Legal
Last updated: September 2026
SmartCalc's calculators and reference content (including BAS due dates and GST guidance) are provided for general informational purposes only. They do not constitute tax, financial, legal, or professional advice of any kind, and shouldn't be relied on as a substitute for advice from a qualified accountant, registered tax or BAS agent, or the Australian Taxation Office. By using this site, you agree to these terms; if you don't agree with them, please don't use the site.
We aim to keep figures, rates, and dates on this site accurate and current at the time of publication, and each calculator states when its underlying rules were last checked against a primary source (see the About page). However, tax rates, thresholds, and lodgement dates can change, and calculations may not account for your specific circumstances. Always independently verify any figure before lodging a return, issuing an invoice, or making a financial decision based on it, particularly using ATO Online Services, myGov, or a registered agent for anything BAS or GST related.
To the maximum extent permitted by law, SmartCalc and its operator accept no liability for any loss, damage, or expense (direct or indirect) arising from reliance on this site's calculators, figures, or content. Use of this site is entirely at your own risk.
Nothing in these terms excludes, restricts, or modifies any consumer guarantee, right, or remedy that applies to you under the Australian Consumer Law (Schedule 2 of the Competition and Consumer Act 2010 (Cth)) and cannot lawfully be excluded. Where our liability can be limited rather than excluded, it's limited, at our option, to re-supplying the relevant service (in this case, providing corrected figures or content) or the cost of doing so.
SmartCalc is provided on an "as is" and "as available" basis. We don't guarantee the site will be available uninterrupted, error-free, or free of viruses or other harmful components, and we may modify, suspend, or discontinue all or part of the site (including individual calculators) at any time without notice.
The text, design, layout, and underlying code of SmartCalc's calculators and reference pages are owned by SmartCalc's operator or used under licence, and are protected by Australian copyright law. You're welcome to link to any page on this site and to use the calculators for your own personal or business reference. You may not copy, republish, scrape, or redistribute this site's content or calculator logic, in whole or substantial part, on another site or service, or use it to train or fine-tune an AI or machine learning model, without our prior written permission.
You agree not to use automated tools (bots, scrapers, or crawlers other than standard search engine indexing) to extract data or content from this site at a rate or in a manner that could disrupt the service; not to attempt to interfere with, disable, or reverse-engineer the calculators' underlying logic; and not to use the site for any unlawful purpose. We may restrict or block access from any source we reasonably believe is breaching this clause.
SmartCalc may display third-party advertising, including advertising served by Google AdSense, and may link to third-party websites (including the ATO, Fair Work Ombudsman, ASIC's MoneySmart, and state revenue offices). We don't control and aren't responsible for the content, accuracy, availability, or privacy practices of third-party sites, and linking to them isn't an endorsement. See our Privacy Policy for how advertising cookies are used.
These terms are governed by the laws of Queensland, Australia. Each party submits to the non-exclusive jurisdiction of the courts of Queensland and any courts entitled to hear appeals from those courts. If any part of these terms is found to be invalid or unenforceable, that part is severed and the remainder continues to apply in full.
We may update these terms at any time without notice, most often to reflect a change in the site's content or in the law. The "Last updated" date at the top of this page reflects the most recent revision. Continued use of the site after changes are published means you accept the updated terms.
Questions or corrections: contact@smartcalc.com.au. For privacy-specific questions, see our Privacy Policy.