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The ATO Community (the 'Community') is subject to these Terms of Service (TOS) which you agree to by accessing the site. The TOS may be amended without notice to you. You must regularly review the latest version of the TOS, as it will be the terms upon which you access the Community at all times.

1. The Community presents information provided by registered users. We make no representations as to the accuracy of the information presented that has not expressly originated from and been endorsed by the ATO. For the avoidance of doubt, ATO endorsed content will be clearly identifiable by all users. By using the Community, you agree to bear all risks associated with the use of any information, including any reliance on the accuracy, completeness, or usefulness of such information.
2. We do not pre-screen or regularly review posts, but we have the absolute right (though not the obligation) to modify and/or remove, without notice, any content published.
3. By agreeing to the TOS, you agree to be subject to the House rules.
4. The Community will send you emails providing you with information about conversations in which you have participated or conversations and websites in which you might be interested based on your past site activities. By agreeing to the TOS, you consent to receive these emails though this does not affect your ability to opt out of receiving emails by activating the 'opt out' option included in each email.
5. If you choose to provide us with information that identifies you, this is personal information that is subject to our Privacy statement.
6. ATO endorsed content is subject to the ATO's Commitment Statement.