This website is operated by The Australian States & Territories Tax Reformer Pty Ltd.

If you use this website, you are agreeing to be bound by the terms and conditions listed below and any other laws or regulations which apply to this website. If you do not accept these terms and conditions, you must refrain from using this website. The Australian States & Territories Tax Reformer Pty Ltd reserves the right to amend these terms and conditions from time to time. Amendments will be effective immediately upon notification on this website. Your continued use of this website following such notification will represent an agreement by you to be bound by the terms and conditions as amended.

The possible identification of any person arising out of anything on this website is purely coincidental and unintended. By using or opening this website you acknowledge and agree that each and any opinion expressed on this website is that of The Australian States & Territories Tax Reformer Pty Ltd and not of any director, manager, shareholder, consultant or any of their associates (“associates” being that range of entities expressed in section 318 of the Income Tax Assessment Act 1936).

All intellectual property rights in this website, including design, text, graphics, logos, icons, the selection and arrangement thereof, sound recordings and all software relating to this website, belong to or are licensed by The Australian States & Territories Tax Reformer Pty Ltd. These intellectual property rights are protected by Australian and international laws.

You are permitted to print one hard copy of the material on this website for non-commercial use, research, criticism or review.

Subject to the conditions prescribed under the Copyright Act 1968 (Cth) and similar legislation which applies in your location, you may not in any form or by any means copy, adapt, reproduce, store, modify, distribute, print, upload, display, perform, publish, post, frame within another website or create derivative works from any part of this website or commercialise any information obtained from any part of this website without The Australian States & Territories Tax Reformer Pty Ltd’s prior written consent.

This website may contain links to other websites. Those links are provided for convenience only and may not remain current or be maintained. The Australian States & Territories Tax Reformer Pty Ltd is not responsible for the content or privacy practices associated with those linked websites.

Any information which you transmit to this website is transmitted at your own risk. If you become aware of any problems with the security of the website, you must inform The Australian States & Territories Tax Reformer Pty Ltd immediately.

You must ensure that your access to this website is not illegal or prohibited by laws which apply to you.

You acknowledge and agree that:

  • The Australian States & Territories Tax Reformer Pty Ltd does not provide any warranties with respect to the website and it is made available on an ‘as is’ basis.
  • This website has been compiled by The Australian States & Territories Tax Reformer Pty Ltd on the basis of general information. Changes in circumstances after publication may affect the completeness or accuracy of this information. It is your responsibility to assess and verify the accuracy, completeness and reliability of the information on this website, and to seek professional advice in relation to that information.
  • The information on the website is not, and is not intended to be, advice and you should not act or refrain to act on the basis of any of the material on this website without first satisfying yourself (including by obtaining independent advice) as to the truth or accuracy of all information given.
  • The Australian States & Territories Tax Reformer Pty Ltd maintains complete editorial control over the website and may alter, amend or cease the operation of the website at any time in its sole discretion.
  • The website will not operate on a continuous basis and may be unavailable from time to time, and
  • you must take your own precautions to ensure that the process that you employ for accessing the website does not expose you to the risk of viruses, malicious computer code or other forms of interference which may damage your own computer or software.

Subject to the following paragraphs, The Australian States & Territories Tax Reformer Pty Ltd is not liable for any loss or damage, however caused (including, but not limited to, by The Australian States & Territories Tax Reformer Pty Ltd’s negligence) suffered by you in connection with this agreement or your use of this website.

Except as contemplated by the following paragraph, nothing in these terms and conditions is intended to limit any of your rights under the Competition and Consumer Act 2010 (Cth). If the Competition and Consumer Act 2010 (Cth) or any other legislation states that there is a guarantee in respect of goods or services supplied, and The Australian States & Territories Tax Reformer Pty Ltd’s liability for breach of that guarantee may not be excluded but may be limited, The Australian States & Territories Tax Reformer Pty Ltd’s liability for such breach is limited to, in the case of a supply of goods, replacing the goods or supplying equivalent goods or repairing the goods, or in the case of supply of services, supplying the services again or paying the cost of having the services supplied again.

You agree to indemnify The Australian States & Territories Tax Reformer Pty Ltd for all loss or damage, penalties, fines, expenses and costs (including legal costs) which arise out of or relate to your use of this website, any information that you provide to The Australian States & Territories Tax Reformer Pty Ltd via this website or any damage that you may cause to this website. This indemnification includes, without limitation, liability relating to copyright infringement, defamation, invasion of privacy and trade mark infringement.

If a dispute arises regarding these terms of use, the laws of the State of Queensland, Australia will apply. In relation to any such dispute, you agree to submit to the non-exclusive jurisdiction of the courts of the State of Queensland, Australia. If you access this website in a jurisdiction other than Queensland, Australia, you are responsible for compliance with the laws of that jurisdiction, to the extent that they apply.