BDO Australia Limited ACN 050 110 275 on behalf of itself and its member firms (‘BDO Australia’) provides its content on this website (www.bdo.com.au), including any portal or hidden page (the ‘Website’) subject to the following terms and conditions (the 'Terms') applicable to you as a visitor to our Website.

We may periodically change the Terms, so please check back from time to time. If you are a BDO client accessing our Client Portal, please take time to read the Client Portal Terms and Conditions which together with these Terms govern your use of the Client Portal.

These Terms were last updated June 2019. By accessing, browsing or using this Website, you signify your acceptance of these Terms.

For an explanation of BDO Australia's practices and policies related to the collection, use, and storage of our users' information, please read our Privacy Policy.

1. Copyrights & trademarks

All content and functionality on any part of the Website, including text, graphics, logos, icons, and images and the selection and arrangement thereof, is the exclusive property of BDO Australia or its licensors and is protected by Australian and international copyright laws.

All rights not expressly granted are reserved. The trademarks, service marks, designs, and logos (collectively, the 'Trade marks') displayed on the Website are the registered and unregistered trade marks of BDO Australia or its licensors.

You agree that you will not refer to or attribute any information to BDO Australia or its licensors in any public medium (e.g., press release, websites) for advertising or promotion purposes, or for the purpose of informing or influencing any third party and that you will not use or reproduce any Trade mark of, or imply any endorsement by or relationship with, BDO Australia or its licensors.

You agree that other than in respect of your own content you may provide to BDO Australia you will not:

• make any representations that you have any such rights as set out above, that you do not have;
• adapt, reproduce, store, distribute, sell, print, display, perform, publish or create derivative works from any works or other subject matter or any part of our Website, including the Trade marks; or
• commercialise any works or other subject matter, information, products or services obtained from any part of this Website, without the written permission of BDO Australia or its licensors.

2. Use of content

BDO Australia hereby grants you a non-exclusive, non-transferable license for the term hereof to access and download, display, and print one copy of the content and functionality displayed on the Website on any single computer solely for your internal, business use, provided that you do not modify the Website content in any way and that you retain all copyright and other proprietary notices displayed on the Website content.

As a condition of using the Website, you represent and warrant to BDO Australia that you will not:

• use this Website in a way, or for any purpose, that is unlawful or prohibited by these Terms and Conditions;
• use or attempt to use the Website in any manner which could damage, disable, overburden or impair the Website or interfere with any other party’s use or enjoyment of the Website;
• obtain any materials or information through any means not intentionally made available or provided through the Website;
• link to the Website in a way that damages or takes advantage of our reputation, including but limited to that which suggests or implied any association, affiliation or endorsement with us that you do not have.

Apart from fair dealing as permitted under the copyright law of your country, and as necessary for the operation of the Website, no part of this Website nor the information contained in it may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, reprographic or otherwise, without the prior permission of BDO Australia. BDO Australia’s designated representative for the purpose of receiving notifications from third parties in relation to content transmitted, cached, hosted or referred to on the BDO Australia network is the National Head of Clients & Markets (for contact details please visit our Contact page).

You acknowledge and agree that:

• the Website and any other portals will not be available at all times or without disruption;
• your access to the Website and any other portals may occasionally be limited due to scheduled or unscheduled maintenance;
• access to the Website and any other portals relies on various factors outside our control; and
• we may choose to suspend access to any number of persons for any reason whatsoever.

3. User Postings

You acknowledge and agree that BDO Australia shall own and have the unrestricted right to use, publish, and BDO Australia any of its licensors may otherwise exploit any and all information that you post or otherwise publish on this Website in postings, survey responses, and otherwise, and you hereby waive any claims against BDO Australia and any of its licensors for any alleged or actual infringements of any rights of privacy or publicity, moral rights, or rights of attribution in connection with BDO Australia's use and publication of such submissions.

You covenant that you shall not post or otherwise publish on any part of this Website (including any portal or hidden page) any materials that: (a) are threatening, defamatory, offensive, discriminatory or obscene; (b) would constitute, or that encourage conduct that would constitute, a criminal offense, give rise to civil liability, or otherwise violate law; (c) infringe the intellectual property, privacy, or other rights of BDO or any third parties; (d) contain harmful code such as a computer virus or other destructive element; (e) contain advertising; or (f) constitute or contain false or misleading statements.

BDO Australia does not and cannot review all information posted to the Website by users and is not responsible for such information. However, BDO Australia reserves the right to refuse to post and the right to remove any information, in whole or in part, for any reason or for no reason.

4. Disclaimer

The information contained in this Website is for general guidance on matters of interest only and does not constitute financial or other professional advice. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this application. Accordingly, the information in this application is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, financial or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, financial, legal or other competent advisers. Before making any decision or taking any action, you should consult a BDO Australia professional.

While we have made every attempt to ensure that the information contained in this Website has been obtained from reliable sources, to the extent permitted by law. BDO Australia and any of its licensors are not responsible for any errors, omissions, misrepresentations or misstatements or for the results obtained from the use of this information. All information in this application is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

In no event will BDO Australia and any of its licensors, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken or not taken in reliance on the information on this Website or for any consequential, special or similar damages or injury of whatsoever kind suffered or incurred by anyone arising out of access to or the use, reliance or misuse of or inability to use this Website or its contents or any failure by us to provide access to any websites or information updates, even if advised of the possibility of such damages.

5. Third-party websites

We may provide links to third-party websites, and some of the content appearing to be on this Website is in fact supplied by third parties, for example, in instances of framing of third-party websites or incorporation through framesets of content supplied by third-party servers.

BDO Australia and any of its licensors do not endorse and have no responsibility for these third-party websites, which are governed by the terms of use and privacy policies, if any, of the applicable third-party content providers.

6. Security

While BDO Australia takes reasonable steps to protect the security of our website and communications with it, no data transmission over the Internet can be guaranteed to be totally secure.

We cannot guarantee that this Website or any third-party website will be free from viruses or other harmful code, or that your access to the Website or any third-party website will be uninterrupted.

As such, BDO Australia makes no warranty (whether express or implied) regarding the efficacy of the Website’s security, and cannot ensure the security of any information you transmit to or receive from us. Your use of the Website and transmission of any information to or from BDO Australia  is at your own risk.

7. Liability and Indemnity

You acknowledge and agree that we are not liable to you or any other person for any claim to any extent for loss or damage (including any type of consequential, incidental, special , exemplary or indirect damage or for any loss of profits, revenue or opportunity) caused by or arising out of:

• use or performance of the Website;
• delay or inability to use the Website or related services, the provision of or failure to provide services;
• errors, mistake or inaccuracies on the Website;
• you acting or failing to act on any information contained on or referred to in the Website, or any third party site;
• any fraud;
• any unauthorised access to or use of BDO Australia’s servers;
• any interruption or cessation or transmission to or from the Website;
• any bugs, viruses, Trojan horses, or other harmful code or communications which may be transmitted to or through the Website to any third party;
• the quality or fitness for any purpose of any third party websites;
• any information, goods, service and related graphics obtained through the Website,

and you acknowledge that the existence or occurrence of any of the above items will not be a breach of this agreement.

To the extent the Australian Consumer Law (as contained in Schedule 2 of the Competition and Consumer Act 2010 (Cth)) applies, BDO Australia acknowledges the application of the Competition and Consumer Act 2010 (Cth) to the provision of services to its users and will comply with any condition imposed upon it under this act that is non-excludable.

Subject to the immediately preceding paragraph, the following mandatory warranties against defects apply:

• BDO Australia’s services come with guarantees that cannot be excluded under the Australian Consumer Law.
• For major failures with the services, the user is entitled:
  • to cancel the agreement with BDO Australia; and
  • to a refund for the unused portion of, or compensation for its reduced value.
• The user is also entitled to be compensated for any other reasonably foreseeable loss or damage.  If the failure does not amount to a major failure, the user is only entitled to have problems with the service rectified in a reasonable time and, if this is not done, to cancel the agreement and obtain a refund for the unused portion of the agreement.

Despite anything else in these Terms, to the extent that we are liable (whether in contract, tort or statute or under a right of indemnity) in respect of the Website our cumulative liability is capped in the aggregate at (in our sole discretion) re-supplying the services to which the liability relates or the supply of equivalent services or the sum of AUD$10.00.

You agree to indemnify BDO Australia and any of its licensors and their officers, employees and agents from and against any loss, claim, liability, cost or expense incurred (including reasonable legal fees) by us in respect of a third party claim arising from or in any way related to your use (or misuse) of the Website, your breach of these Terms, any applicable laws or any other terms and conditions which govern your use of this Website.

8. Governing law and jurisdiction

The Terms are governed by and construed in accordance with the laws of Queensland, Australia and the parties submit to the non-exclusive jurisdiction of the Courts of Queensland.