Terms of Service

Last updated: 28 May 2026 | Effective date: 28 May 2026 | Version 2.1

These Terms of Service ("Terms") constitute a legally binding agreement between you ("User", "you", "your") and WriteOff ABN 30 132 181 813 ("WriteOff", "we", "us", "our"), governing your access to and use of the WriteOff platform, including all associated websites, applications, services, tools, and features (collectively, the "Service"). By creating an account, accessing, or using the Service, you acknowledge that you have read, understood, and agree to be bound by these Terms in their entirety. If you do not agree with any provision of these Terms, you must not access or use the Service.

1. Definitions and Interpretation

1.1. "Account" means your registered account on the WriteOff platform, including all data, preferences, and configurations associated therewith.

1.2. "Content" means any information, data, text, reports, analyses, or other materials generated by, uploaded to, or displayed through the Service.

1.3. "Financial Data" means bank transaction records, account statements, transaction descriptions, amounts, dates, merchant information, and any other financial information you provide to or make accessible through the Service.

1.4. "Report" means any categorised expense summary, categorisation output, PDF document, or analytical output generated by the Service based on your Financial Data.

1.5. "Subscription" means the paid tier of the Service, providing access to premium features as described on our pricing page at the time of purchase.

1.6. "TASA" means the Tax Agent Services Act 2009 (Cth), as amended from time to time.

1.7. In these Terms, unless the context requires otherwise: (a) headings are for convenience only and do not affect interpretation; (b) words importing the singular include the plural and vice versa; (c) a reference to a statute includes its subordinate legislation and any amendment or replacement; (d) "including" means "including without limitation".

2. Nature of the Service — Not a Tax Agent Service

2.1. What WriteOff is. WriteOff is a software tool that ingests bank transaction data you provide (currently by CSV upload) and applies an automated categorisation engine to produce a categorised summary of your potentially work-related expenses. The categorisation engine uses bank-level enrichment data, merchant code databases, industry mapping, and occupation-specific pattern matching to suggest expense categories for transactions. You can review, adjust, and override every categorisation before generating a Report. The Report is intended as a record-keeping aid for review by your registered tax agent.

2.2. WriteOff is not a registered tax agent. WriteOff is not, and does not hold itself out as, a registered tax agent, BAS agent, or tax (financial) advice service within the meaning of section 90-5 of the TASA. WriteOff is also not a financial adviser or legal adviser. The Service does not constitute, and must not be relied upon as, tax advice, financial advice, legal advice, or a recommendation to claim any deduction.

2.3. What WriteOff specifically does not do. The Service does not:

(a) ascertain your tax liabilities, obligations, or entitlements under any taxation law;

(b) advise you about your tax liabilities, obligations, or entitlements as they apply to your specific circumstances;

(d) prepare, review, lodge, transmit, or submit tax returns, business activity statements, or any other return or document to the Australian Taxation Office on your behalf; or

(e) determine whether any expense is, or is not, deductible in your particular circumstances.

2.4. Estimates only. All categorisations, totals, percentages, observations, and outputs produced by the Service are general in nature, automated, and not advice about your particular tax circumstances. Outputs are estimates and categorisation candidates intended for your review and the review of your registered tax agent. You must not rely on the outputs of the Service to determine what you can or cannot claim on your tax return, or to satisfy any obligation under a taxation law.

2.5. You agree to engage a registered tax agent. By using the Service, you acknowledge that the appropriate person to advise you on your tax affairs is a tax agent registered with the Tax Practitioners Board, and you agree to engage a registered tax agent for any tax advice you require in connection with your use of the Service or your tax return. You can find a registered tax agent on the Tax Practitioners Board Public Register at www.tpb.gov.au/public-register.

2.6. WriteOff's role is limited to the Service. To the maximum extent permitted by law, WriteOff is not liable for any loss, damage, penalty, interest charge, audit adjustment, or other adverse outcome arising from any tax position you (or any other person) adopt based on the outputs of the Service. Clauses 11 and 12 set out the full position on warranties and liability.

2.7. Output depends on data quality. The accuracy of the Service's outputs depends on the completeness and accuracy of the Financial Data you provide. Australian taxation rules, ATO guidance, and ATO categories are subject to change, and the Service may not reflect the most current requirements at all times. You should always confirm the current position with your registered tax agent before relying on any output of the Service.

2.8. User responsibility. You bear sole responsibility for the accuracy and completeness of your tax return and any other dealing with the Commissioner of Taxation. The decision to claim, or not claim, any expense as a deduction is yours (and your registered tax agent's), and not WriteOff's.

3. Eligibility and Account Registration

3.1. To use the Service, you must: (a) be at least 18 years of age; (b) be an Australian resident for tax purposes or hold an Australian Business Number (ABN); (c) provide a valid email address; (d) create a secure password; and (e) accept these Terms and our Privacy Policy.

3.2. You represent and warrant that all information you provide during registration and use of the Service is accurate, current, and complete. You agree to update your information promptly if it changes.

3.3. You are solely responsible for maintaining the confidentiality of your account credentials and for all activities that occur under your account. You must notify us immediately at support@writeoff.net.au if you become aware of any unauthorised use of your account.

3.4. We reserve the right to refuse registration, suspend, or terminate any account at our sole discretion, including where we reasonably believe that account information is inaccurate or that the account is being used in violation of these Terms.

4. Use of the Service

4.1. Subject to your compliance with these Terms, we grant you a limited, non-exclusive, non-transferable, revocable licence to access and use the Service for your personal or business record-keeping and expense categorisation purposes.

4.2. You agree not to: (a) use the Service for any unlawful purpose or in violation of any applicable law or regulation; (b) attempt to gain unauthorised access to any part of the Service, other accounts, or systems; (c) reverse engineer, decompile, disassemble, or otherwise attempt to discover the source code or underlying algorithms of the Service; (d) copy, modify, distribute, sell, lease, or sublicense any part of the Service; (e) use automated tools, bots, or scripts to access the Service without our prior written consent; (f) upload malicious code, viruses, or harmful data; (g) impersonate any person or entity; (h) use the Service to provide tax agent services, BAS services, or tax (financial) advice services to third parties unless you hold appropriate registration under the TASA; (i) interfere with or disrupt the integrity or performance of the Service.

4.3. We may impose usage limits on free accounts, including but not limited to the number of transactions processed, reports generated, or data retained. Current limits are displayed within the Service and may be changed at our discretion.

5. Financial Data and Your Content

5.1. You retain all ownership rights in the Financial Data and Content you upload to the Service. By uploading Financial Data, you grant us a limited, non-exclusive licence to process, analyse, categorise, and store such data solely for the purpose of providing the Service to you.

5.2. You represent and warrant that: (a) you have the legal right to provide the Financial Data to us; (b) the Financial Data relates to your own financial transactions or transactions for which you have authorisation; (c) providing the Financial Data to us does not violate any agreement with your financial institution or any applicable law.

5.3. We process your Financial Data in accordance with our Privacy Policy. We do not sell, share, or disclose your Financial Data to third parties except as set out in our Privacy Policy or as required by law.

6. Bank Connectivity (Future Release)

6.1. Direct bank connectivity is not currently available. In the current release of the Service, you provide Financial Data by uploading CSV files exported from your bank or financial institution.

6.2. In a future release of the Service, we may offer optional direct bank connectivity through a third-party data aggregation provider ("Banking Partner"). If and when bank connectivity is enabled, you acknowledge that: (a) you will be authorising the Banking Partner, not WriteOff, to access your bank account data; (b) the Banking Partner will provide read-only access to transaction data only; (c) neither WriteOff nor the Banking Partner will be able to move money, make payments, or modify your bank accounts; (d) the Banking Partner's own terms of service and privacy policy will apply in addition to these Terms; (e) we will update our Privacy Policy to disclose the applicable access model (including any Consumer Data Right arrangements) before the feature is enabled.

6.3. If and when bank connectivity is enabled, WriteOff will not receive, store, or have access to your bank login credentials at any time. Authentication will be handled entirely by the Banking Partner using bank-grade security protocols.

6.4. If and when bank connectivity is enabled, you will be able to revoke bank connectivity at any time through your account settings or by contacting your bank directly. Revocation will prevent the Service from receiving new transaction data but will not automatically delete previously imported data.

7. CSV Upload

7.1. Where you upload bank statements in CSV format, you are responsible for ensuring the accuracy and completeness of the uploaded data. We support common Australian bank CSV formats but do not guarantee compatibility with all institutions or export formats.

7.2. Uploaded files are processed on our servers and stored in accordance with our Privacy Policy. You may request deletion of uploaded data at any time.

8. Subscription and Payment

8.1. The Service is offered in free and paid tiers. The features, limitations, and pricing of each tier are described on our website and within the Service. We may change the pricing or features of the Service from time to time. Any increase in the price of, or material reduction in the features of, your existing Subscription will not take effect until your next billing cycle, and we will give you at least fourteen (14) days' advance notice (by email or in-app) before the change takes effect. If you do not agree to the change, you may cancel your Subscription before it takes effect, in which case the change will not apply to you.

8.2. Subscriptions are billed in advance on a monthly or annual basis as selected at checkout. Payment is processed by our third-party payment provider (currently Stripe, Inc.). By subscribing, you authorise us to charge your nominated payment method at the applicable rate.

8.3. Subscriptions automatically renew at the end of each billing period unless cancelled before the renewal date. For annual Subscriptions, and where otherwise required by law, we will send you a renewal reminder by email a reasonable time before the renewal date. You may cancel your Subscription at any time through your account settings, using a cancellation process that is at least as easy as the process for subscribing. Cancellation takes effect at the end of the current billing period; no pro-rata refunds are provided for partial periods, except where required under the Australian Consumer Law (see clause 9.3).

8.4. All prices are in Australian dollars (AUD) and inclusive of GST where applicable. We will issue a tax invoice for each payment in compliance with GST requirements.

9. Refund Policy

9.1. We offer a 14-day satisfaction guarantee from the date of your initial Subscription purchase. If you are not satisfied with the Service within this period, contact us at support@writeoff.net.au and we will process a full refund.

9.2. After the 14-day period, refunds are provided at our sole discretion. We may consider refunds in circumstances including but not limited to: (a) extended service outages; (b) material errors in the Service that substantially affect functionality; (c) duplicate charges.

9.3. Nothing in this clause limits your rights under the Australian Consumer Law, including your right to a refund for a major failure as defined in Schedule 2 of the Competition and Consumer Act 2010 (Cth).

10. Intellectual Property

10.1. All intellectual property rights in the Service, including but not limited to the software, algorithms, categorisation engine, user interface, design, branding, trademarks, logos, documentation, and all underlying technology, are and remain the exclusive property of WriteOff.

10.2. Nothing in these Terms transfers or assigns any intellectual property rights to you, except for the limited licence granted in clause 4.1.

10.3. You must not remove, alter, or obscure any copyright notices, trademarks, or other proprietary notices on the Service.

11. Disclaimer of Warranties

11.1. To the maximum extent permitted by applicable law, the Service is provided on an "as is" and "as available" basis without warranties of any kind, whether express, implied, statutory, or otherwise, including but not limited to implied warranties of merchantability, fitness for a particular purpose, accuracy, completeness, reliability, or non-infringement.

11.2. Without limiting the foregoing, we do not warrant that: (a) the Service will be uninterrupted, error-free, or free from viruses or other harmful components; (b) the categorisations, calculations, or categorisation suggestions will be accurate, complete, or current; (c) the Service will meet your specific requirements; (d) any defects in the Service will be corrected; (e) the results obtained from using the Service will be accurate or reliable for tax purposes (and you acknowledge, consistent with clause 2, that the Service is not intended to be relied on for tax purposes — the Service is a record-keeping aid for review by your registered tax agent).

11.3. We disclaim all liability for any loss, damage, or penalty arising from your reliance on the Service's outputs, including but not limited to ATO penalties, interest charges, audit adjustments, or incorrect tax positions.

11.4. Nothing in this clause excludes, restricts, or modifies any consumer guarantee, right, or remedy conferred on you by the Australian Consumer Law or any other applicable law that cannot be excluded, restricted, or modified by agreement.

11.5. Australian Consumer Law guarantees. Our services come with guarantees that cannot be excluded under the Australian Consumer Law. For major failures with the service, you are entitled to cancel your service contract with us and to a refund for the unused portion, or to compensation for its reduced value. You are also entitled to be compensated for any other reasonably foreseeable loss or damage. If the failure does not amount to a major failure, you are entitled to have problems with the service rectified in a reasonable time and, if this is not done, to cancel your contract and obtain a refund for the unused portion of the contract.

12. Limitation of Liability

12.1. To the maximum extent permitted by applicable law, in no event shall WriteOff, its officers, directors, employees, agents, or affiliates be liable for any: (a) indirect, incidental, special, consequential, punitive, or exemplary damages; (b) loss of profits, revenue, data, business opportunities, or goodwill; (c) cost of procurement of substitute services; regardless of the cause of action or the theory of liability, whether in contract, tort (including negligence), strict liability, or otherwise, and even if we have been advised of the possibility of such damages.

12.2. Our total aggregate liability to you for all claims arising out of or relating to these Terms or the Service shall not exceed the greater of: (a) the total amount you paid to WriteOff in the twelve (12) months preceding the event giving rise to the claim; or (b) fifty Australian dollars (AUD $50.00).

12.3. Nothing in these Terms excludes, restricts, or modifies any consumer guarantee, right, or remedy conferred on you by the Australian Consumer Law (Schedule 2 of the Competition and Consumer Act 2010 (Cth)) or any other applicable law that cannot be excluded, restricted, or modified by agreement.

13. Indemnification

13.1. You agree to indemnify, defend, and hold harmless WriteOff, its officers, directors, employees, agents, and affiliates from and against any claims, liabilities, damages, losses, costs, and expenses (including reasonable legal fees) arising out of or relating to: (a) your use of the Service; (b) your breach of these Terms; (c) your violation of any applicable law or regulation; (d) any claim by a third party relating to your Financial Data or Content; (e) any tax position you (or your registered tax agent) adopt based on the Service's outputs.

13.2. Your obligation under clause 13.1 does not apply to the extent that the relevant claim, liability, damage, loss, cost, or expense was caused or contributed to by WriteOff's own breach of these Terms, negligence, or wilful misconduct, and your liability to indemnify will be reduced proportionately to that extent. Nothing in this clause requires you to indemnify WriteOff in a manner that would contravene the Australian Consumer Law or any other law that cannot be excluded by agreement.

14. Account Suspension and Termination

14.1. You may close your account and terminate these Terms at any time by contacting us at support@writeoff.net.au or through your account settings.

14.2. We may suspend or terminate your account and access to the Service immediately, without prior notice, if: (a) you fail to pay any amounts owed and do not remedy this within a reasonable time after we notify you; (b) we are required to do so by law; (c) we reasonably believe your account is being used fraudulently or for unlawful purposes, or in a way that poses a security risk to the Service or other users; or (d) we discontinue the Service or any material part thereof. For any other breach of these Terms that is capable of being remedied, we will give you notice and a reasonable opportunity to remedy the breach before suspending or terminating your account. Where we suspend or terminate your account, we will act reasonably and proportionately to the circumstances.

14.3. Upon termination: (a) your licence to use the Service immediately ceases; (b) we may delete your account data in accordance with our Privacy Policy and data retention schedule; (c) any outstanding payment obligations survive termination; (d) clauses 2, 10, 11, 12, 13, 15, and 16 survive termination.

15. Governing Law and Dispute Resolution

15.1. These Terms are governed by and construed in accordance with the laws of the State of Queensland, Australia, without regard to conflict of law principles.

15.2. Any dispute, controversy, or claim arising out of or relating to these Terms, or the breach, termination, or invalidity thereof, shall first be attempted to be resolved through good faith negotiation between the parties for a period of not less than thirty (30) days.

15.3. If the dispute cannot be resolved through negotiation, either party may submit the dispute to mediation administered by the Resolution Institute (or its successor) in Brisbane, Queensland.

15.4. If the dispute remains unresolved after mediation, either party may commence proceedings in the courts of Queensland, Australia, and you irrevocably submit to the non-exclusive jurisdiction of those courts.

15.5. Nothing in this clause prevents either party from seeking urgent interlocutory relief from a court of competent jurisdiction.

16. General Provisions

16.1. Entire Agreement. These Terms, together with our Privacy Policy and any other policies referenced herein, constitute the entire agreement between you and WriteOff with respect to the subject matter hereof and supersede all prior or contemporaneous communications, whether electronic, oral, or written.

16.2. Severability. If any provision of these Terms is found to be unenforceable or invalid by a court of competent jurisdiction, that provision shall be limited or eliminated to the minimum extent necessary so that these Terms shall otherwise remain in full force and effect.

16.3. Waiver. No waiver of any term or condition of these Terms shall be deemed a further or continuing waiver of such term or condition or a waiver of any other term or condition.

16.4. Assignment. You may not assign or transfer your rights or obligations under these Terms without our prior written consent. We may assign or novate our rights and obligations under these Terms (for example, on a sale or reorganisation of our business), provided that we give you reasonable notice and the assignment does not reduce your rights or increase your obligations under these Terms.

16.5. Force Majeure. We shall not be liable for any failure or delay in performing our obligations under these Terms where such failure or delay results from circumstances beyond our reasonable control, including but not limited to natural disasters, government actions, internet or telecommunications failures, cyber attacks, pandemics, or labour disputes.

16.6. Notices. We may provide notices to you via email to the address associated with your account, or through the Service. You may provide notices to us at support@writeoff.net.au. Notices are deemed received upon transmission of email or posting within the Service.

16.7. Modifications. We reserve the right to modify these Terms at any time. Material changes will be notified to you via email or a prominent notice within the Service at least fourteen (14) days before they take effect. Your continued use of the Service after the effective date constitutes your acceptance of the modified Terms. If you do not agree with any modification, you must discontinue use of the Service and close your account.

17. Contact Information

For questions, concerns, or notices relating to these Terms:

WriteOff ABN 30 132 181 813
Email: support@writeoff.net.au
Website: writeoff.net.au