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 Tax Ombudsman 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 Tax Ombudsman 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 the Tax Ombudsman 

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  

Tax Ombudsman endorses you or your use of the work). 

Tax Ombudsman material used ‘as supplied’ 

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

Source: Tax Ombudsman 

Derivative material 

If you have modified or transformed the Tax Ombudsman material, or derived new material from those of the Tax Ombudsman in any way, then the Tax Ombudsman prefers the following attribution: 

Based on Tax Ombudsman data 

Other Copyright 

Where Tax Ombudsman 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 Tax Ombudsman 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 Tax Ombudsman. To make a request, please complete the Treasury Copyright Request Form. 

Linking to the Tax Ombudsman website 

The following conditions need to be met when linking to the Tax Ombudsman website 

• All links should be to the Tax Ombudsman homepage http://www.taxombudsman.gov.au or to a high-level topic page. 

• Tax Ombudsman 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 Tax Ombudsman website will be subject to the restrictions, copyright, creative commons and disclaimers appearing on the Tax Ombudsman website. 

You must not: 

• imply that the Australian Government or the Tax Ombudsman endorses your website or product 

• use the Tax Ombudsman website solely for commercial practices 

• alter any of the website’s contents 

• contravene government policy 

• provide a link to the Tax Ombudsman website from a site that is not in the public interest. 

The Tax Ombudsman 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.