Terms of use and conditions

We may change, modify, add or remove any part of these 'Terms of use and conditions', change, modify, add to or remove any material contained on the Essentials to strengthen your small business website or any other aspect of the resource without notice or liability. Please ensure you regularly check these 'Terms of use and conditions' to ensure you are familiar with them in their current form. Your continued use of the resource is considered as your acceptance of any changes to the terms of use.

Accessing the resource

There are two levels of access:

  • general users can access all material but cannot take advantage of a range of features including saving progress
  • registered users can access a range of features including saving progress and building a personalised learning course list based on their needs.

    Collecting and using your information

    When you use and register to access the Essentials to strengthen your small business website, certain information is collected from you. Some information is automatically collected when you visit the website. The types of information that are collected, and the purposes of collection, are described in the following sections of these terms of use and conditions.

    In addition to what is detailed below, information is also collected for the purposes of website and system administration, including monitoring to prevent security breaches, fault finding, investigation and incident response.

    Registration details

    When you register to use the Essentials to strengthen your small business website your details are collected to provide you with a unique user profile so you can access this educational resource. We use some of this information to understand who is using this resource and if they are finding it useful as an educational tool. We only:

    • collect information by lawful and fair means
    • use the information for a lawful purpose
    • collect it with your consent.

    During registration we will ask for your email address. Your email address is used by the ATO to conduct research and marketing about the resource. We will not add it to a mailing list (unless we specifically ask your permission) or disclose it without your consent.

    For important information about your privacy and collecting your personal information, visit the ATO website.

    Browser information

    We host the Essentials to strengthen your small business website using commercial web hosting facilities. When visiting this website, a record of your visit is automatically logged. The following information supplied by your browser is recorded:

    • your server address
    • your operating system (for example, Windows, Mac, iOS, Android etc)
    • your top level domain name (for example, .com, .gov, .au, .uk etc)
    • the type of browser used (for example, Microsoft Edge, Google Chrome, Mozilla Firefox, etc)
    • the date and time you visit the website
    • the pages you accessed and the documents downloaded
    • the previous site visited.

    The data listed above is collected for the following purposes:

    • website and system administration (including monitoring to prevent security breaches, fault finding, investigation and incident response)
    • enhancement of the website to improve the user experience
    • research and development.


    A ‘cookie’ is a small text file that our website may place on your computer as a tool to remember your preferences.

    Cookies are not used to identify you in any way. Most internet browsers are pre-set to accept cookies. If you prefer not to receive cookies, you can adjust your internet browser to refuse cookies, or to warn you when cookies are being used, by selecting the appropriate settings on your browser, however, please note that if you do this you may not be able to use the full functionality of the website.

    Visit the Office of the Australian Information Commissioner at www.oaic.gov.au for advice about the way personal information can be collected, how it is used and disclosed.

    Website analytics

    Our website uses Google Analytics, a service which transmits website traffic data to Google servers in the United States. Google Analytics does not identify individual users or associate your IP address with any other data held by Google. We use reports provided by Google Analytics to help us understand website traffic and webpage usage.

    By using this website, you consent to the processing of your website usage data by Google in the manner described in and for the purposes set out above.

    Identification of users

    No attempt will be made to identify users using the information collected by the website, except where a law enforcement (or other government) agency exercises a legal authority to inspect the internet logs or databases (for example, by warrant, subpoena, or notice to produce) or where we access the internet logs and databases for the purposes of:

    • monitoring to prevent security breaches
    • investigating and responding to incidents.

    Our commitment to you

    We are committed to providing you with general information to help you understand how the Australian tax and super systems work, how your taxes are collected and how they are used to benefit you and your community.

    This resource is not designed to provide tax advice on your rights and obligations as an individual or business owner.

    Visit the ATO website at www.ato.gov.au if you are seeking assistance for your specific circumstances. If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

    The ATO has compiled the material on this website in good faith and has endeavoured to ensure that all material is accurate and does not breach any entity's rights at the time of its inclusion. However, the material may contain unintentional errors and is provided 'as is'.

    To the maximum extent lawful, the ATO:

    • exclude all warranties in respect of this website and the material contained on it; and
    • are not liable for: any loss or damage however caused resulting from your use or inability to use this website or the material, or any incidental, special or consequential damages arising from the use or inability to use the website or the material contained on it.