FACS Reporting Service
Website Terms of Use

Welcome to our website, which is operated by GCS Agile Pty Ltd (GCS) ABN 61 104 639 063 ("we" / "us"). The following Terms of Use and our privacy policy referred to below (together, Terms) govern your access to and use of this website and the services available through it (Services). By using this website, you agree to be bound by these Terms, so you should read them carefully before doing so. You must immediately cease using this website if you do not accept these Terms.

1. Changes to These Terms

We may change these Terms or modify any features of the Services or this website at any time, without notice. The current version of the Terms will always be posted on this website. By registering for the Services or continuing to use them after such changes have been posted, you agree to be bound by those changes.

2. Registration, security and information we require to provide the Services

You must register in order to use the Services. When you register, you do so on your own behalf and as authorised representative for any organisation you nominate during the registration process (Your Organisation). Following your registration for the Services:

  1. wherever the context allows, references to ‘you’ and ‘your’ in these Terms will be read as referring to you on your own behalf, and to Your Organisation; and
  2. Your Organisation will also be bound by these Terms.

You warrant that you are at least 18 years of age and have the legal right and authority to bind yourself and Your Organisation to these terms.

During your registration, you will be asked to input your credit card data, to set up an account (FACS Account). Our payment processor is National Australia Bank Limited (NAB), and payments are processed through its NAB Transact Direct Post service. The FACS Account will facilitate payment for your use of the Services. All information (including credit card details) you provide to establish this account and to make payments through it will be held by NAB, subject to its privacy policy at https://www.nab.com.au/common/privacy-policy. We will have no access to such information, nor will we store it.

In registering for the Services, you will also be asked to provide information about yourself and Your Organisation and to create a username and password. You warrant that all information you submit is true, current, complete and correct (including all credit card information) and that you are the authorised holder of any credit card you designate during your registration. You also agree to promptly update your registration information as needed from time to time to maintain its accuracy, currency and completeness.

You must keep your user name and password confidential and secure and you are fully responsible for all activities occurring under them (including any purchases made or other charges incurred on your credit card in connection with such activities). You must immediately notify us if you become aware of any unauthorised use of your password or username or any other breach of security in relation to your use of the Services.

3. Purpose of the Services

The Services are designed to generate electronic reports from data uploaded by you (Compliance Reports), in a format complying with international tax reporting requirements under the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) – in order to assist Your Organisation to comply with those requirements (FACS Compliance). However:

  1. the Services provide only a tool, and are not a substitute for your existing diligence, tools, personnel and processes applied, in respect of that purpose;
  2. your Organisation is not outsourcing any part of its compliance function and remains solely responsible for that function; and
  3. while our templates and report formats have passed the tests published by the Australian Taxation Office (ATO) and relevant international taxation authorities, this does not guarantee that the Compliance Reports will always be accepted by the ATO/those authorities (for example, there may be shortcomings in their own tests, especially when FATCA/CRS rules are amended).

Please also note that the Services will only process a Compliance Report for up to 5000 customer accounts.

4. Our other service offerings

We also promote certain other services on this website, including upgrades to the Services (for example, to generate Compliance Reports for more than 5000 customer accounts). If you wish to know more about these services, you can download information from this website and get a quotation for them – but if you ultimately acquire them, they will be subject to separate terms and your use of them will not be governed by these Terms.

5. Using the Services

In order to run the process to generate a Compliance Report (a Transaction), you must undertake the following steps, as further detailed in instructions set out on this website.

a. Stage 1 – Ensure sufficient funds in FACS Account
Ensure that you have sufficient funds in your FACS Account to pay for the Compliance Report, as payment occurs automatically when you elect to download it in Stage 4 (see paragraph d. below). Any shortfall will be debited from your nominated credit card to your FACS Account at this Stage for this purpose.
b. Stage 2 – Spreadsheet population
As soon as your FACS Account holds sufficient funds for the Transaction, you will immediately be able to download our smart Excel template from the website to start your Transaction. You may then populate it (completing all fields) and upload it to our systems. While we will use all reasonable efforts to check the data in your completed smart Excel template (Spreadsheet) against available FACS Compliance format rules, you are responsible for the quality, accuracy, currency and completeness of the data you upload.
c. Stage 3 – Review of Compliance Report information before download
Our systems will then generate the Compliance Report from your Spreadsheet and display logs and report information for your confirmation, and you must check this information to ensure that you are happy with it. Note that payment for the Transaction will be non-refundable (except in the case of Compliance Report errors caused by us) after you download the Compliance Report, so it is vital that you check the report information thoroughly at this stage.
You may use the "Reset" button to cancel the Transaction and re-run it (by uploading an amended Spreadsheet) at any time before downloading the Compliance Report – but please note that all data will be lost within our systems if you do so (so it is important that you have retained a copy of your Spreadsheet if you need to start the Transaction again).
d. Stage 4 – Download Compliance Report
Once you are satisfied with the Compliance Report, download it onto your system and submit it to the ATO.

6. Fees, Payment and Refunds

The fees for the Services (Fees) are set out on the pricing section of this website (at www.crs-fatca-reporting.com.au/index.html#pricingSection). The Fees (along with applicable taxes) for your Transaction will be deducted from your FACS Account immediately upon your election to download the associated Compliance Report.

We reserve the right to change the Fees, and to institute such changes, effective on prior notice to you (including by prominently posting notice of the change on this website).

We will refund amounts paid by you (whether funds transferred into your FACS Account, or Fees paid from your FACS Account to us) only if:

  1. you do not elect to download the Compliance Report at the end of your Transaction; or
  2. the unaltered Compliance Report or unaltered Packaged Report (as described in clause 7 below) is rejected by the ATO or another Tax Authority due to an error in its format (but not an error in the content provided by you).

We will only make such a refund if you request us in writing to do so on the above grounds.

The Fees are otherwise non-refundable, and the Transaction may not be cancelled, once you elect to download the Compliance Report. However, if you reset your Transaction as described in Stage 3 (see clause 5.c above), you will not pay additional Fees for re-running the Transaction.

7. Outputs of the Services

On your election to download the Compliance Report, our system will generate:

  1. The Compliance Report, including unique identification numbers for FACS Compliance purposes (FACS UIDs);
  2. An ATO Bulk Data Exchange (BDE) packaged version of the Compliance Report (Packaged Report); and
  3. An updated version of your associated Spreadsheet, also including the FACS UIDs for your reference purposes (FACS Spreadsheet).

8. Retention of Data

Unless you have opted that we delete your Compliance Report, Packaged Report and FACS Spreadsheet (together, Your Outputs), we will store these (applying strong encryption on servers hosted by Amazon Web Services Limited in Sydney, Australia) for one year after their being generated. Our storage of Your Outputs is not, however, a replacement for your own prudent data back-up processes, so you must still retain copies of Your Outputs on your own systems.

If you have elected (through the "Delete Files" button) that we delete Your Outputs, then we will do so within 72 hours after the time at which elected this option. Again, you must ensure that you have retained copies of your Compliance Report, as we will not retain any copies of it.

9. Privacy Policy and Collection Statement

When you register for and use the Services, we will collect personal information about you, including your name, email address, telephone number, Your Organisation and your position within Your Organisation. We will collect this information (and personal information that you have provided to us about Your Organisation’s customers) in order to process your registration, to provide you with the Services and for any other purposes set out in our privacy policy at www.crs-fatca- reporting.com.au/facs/privacy.html (Privacy Policy).

We may disclose any of that information (whether about you or Your Organisation’s customers) to third parties we use in providing the Services – for example, our IT, telecommunications, hosting and other suppliers and our business consultants and partners – and as required by law (including to the ATO and other relevant taxation authorities). If you fail to provide this information, we may be unable to provide you with the Services.

Our Privacy Policy sets out our practices regarding information we collect about you (and customers of Your Organisation) through this website. It explains (i) how we store and use that information, and how you can access and correct it; (ii) how to lodge a complaint about how we handle that information; and (iii) how we address any such complaint. Please contact us at facs-info@crs- fatca-reporting.com.au for any further information you require about our privacy policies or practices.

By using the Services and providing personal information to us, you consent, to our collection, use, storage and disclosure of that information in accordance with these Terms (including our Privacy Policy). If you provide personal information to us about Your/Your Organisation’s customers or any other another person, you must:

  • ensure that they have authorised you to provide that information to us, so that we can use and disclose it for the purposes described in these Terms, without having to take any further steps required by applicable privacy laws;
  • take reasonable steps to ensure they are aware of and consent to the matters set out in our Privacy Policy, including that their personal information is being collected, the purposes for which it is being collected, the intended recipients of that information, the person's right to access that information, our identity, and how to contact us;
  • you have provided them with a copy of our Privacy Policy; and
  • if we request, help us with any requests by that person to access or update their personal information entered into the Services.

10. Prohibitions in use of the Services

Except for content you have posted on or uploaded to the Services, and the Compliance Reports, Packaged Reports and FACS Spreadsheets generated for you, or unless expressly permitted by us, you may not copy, distribute, publish, enter into a database, display, perform, modify, create derivative works from, transmit, or in any way exploit any part of the Services.

You must comply with all applicable laws (including intellectual property laws) in connection with your access to and use of the Services and this website, and must not use the Services or this website for any purpose that is unlawful or inconsistent with these Terms, including:

  1. doing any act that would breach the legal rights of any person, including intellectual property rights and rights to privacy and confidentiality (for example, by uploading confidential or personal information without the person's consent);
  2. uploading data or files that contain malicious code and malware;
  3. posting or transmitting to this website any illegal, defamatory, threatening or offensive material or material which is detrimental to our, or any third party's, systems or network security;
  4. wilfully interfering with or disrupting the integrity of our systems used to operate the website and to provide the Services; and/or
  5. attempting to gain unauthorised access to any underlying software or infrastructure used to provide the Services or any of our related systems or networks.

We may take down any content you upload to this website at our sole discretion and without notice, if we consider that it breaches the above prohibitions.

11. Third-Party Content and Links to Third-Party Websites

This website may contain links to other websites, which are provided for your convenience only, as a ready reference for searching related content on the internet. We do not endorse (and are not responsible or liable for) those websites, their operators, functionality, content or the goods and services that they describe or make available. If you choose to access these linked sites, you do so at your own risk and subject to the relevant third party’s terms and conditions and privacy policies.

12. Intellectual Property

  1. You own all rights, title and interest (including copyright, designs, patents, trademarks and other intellectual property rights) in the data you upload in your Spreadsheet and any other data or content you transmit or upload to the website (Your IP). You must ensure that you have all necessary rights to provide us with access to Your IP and to transmit it through, or upload it onto, the website. You grant us a licence to use Your IP to provide the Services, to maintain our systems used to provide the Services and to enforce these Terms.
  2. Other than Your IP, we own or are licensed by third parties to use all rights, title and interest (including copyright, designs, patents, trademarks and other intellectual property rights) in this website and its content, including our smart Excel template (into which you input Your IP), the template compliance report used to generate your Compliance Report, the Compliance Report and Packaged Report generated for you and our software and systems used to provide the Services (together, Our IP).
  3. We grant you:
    1. a non-exclusive, non-transferable licence to access this website, use the Services and download Your Output, in accordance with these Terms; and
    2. a perpetual, irrevocable licence to use, modify, publish, distribute and create derivative works from your Compliance Reports, for your own business purposes.
  4. Except for the licences granted above, you have no other rights, title or interest in relation to Our IP – and without limitation, you may not seek to register or use any graphics, logos, marks, names or images which are deceptively similar to those used by us as trade or brand indicia (including the words "FACS" or "FATCA and CRS Service").

13. Intellectual Property Indemnification

  1. We will indemnify you against any amount you are finally ordered to pay to a third party by a Court of competent jurisdiction (or settlement agreed by us) which arises from a claim alleging that your use of Our IP in accordance with these Terms infringes the intellectual property rights of that third party (although always excluding any intellectual property rights in any open source components embedded in Our IP). As a requirement to this indemnity, you must provide us with sole control of the defence under the indemnity and all reasonable assistance and co-operation.
  2. You will indemnify us against any amount we are finally ordered to pay to a third party by a Court of competent jurisdiction (or settlement agreed by you) which arises from a claim alleging that our access to or use of Your IP in accordance with these Terms infringes the intellectual property rights, confidentiality rights or privacy of that third party. As a requirement to this indemnity, we must provide you with sole control of the defence under the indemnity and all reasonable assistance and co-operation.
  3. The indemnities under this clause are each party’s exclusive remedy and liability for infringement of third party intellectual property rights.

14. Warranties and Disclaimers

  1. We warrant that, subject to you providing input data in the Spreadsheet that is accurate, current and complete, the Compliance Reports generated by the Services will be in a format suitable to meet FACS Compliance requirements.
  2. If there is a breach of the above warranty, then as your exclusive remedy for that breach, we will refund to you the Fees paid for the particular Compliance Report, as outlined in clause 6.
  3. Except for the above warranty, to the fullest extent permitted by law, the Services and this website are provided “as is” and we give no other warranties, whether express or implied, including warranties of merchantability, suitability, accuracy, non-infringement, satisfactory quality or fitness for a particular purpose.
  4. Without limiting the above, we do not warrant that you will have continuous access to the Services or Your Outputs and we will not be liable if the website/Services are unavailable due to computer downtime or any matter set out in clause 14.e below.
  5. You acknowledge that:
    1. we have no control over telecommunications networks or services, the internet or other technology or utilities required to make the website and Services available over the internet – and we accept no responsibility or liability for any direct or indirect loss in any form associated with them, whether due to congestion, technical malfunction, viruses or otherwise;
    2. we do not guarantee the delivery of communications over the internet;
    3. electronic communication is vulnerable to interception by third parties – so while we will use industry standard security measures to keep the Services and Your Output (that is stored by our hosting provider, Amazon Web Services, for you as part of the Services) secure to the extent reasonably possible, we cannot and do not guarantee the security or confidentiality of these communications, the Services or Your Output; and
    4. while we take all reasonable steps to prevent the introduction of viruses, worms, "Trojan horses," or other destructive materials to the Services, we do not guarantee or warrant that the Services or materials that may be downloaded from the Services do not contain such destructive features – and we are not liable for any damage caused by such features. You must take your own precautions to ensure that materials you download through your use of the Services are free of such features that may interfere with or damage the operations of your computer systems.

15. Suspension of, and modification to, the Services

We may suspend your access to the Services (including access to Your Outputs stored by us):

  1. for scheduled maintenance or security reasons;
  2. if we suspect that information you have provided to us is inaccurate, out of date or incomplete; or
  3. if we believe that you have otherwise breached these Terms.

Where practical, we will provide you with advance notice of such suspension. We will not be liable to you or any third party for any such suspension.

We may (at our discretion) modify the Services and/or this website (including functionality and data formats) from time to time, so long as any such modifications do not cause us to breach the warranty in clause 14.a.

16. Limitation of Liability

  1. You acknowledge the matters set out in clause 3 of these Terms and that, while we provide a data conversion service which can assist you to achieve FACS Compliance, we do not take responsibility for your FACS Compliance or any other compliance function.
  2. To the maximum extent permitted by law, we are not liable (including in negligence) for:
    1. incidental, indirect, consequential, special, punitive, or exemplary damages of any kind, including lost revenues or profits, loss of business or savings, or loss of data, in any way related to the Services or this website; and/or
    2. any claim, loss, or injury based on errors, omissions, interruptions, or other inaccuracies in the Services or this website,
    and except in the case of a breach of intellectual property rights, confidentiality or privacy (in respect of which our liability will be limited to AU$1M per claim), our liability however arising (including in negligence) in respect of any claim against us is limited to the Fees you paid for the relevant Transaction that gave rise to the claim.
  3. Without limiting clause 3, you acknowledge that you remain responsible for your own FACS Compliance and for your data input into the Services, including its accuracy, completeness and currency, and the consequent results obtained from such input.

17. Notices

  1. All legal notices or demands to or on us must be in writing and sent to us personally, by courier, or registered post to the GCS Agile address, marked to the attention of The FACS Administrator. Any such notice will be effective when received by us in any of the above manners.
  2. All legal notices or demands to or on you will be effective if either delivered personally, sent by courier, registered post, or by email to the last-known correspondence or email address provided by the you to us, or (if the notice applies to all registered users of the website) by posting such notice or demand on this website.

18. Miscellaneous

  1. We are not liable for any delay or failure or disruption of the content or Services delivered through this website resulting directly or indirectly from acts of nature, forces or causes beyond our reasonable control, including strikes, labour disputes, failures of utility providers, riots, insurrections, civil disturbances, fires, flood, storms, explosions, acts of God, war and governmental actions.
  2. If any of these Terms is held to be invalid, it will not affect the validity of the remainder of these Terms.
  3. These terms are governed by and will be construed according to the laws of the State of Victoria and the Commonwealth of Australia. By using this website you submit to the exclusive jurisdiction of the courts of Victoria and the Federal Court of Australia.
  4. These Terms comprise the entire agreement regarding their subject matter and all other prior representations, proposals and other information concerning that subject matter are superseded entirely by these Terms and are of no effect.
  5. Specifying anything in these Terms after the words ‘include’, ‘for example’ or similar expressions does not limit what else is included.