The information on this site is intended as a general reference for Internet users. It is made available on the understanding that the Commonwealth, as represented by the Australian Taxation Office and the SBR Agencies, as a result of providing this information, is not engaged in providing professional advice.
While SBR will make every reasonable effort to maintain current and accurate information on this site, users should be aware that, to the extent permitted by law, the Commonwealth and the SBR Agencies make no representation, give no warranty and accept no liability (direct or indirect and including negligence) whatsoever arising from or connected to or concerning the currency, accuracy, reliability, fitness for purpose or completeness of any material contained on this site or any linked site, or any action taken or reliance made by a user on any material contained on this site or any linked site. The Commonwealth and the SBR Agencies recommend that users exercise their own skill and care with respect to their use of this site and any linked sites and any material on these sites.
The material on this site may include views or recommendations of third parties, which do not necessarily reflect the views of the Commonwealth or the SBR Agencies, or indicate their commitment to a particular course of action.
Links to other websites are inserted for convenience and do not constitute endorsement of material at those sites, or any associated organisation, product or service.
The listing of a person or organisation in any part of this website in no way implies any form of endorsement by the Commonwealth or the SBR Agencies of the products or services provided by that person or organisation.
To the extent permitted by law, the Commonwealth and the SBR Agencies make no representation, give no warranty and accept no liability (direct or indirect and including negligence) whatsoever for any loss, disruption, interference with or damage to a user's computer system, software or data occurring in connection with or relating to this website, linked sites or their use. Users are encouraged to take appropriate precautions to ensure that whatever is selected from this site or a linked site is free of viruses or any other contaminations that may interfere with or damage the user's computer system, software or data.
To the extent that any liability cannot be excluded by law but can be limited, the liability of the Commonwealth and the SBR Agencies is limited to, at the Commonwealth’s discretion, in the case of goods any one or more of the following: (i) the replacement of the goods or the supply of equivalent goods; (ii) the repair of the goods; (iii) the payment of the cost of replacing the goods or of acquiring equivalent goods; (iv) the payment of the cost of having the goods repaired; or in the case of services: (i) the supplying of the services again; or (ii) the payment of the cost of having the services supplied again.
For the purpose of this disclaimer SBR Agencies means:
- the Australian Taxation Office (ATO)
- the Australian Bureau of Statistics (ABS);
- the Australian Prudential Regulation Authority (APRA);
- the Australian Securities and Investments Commission (ASIC);
- the Australian Treasury;
- each State or Territory as represented by the agency or department responsible for that State or Territory's involvement in the SBR Program; and
- any other entities that may be included in the SBR Program.