Conditions of Use

1. Purpose

1.1 The Entity has indicated that it wishes to use the Registered Software Web Facility (the Register) to list their software products.

1.2 The Register is available to list software products only where:

(a) the Entity accepts and agrees to be bound by these Conditions; and

(b) the Entity declares that a software product has been tested against specified ATO test scenarios and that it produces the same results as the specified ATO test scenarios.

1.3 Providing a declaration does not give an Entity an entitlement to be listed on the web facility.

1.4 The acceptance by the ATO of the declaration and application for listing does not constitute a service. The ATO does not accept any liability howsoever arising for the Register not being able to be accessed.

2. Use of the Web facility

2.1 The Entity may only use the Register to list software products which have been declared by the Entity to have been tested against specified ATO test scenarios and to have produced the same results as produced in the specified ATO test scenarios.

2.2 Once the product has been listed, the Entity will remove the software product from the Register if at any time it ceases to produce the same results as the test scenarios specified by the ATO from time to time. Once listed, the Entity will be given edit access to enable them to do this.

2.3 It is the responsibility of the Entity to ensure that the description of their product listing on the Register accurately reflects their product.

3. Who do the conditions apply to

3.1 These Conditions of Use apply to the Entity and the ATO.

4. Changes to the Conditions

4.1 The ATO may change the Conditions at any time.

4.2 The ATO will make all reasonable attempts to bring any changes to the attention of the Entity prior to the changes taking effect.

4.3 If the Entity does not accept the changes to the Conditions, it will notify the ATO, and the Entity will no longer be able to list its software products on the Register.

5. Use of the Register

5.1 True, complete and accurate information has been provided to the ATO by the Entity when a declaration and application were made by the Entity for the software product to be listed on the Register.

5.2 The Entity is responsible for making any changes to the description of their product on the Register to ensure that it accurately reflects their software product.

6. Specifications and test scenarios

6.1 The test scenarios are produced solely for the purpose of enabling the Entity to seek to be listed. These scenarios are liable to change, and the ATO does not warrant that these represent a complete, exhaustive or exclusive set of outcomes under taxation law.

6.2 The specifications initially provided by the ATO are subject to individual interpretation, and the ATO does not warrant that these represent a complete, exhaustive or exclusive position under taxation law.

6.3 New specifications may be issued by the ATO and the initial specifications withdrawn and as noted in Clause 2.2 it is the responsibility of the Entity to ensure that its listed product complies with whatever scenarios are provided from time to time in order to remain listed.

6.4 The Entity should take independent advice on the state of taxation law at any given time in order to provide a software product which accurately addresses any taxation law not reflected in the specifications and/or scenarios.

6.5 The Entity is responsible for monitoring compliance of the software product on a continuous basis against the specified test scenarios in view of any changes to the specifications. The Entity is responsible for keeping abreast of developments to the law independent of any changes that may be highlighted by the ATO on the Register.

6.6 If the product no longer produces the same result specified in each scenario being tested, the Entity is responsible for either promptly fixing their product and/or promptly removing it from the Register. If the Entity does not so remove the product, the ATO may remove the product from the web facility. If the Entity believes that the scenario produces an incorrect result, it must notify the ATO immediately.

6.7 The Tax Office may request that The Entity provide copies of output for the product, based on the specified test scenarios. If the product does not produce the same result specified in each scenario being tested the Tax Office may remove the product from the Register in accordance with Condition 6.6. If The Entity does not provide the requested output, the Tax Office may remove the product from the Register in accordance with Condition 6.9.

6.8 While the ATO will make all reasonable attempts to contact the Entity prior to removing a product from the Register, the ATO nonetheless reserves the right at any time, for any reason, and without notice, to remove any software product from the Register.

6.9 The ATO retains ownership of the Register at all times, and may either remove or put a software product on the Register at any time.

7. Dispute Resolution

7.1 The Entity will investigate any complaint made to it in relation to the software product listed on the Register. If the Entity believes or agrees the complaint is of substance, the Entity will rectify the matter within a reasonable time and/or remove the software product from the Register in accordance with clause 6.6.

7.2 Where the ATO receives a complaint about the accuracy of the product, or the veracity of the declaration, the ATO will:

(a) refer the complainant to the Entity for resolution of the complaint; and

(b) may also independently investigate the complaint.

7.3 Where the ATO investigates a complaint under 7.2(b), it will notify the Entity of the outcome of the investigation. If as a result of the investigation the ATO believes the complaint to be of substance, the Entity will rectify the complaint to the satisfaction of the ATO.

8. Liability

8.1 The Entity will be liable for and indemnify the ATO in respect of any loss, damage or injury howsoever arising that may result from the listing of a software product of the Entity on the or from any use of the Register by the Entity.

8.2 If the Entity breaches these Conditions of Use the ATO may commence proceedings to protect its interests, and/or may revoke the right to use the Register and/or remove the product from the list and/or put any material on the site concerning the Entity's breach.

8.3 The liability of either party for breach of these Conditions of Use or for any other common law or statutory cause of action arising out of the Register shall be determined under the relevant law in Australia that is recognised, and would be applied by the High Court of Australia.

9. Glossary

Entity means the manufacturer of a software product who has made a declaration to the ATO which includes agreeing to be bound by these Conditions.

ATO means the Australian Taxation Office.

Specifications means copies of legislation, rulings, court decisions and other information provided by the ATO to assist the Entity to develop a software product.

Test scenarios means the scenarios specified by the ATO from time to time against which the Entity is required to test their software products and to declare that the product produces the same result as the test scenario as a pre-condition to Registration.

10. Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).