Copyright

© Commonwealth of Australia 2015

Your right to use material on this website (and your obligations in using that material) will be set out in the copyright statement on the relevant material.

In accordance with Australian Government policy, the Inspector-General of Taxation (IGT) makes public sector information available on an open and reusable basis where possible. The copyright statement may permit your use under a Creative Commons (CC) BY Attribution 3.0 Australia licence, with the exception of the Commonwealth Coat of Arms, the Inspector-General of Taxation logo, photographs, images and signatures. Where this applies, the material will be marked with a CC logo (see below). The full licence terms are available from Creative Commons BY Attribution 3.0 Australia.

Attribution

Use of Inspector-General of Taxation material under a Creative Commons BY Attribution 3.0 Australia licence requires you to attribute the work (but not in any way that suggests that the IGT endorses you or your use of the work).

Inspector-General of Taxation material used ‘as supplied’

Provided you have not modified or transformed Inspector-General of Taxation material in any way including, for example, by changing the text; calculating percentage changes; graphing or charting data; or deriving new statistics from published IGT statistics – then the Inspector-General of Taxation prefers the following attribution:

Source: Inspector-General of Taxation

Derivative material

If you have modified or transformed Inspector-General of Taxation material, or derived new material from those of the Inspector-General of Taxation in any way, then the IGT prefers the following attribution:

Based on Inspector-General of Taxation data

Other Copyright

Where Inspector-General of Taxation material is not available under a Creative Commons BY Attribution 3.0 Australia licence then:

You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved.

The Treasury maintains the Inspector-General of Taxation website. All requests and enquiries about reproduction and rights should be submitted through the Treasury Copyright Request Form.

Use of the Commonwealth Coat of Arms

The terms under which the Commonwealth Coat of Arms can be used are detailed on the It’s an Honour website.

Other Use

Use of material in a way not permitted on this website, or otherwise allowed under the Copyright Act 1968, may be an infringement of copyright. Where you wish to use material in a way that is beyond the scope of the terms of use that apply to it, you must first obtain the agreement of The Treasury or the Inspector-General of Taxation. To make a request, please complete the Treasury Copyright Request Form.

Linking to the Inspector-General of Taxation website

The following conditions need to be met when linking to the Inspector-General of Taxation website

• All links should be to the Inspector-General of Taxation homepage https://www.igt.gov.au or to a high-level topic page.
• Inspector-General of Taxation content must not be framed within your site or be displayed in a way that misrepresents the ownership of the content.
• Use of any material from the Inspector-General of Taxation website will be subject to the restrictions, copyright, creative commons and disclaimers appearing on the Inspector-General of Taxation website.

You must not:

• imply that the Australian Government or the Inspector-General of Taxation endorses your website or product;
• use the Inspector-General of Taxation website solely for commercial practices;
• alter any of the website’s contents;
• contravene government policy; or
• provide a link to the Inspector-General of Taxation website from a site that is not in the public interest.

The Inspector-General of Taxation reserves the right, solely at its discretion, to request the removal of your link at any time.

If you require further information please email the Webmaster.