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Terms and conditions

These terms and conditions apply to the use of and access to SRO online system(s). In using the online system(s) you agree to be bound by these terms and conditions. If you do not accept these terms and conditions, you must refrain from using the online system(s).


We reserve the right to amend these terms and conditions from time to time. Amendments will be effective immediately upon notification within the online system(s) and/or the SRO website. Your continued use of the online system(s) following such notification will represent an agreement by you to be bound by the terms and conditions as amended.


When we say:

  • We, us and our, we mean the State Revenue Office being an agency of the Department of Treasury and Finance, for and behalf of the State of Victoria (SRO),
  • You and your, we mean you as the user of an online(s) system,
  • Online system(s), we mean the following electronic business system(s) that are accessed via the SRO’s website at
    • PTXpress
    • LTXpress
    • Duties Online
  • Person, we mean an individual, a partnership and anybody whether incorporated or not

Your user obligations

1. Access security

When you use a user ID, password, AUSkey or other access mechanism to access an online system(s), you must:

  • Comply with the terms and conditions that relate to the access mechanism,
  • Keep the access mechanism secure at all times,
  • Not disclose the access mechanism to, or share it with, others

You must not use an access mechanism to access an online system(s) if one of the following apply:

  • It has not been issued to you,
  • iIt has been revoked by us or its issuing authority

If the security of an access mechanism issued to you has been compromised, or if there is any change in the information on which the issue of your access mechanism was based, you must notify us in writing, via the SRO’s Information Security Manager at Level 2, 121 Exhibition Street, Melbourne VIC 3000. and its issuing authority immediately.

2. Data security

Data about individuals and entities provided to you through an online system(s) is confidential.

You are responsible for maintaining the security of the data and preventing its disclosure to any person not authorised to have access to that data.

If your computer will be unattended, even briefly, you must log out from the online system(s) or lock your computer.

3. Online system(s) security

You need to protect information related to use of an online(s).

We strongly recommend that you:

  • Never disclose your password to anyone,
  • Keep your computer software up to date, especially with security upgrades and patches (these are usually available from the licenser of the software),
  • Ensure that your anti-virus software is current and running on your computer at all times (scan new programs/files for viruses before opening, running, installing or using them),
  • Ensure that you have intrusion protection software – commonly referred to as a "firewall" – to provide added security around your information and protection from misuse of your identify,
  • Avoid opening, running, installing or using programs/files you have obtained from a person or organisation unless you are positive that you can trust them,
  • Log out when you are finished using an online system(s) (you should also log out if you leave your computer unattended) to avoid others accessing your account,
  • Conduct secure disposal practices such as cleansing of the hard disk on disposal of your computer

4. Acting for another person

To use an online system(s) to access data relating to, or to carry out a transaction for, another person:

  • You must be currently appointed by that other person to access that data or carry out that transaction on their behalf, and that appointment must not have been revoked,
  • If that appointment is based on you holding a certain position (for example, as that other person’s employee or agent for tax purposes), you must currently hold that position,
  • If that appointment is based on you holding a certain qualification (for example, as a registered tax agent or a solicitor), you must currently hold that qualification and that qualification must not be suspended or cancelled

5. Secondary accounts

If you are an administrator using an online system(s) to create or apply for secondary access for a staff member, you must confirm the identity of each member of your staff for whom you are creating or applying for that secondary access mechanism.

6. Breach of terms and conditions

If you breach any of these terms and conditions, you must immediately:

  • Advise us of that breach, in writing, via the SRO’s Information Security Manager at Level 2, 121 Exhibition Street, Melbourne VIC 3000,
  • Stop using the online system(s) until we advise you can

7. Responsibility for actions

You will be responsible for (and indemnify us against) any loss or damage to any person arising from any one of the following:

  • Any breach by you of these terms and conditions,
  • Any wilful, negligent or unlawful act or omission by you in relation to, or in the course of using, an online system(s)

However, your liability to us will be reduced to the extent that any wilful, negligent or unlawful act or omission by us has contributed to that loss or damage.

Your responsibility for activities undertaken by you through an online system(s) (for example, for updates made and payments, returns, notices, statements, applications and other documents transmitted to us) will continue despite ceasing to use this portal or having access to it.

8. Governing law

These terms and conditions are governed by the laws applicable in Victoria.

Our obligations

1. Privacy and secrecy obligations

We are bound by:

  • The secrecy provisions in legislation administered by the SRO,
  • The Privacy and Data Protection Act 2014 – including the Information Privacy Principles set out in schedule 1 of that Act – for further information, see the privacy policy on our website,
  • The common law, and the right to privacy in the Human Rights and Responsibilities Act 2006. We will ensure that online system(s) comply with these laws at all times

2. Collection notice

The SRO collects personal information that you give it through the online system(s) to establish and administer access to the online system(s) and to carry out functions related to the laws administered by the SRO.

If you do not provide the information required, you may not be able to access or use an online system(s).

The SRO will only use your personal information or disclose it to another organisation, or government agency such as the ATO, state and territory revenue offices or a law enforcement agency, for a different purpose if you consent to that other purpose, or that purpose is required or authorised by law.

If you wish to access your personal information, or discuss privacy issues associated with the online system(s), please call the SRO on 13 21 61. For more information about the SRO’s privacy practices, see our privacy policy.

3. Provision of online system(s)

We can:

  • Limit your ability to use an online system(s),
  • Terminate your access to an online system(s) at any time,
  • Amend the times and periods during which an online system(s) transmissions can take place,
  • Vary the terms and conditions of use of an online system(s) (so the terms and conditions applicable when you next use an online system(s) may be different from these terms and conditions),
  • Monitor and review the activities of users of an online system(s) to ensure they are meeting the relevant terms and conditions of use

4. This portal and linked sites

An online system(s) may not contain all the information that you need. We do not prepare (or necessarily endorse) the information not on our sites, even if linked to our site. We take no responsibility for your use of a site we are not responsible for or the information on it.

5. Information sent via this portal

We are not responsible for:

  • The accuracy, veracity and completeness of material transmitted to us,
  • Errors in the manner of the input of material transmitted to us,
  • Any information you may lose as a result of equipment or power failures or our system(s) terminating your session due to prolonged periods of inactivity

6. Limited liability

We will not be liable for any direct, indirect, incidental, special, consequential or exemplary damages (including for loss of profits, goodwill, information, data or other intangible losses) resulting from:

  • The use or inability to use an online system(s),
  • Unauthorised access or alterations of your transmissions to or from an online system(s),
  • Activities resulting from the loss or misuse of your user ID, password, AUSkey or other access mechanism,
  • Statements or conduct of any third party,
  • Any other matter relating to an online system(s)

7. No warranties by us

Except as specified in these terms and conditions, we give no implied or express warranties in relation to the use of an online system(s). All statutory warranties are, to the fullest extent permitted by law, expressly excluded.

8. Disclaimer

The information in the online system(s) are provided for general guidance only. It is not, and should not be regarded as, any form of professional advice, nor relied upon.

You are encouraged to seek your own professional advice to find out how the information on this application, as amended from time to time, applies to your particular circumstances.

The SRO, its employees and agents will not be responsible for any direct or indirect loss, howsoever caused or arising from the use of, or reliance on the information, products, technology or processes in relation to the online system(s). No responsibility whatsoever is taken for any information, products, technology, processes or services which may appear on the online system(s).