Draft — pending legal review. This page is a starting template, not a substitute for advice from a lawyer familiar with Australian Consumer Law, the Tax Agent Services Act, and privacy law. Have it reviewed before treating it as final or relying on it in a dispute.

Terms of Service

Last updated: 25 July 2026 · Applies to CircleBAS (operated by The Circle Digital)

1. What CircleBAS is

CircleBAS is a software tool that reads receipts and invoices you upload, extracts vendor, date, and GST information, and organises that data into summaries and reports (including reports formatted for the Australian Business Activity Statement, "BAS").

CircleBAS is not a registered BAS agent or tax agent, and using CircleBAS is not a substitute for advice from one. We do not lodge anything with the ATO on your behalf, we do not review your specific tax position, and nothing generated by CircleBAS constitutes tax, legal, or financial advice. You are responsible for reviewing every figure before you rely on it, and for your own compliance with your BAS and GST obligations.

2. Your responsibilities

3. No guarantee of accuracy

Reports are generated automatically and are provided "as is." We do not guarantee that any report is complete, accurate, or compliant with your specific obligations under Australian tax law. To the extent permitted by law, CircleBAS and The Circle Digital are not liable for any loss, penalty, or ATO action arising from your use of a CircleBAS report without independent verification.

Nothing in this section excludes, restricts, or modifies any consumer guarantee, right, or remedy that cannot lawfully be excluded under the Australian Consumer Law.

4. Subscriptions and billing

5. Your data

We store the receipts, extracted data, and account details you provide in order to operate the service. See our Privacy Policy for how we collect, store, and use your data.

6. Acceptable use

Don't use CircleBAS to upload documents you don't have the right to use, to attempt to disrupt or reverse-engineer the service, or to misrepresent CircleBAS-generated reports as having been prepared or reviewed by a registered agent.

7. Termination

We may suspend or terminate access for breach of these terms, non-payment, or abusive/fraudulent use. You may stop using CircleBAS and cancel your subscription at any time.

8. Changes to these terms

We may update these terms from time to time. Continued use of CircleBAS after a change means you accept the updated terms.

9. Governing law

These terms are governed by the laws of Victoria, Australia.

10. Contact

Questions about these terms: message us on LINE at lin.ee/ni4Scpc.

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