation Office, the Business Entity and the Sender Individual.
 

8. (Use of the ATO Digital Wholesale Services)

  • The Business Entity is responsible for all transactions and communications carried out by Us under ATO Digital Wholesale Services and will not permit any person to use the ATO Digital Wholesale Services other than with its authority and unless they have agreed to these terms.
  • The Business Entity represents and warrants that the Sender Individual has agreed to these terms.
    I represent and warrant that I am authorised by the Business Entity to accept these terms on its behalf and that it agreed to be bound by these terms.
    A provision or part of a provision of this agreement that is void or otherwise unenforceable may be severed and the remaining provisions or parts of the provisions continue in force.

Definitions

ATO means the Australian Taxation Office.

ATO Digital Wholesale Services means services that are provided through the SBR Channel, the ATO API Portal, or other ATO channels

Approved Software means third party software that has been enabled to submit information via the ATO API Portal and has been endorsed by the ATO as conformant with ATO quality standards.

Australian Government means the Commonwealth of Australia acting through and represented by the Australian Taxation Office.

Business Entity means the business sending a report to the ATO through the ATO Digital Wholesale Services

ATO API Portal means a secure point of access which accommodates the real-time, direct requests to facilitate lightweight API integration with ATO registered Software.

SBR means the Standard Business Reporting Program.

SBR Channel means the set of capabilities hosted by the Australian Taxation Office which delivers the ability to interact electronically for the submission of reports and information via SBR-enabled Software.

Sender Individual means the individual who works for the Business Entity who is using the ATO Digital Wholesale Services in order to send a message on their own account or as an intermediary on behalf of another business.