The ATO's default copyright licence is set out below.  It does not authorise use of any SBR Mark or any other trade mark or logo appearing on this website, but will apply to any other material published on (or made available for downloading from) this website unless that material specifies (or is made available together with) a different copyright licence.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


Please contact SBR by email at with any copyright enquiries or for the use of any of the SBR Marks.

Last updated:
Last updated: 23 June 2021
Page ID: 179