Legals - Everything You Need to Know.

Ez SMSF Terms & Conditions

Last Updated: August 2026

Ez SMSF Pty Ltd is a Registered Tax Agent.

Tax Agent Registration Number: 26374813

ABN: 16 693 890 069

 

Table of Contents

1. Tax Agent Registration and Regulatory Information
   1.1 Registration Details
   1.2 Rights, Responsibilities and Obligations under the TASA and Code
   1.3 Complaints to the Tax Practitioners Board
   1.4 Professional Indemnity Insurance

2. Our Services
   2.1 Important – What we do NOT do

3. Your Obligations

4. Fees, Payments, GST and Billing

5. Intellectual Property Rights

6. Confidentiality, Data and Outsourced / Cloud Services
   6.1 Outsourced Services and Cloud Computing (APES 305)

7. Privacy

8. Limitation of Liability and Disclaimers

9. Indemnity

10. Termination and Suspension
    10.1 Termination by either party
    10.2 Our right to suspend or terminate immediately
    10.3 Effect of termination or suspension
    10.4 Additional fees

11. Changes to These Terms

12. Governing Law and Jurisdiction

13. Dispute Resolution and Complaints

14. Entire Agreement and Severability

15. Contact Details and Notices

 

These Terms and Conditions (“Terms”) govern the provision of SMSF administration and tax agent services by Ez SMSF Pty Ltd (“Ez SMSF”, “we”, “us”, “our”) to you as the trustee or trustees of your Self-Managed Superannuation Fund (“you”, “your”, “the Fund”). By signing our Letter of Engagement, booking an appointment through our website or otherwise using or accessing any of our services, you agree to be bound by these Terms. If you do not agree, you must not proceed with our services. These Terms form part of the entire agreement between you and us in relation to the services, together with:

• the applicable Letter of Engagement;

• the applicable Terms of Engagement;

• the Ez SMSF Fee Schedule;

• the Ez SMSF Privacy Policy; and

• the Ez SMSF Dispute Resolution Policy.

In the event of any inconsistency between these Terms and a Letter of Engagement or Terms of Engagement, the Letter of Engagement / Terms of Engagement prevails to the extent of the inconsistency in respect of the specific engagement. In the event of any inconsistency between these Terms and the Fee Schedule on matters of fees, billing frequency or interest, the Fee Schedule prevails.

Liability limited by a scheme approved under Professional Standards Legislation.

 

1. Tax Agent Registration and Regulatory Information

1.1 Registration Details

Services are provided by Ez SMSF Pty Ltd (ABN 16 693 890 069), a registered tax agent under the Tax Agent Services Act 2009 (TASA). Our Tax Agent Registration Number is 26374813.

The Tax Practitioners Board (TPB) maintains a public register of tax agents and BAS agents. You can search the register at

https://www.tpb.gov.au/public-register.

Our registration record can be located using the registration number above or via the direct link:

https://myprofile.tpb.gov.au/public-register/practitioner/?ran=26374813.

As at the date of these Terms:

(a) there are no conditions on our registration; and

(b) there have been no prescribed events under section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 within the relevant look-back period that require disclosure. If this position changes we will notify you in accordance with section 45.

 

1.2 Rights, Responsibilities and Obligations under the TASA and Code

As a registered tax agent we must comply with the Code of Professional Conduct in the TASA (section 30-10) and the additional obligations in the Tax Agent Services (Code of Professional Conduct) Determination 2024. This includes obligations to:

• act honestly and with integrity;

• act lawfully in your best interests;

• provide tax agent services competently and in a timely manner;

• take reasonable care to ensure the taxation laws are complied with;

• maintain arrangements for the management of conflicts of interest;

• keep proper client records (section 30 of the Determination);establish and maintain a system of quality management (section 40 of the Determination); and

• comply with the fundamental principles of the APES 110 Code of Ethics for Professional Accountants (including Independence Standards) and APES 220 Taxation Services as members of the Institute of Public Accountants (IPA).

Your obligations as a client include providing accurate, complete and timely information, advising us of material changes relevant to the services, keeping required records, cooperating so that we can meet statutory deadlines, and reviewing and approving documents we prepare before lodgement.

 

1.3 Complaints to the Tax Practitioners Board

If you wish to make a complaint about a tax agent service we have provided, you may do so to the Tax Practitioners Board. Information about the TPB’s complaints process is available at https://www.tpb.gov.au/complaints.

Complaints can be lodged via the online form on the TPB website.

We also maintain an internal complaints and dispute resolution process under our Complaints and Dispute Resolution Policy (see clause 13). That Policy forms part of our system of quality management.

 

1.4 Professional Indemnity Insurance

We maintain professional indemnity insurance that meets the requirements applicable to registered tax agents and our IPA professional membership and Professional Standards Scheme obligations. Details of the cover held are available on request.

 

2. Our Services

We provide SMSF administration and tax agent services to trustees who wish to retain complete control over every investment decision while having all administrative, compliance, reporting, taxation and lodgement obligations handled professionally and compliantly. Our core services include:

• SMSF financial reporting (interim, ad-hoc and annual);

• SMSF taxation services, including GST registration, activity statement preparation and lodgement, preparation and lodgement of the SMSF Annual Return and general taxation administration services;

• ASIC and ATO agency and payment facilitation services (subject to your authorisation);

• SMSF Health Checks delivered in plain English;

• Ongoing administration support through your dedicated Client Service Manager; and

• Facilitation of data feeds, bank account setup and transaction reconciliation using approved software.

We also facilitate referrals to our ecosystem partners for auditing, financial advice, legal documents, property services, insurance, investments and other ancillary needs. These referrals may be to external qualified service providers. Ez SMSF can refer you to a separate AFSL-licensed entity for financial advice on matters connected with the establishment or transfer of your SMSF or other SMSF-related matters. Before deciding to establish or transfer an SMSF, or make any financial decisions regarding your SMSF, you should consider obtaining independent advice from a licensed financial adviser, tax adviser and/or lawyer as appropriate. It is your decision whether or not to seek personalised professional advice. You remain free to accept or decline any referral.

 

2.1 Important – What we do NOT do

• We do not provide personal financial product advice or recommendations that take into account your individual financial circumstances, objectives or needs.

• We do not make investment decisions, select, buy or sell assets, or provide advice on the suitability of any specific investment for your Fund.

• We do not act as trustee, provide legal advice, accounting advice beyond the scope of SMSF administration, or taxation advice that is personal to you beyond the mechanical preparation and lodgement of returns as part of our administration services.

• We do not guarantee investment performance, tax outcomes or compliance outcomes that depend on your actions or the actions of third parties.

Any information we provide is general information only and does not take into account your personal objectives, financial situation or needs. You should consider the appropriateness of the information and, if necessary, seek personal advice from a qualified adviser before making any decision. You retain control over, and are responsible for, your investment decisions within your Fund at all times.

 

3. Your Obligations

As the trustees of your Self-Managed Superannuation Fund (the “Fund”), you and each of you have the ultimate, non-delegable legal responsibility for the proper operation, management and compliance of the Fund at all times. This includes full compliance with the Fund’s governing rules (including the trust deed and any corporate constitution), the Superannuation Industry (Supervision) Act 1993 (Cth), the Corporations Act 2001 (Cth), the Income Tax Assessment Acts 1936 (Cth) and 1997 (Cth), and all requirements imposed by the Australian Taxation Office (ATO) and Australian Securities and Investments Commission (ASIC). Our role is strictly limited to providing the SMSF administration and tax agent services described in these Terms and your Letter of Engagement / Terms of Engagement. We do not assume any of your trustee responsibilities. You must:

• Provide us with accurate, complete, up-to-date and timely information, documents and instructions as we reasonably request, including (without limitation) during onboarding, SMSF Health Checks, data-gathering phases, annual compliance cycles, audits and any ad-hoc requirements. This includes trust deeds, corporate constitutions, minutes, resolutions, member consents, investment strategies, market-value asset valuations, bank statements, transaction records, insurance certificates of currency, member identification

• documents and any other records required for administration, compliance, reporting, taxation or lodgement;

• Respond promptly (and in any event within the timeframe we specify) to all communications, requests, tasks and document requests from us, any designated client portal, to enable us to meet all statutory and regulatory deadlines;

• Ensure that every investment decision, contribution, withdrawal, pension payment, borrowing arrangement (including any limited recourse borrowing arrangement) and other activity of the Fund fully complies with the Fund’s investment strategy, the sole purpose test, contribution caps and carry-forward rules, in-house asset rules, and all other legislative and trust deed requirements;

• Carefully review, verify the accuracy of, formally approve and (where required) sign all financial statements, tax returns, audit reports, lodgements, SMSF Health Checks, reports and any other documents we prepare or facilitate on your behalf before they are finalised or lodged with the ATO, ASIC or any other authority;

• Promptly notify us in writing of any material change in the circumstances of the Fund or its members, including (without limitation) changes to trustees, directors, members, beneficiaries, contact details, bank accounts, insurance, investment holdings or any event that could affect the Fund’s compliance or our ability to provide the Services;

• Obtain and supply accurate market valuations for all Fund assets as and when required for reporting, audit or compliance purposes;

• Maintain sufficient cleared funds in the Fund’s nominated bank account at all times to cover our fees, taxes, supervisory levies and any other authorised payments;

• Authorise and keep current the direct debit facility from the Fund’s bank account for the collection of our fees and any payments we are authorised to make on behalf of the Fund;

• Ensure the Fund continues to satisfy all record-keeping, reporting, auditing and other compliance obligations under superannuation law; and

• Fully cooperate with any auditor appointed for the Fund and provide all information and assistance required for the audit without delay.

You represent and warrant to us that all information and documents you (or anyone acting on your behalf) provide to us are true, accurate, complete and not misleading in any material respect. We are entitled to rely on such information and documents when providing the Services. You acknowledge and agree that any failure by you to satisfy these obligations may cause the Fund to breach applicable laws, resulting in penalties, loss of complying fund status, additional costs, interest charges or other adverse consequences for the Fund or its trustees. To the maximum extent permitted by law (and subject to the Australian Consumer Law and the Professional Standards Scheme), we will not be liable or responsible for any such breaches, penalties, costs or consequences arising directly or indirectly from your acts or omissions, inaccurate or incomplete information, or failure to comply with your trustee duties. We may also charge you additional reasonable fees for any extra work required as a direct result of your delay or failure to provide required information or approvals on time, in accordance with the Fee Schedule.

 

4. Fees, Payments, GST and Billing

Our fees are set out in the Ez SMSF Fee Schedule (as updated from time to time) and in your Letter of Engagement / Terms of Engagement. Fees may include a base monthly administration fee, ad-hoc fees, and fees for additional services. Fees are exclusive of GST unless otherwise stated. We will debit fees directly from the Fund’s bank account via authorised direct debit after providing you with a tax invoice (or in accordance with the billing cycle set out in the Fee Schedule). You authorise us to debit the agreed fees on the dates specified. All fees are payable in full and are non-refundable except where required by law or as expressly provided in the Fee Schedule. Late payment interest, if any, will be charged in accordance with the Fee Schedule or, if not specified, at a rate permitted under applicable Queensland law.

We may review and adjust our fees annually (or as otherwise set out in the Fee Schedule) with reasonable written notice. Continued use of our services after the adjustment date constitutes acceptance of the new fees. For the avoidance of doubt, the Fee Schedule prevails over these Terms on all matters of fee quantum, billing frequency, GST treatment, interest and related commercial terms.

 

5. Intellectual Property Rights

All intellectual property rights (including copyright, trade marks, design rights, trade secrets, know-how and other proprietary rights) in any materials, documents, templates, reports, financial statements, SMSF Health Checks, workflows, processes, systems, software outputs (including outputs from any approved platforms), branding, logos, taglines, website content, marketing materials and any other content or works we create, develop or provide to you in connection with the Services (collectively, the “Materials”) are and will at all times remain the sole and exclusive property of Ez SMSF or our third-party licensors. We grant you a limited, personal, non-exclusive, non-transferable, non-sublicensable and revocable licence to use the Materials solely for the internal administration, compliance and management of your own Self-Managed Superannuation Fund during the term of our engagement. This licence does not extend to any other fund, entity or purpose. You must not, and must not permit any third party to:

• Copy, reproduce, modify, adapt, reverse engineer, decompile, disassemble or create derivative works from any of the Materials;

• Distribute, sublicense, sell, lease, lend, publish or otherwise make the Materials available to any other person or entity;

• Use the Materials for any purpose other than the proper administration of your specific SMSF;

• Remove or alter any copyright, trade mark, confidentiality or proprietary notices on the Materials; or

• Use “Ez SMSF”, our logos, brand names, colour palette, fonts or any of our trademarks without our prior written consent.

You retain ownership of the documents and information you provide to us. By supplying any such documents or information, you grant us a royalty-free, irrevocable, perpetual, worldwide licence to use, reproduce, adapt and disclose them as reasonably necessary to deliver the Services, comply with legal obligations, and improve our systems and processes (including in de-identified form). Any feedback, suggestions or ideas you give us about our Services or the Materials will be owned by Ez SMSF and may be used by us without restriction or compensation. This licence automatically ends upon termination or expiry of our engagement for any reason. You must immediately cease all use of the Materials (except for records you are legally required to retain as trustee) and, if requested by us, return or destroy all copies in your possession or control. We reserve all rights not expressly granted to you under these Terms.

 

6. Confidentiality, Data and Outsourced / Cloud Services

We will keep all Confidential Information you provide confidential and use it only to provide the services and as permitted by law, the TASA, the Code, APES 110 and these Terms. “Confidential Information” has the meaning given in APES 110. You consent to us sharing necessary information with our ecosystem partners, approved software providers, banks, the ATO, ASIC, auditors and other service providers strictly for the purpose of delivering the services. We will ensure appropriate confidentiality arrangements are in place.

 

6.1 Outsourced Services and Cloud Computing (APES 305)

In delivering the Services we utilise approved third-party software and service providers, including (but not limited to) BGL SF360 (for SMSF administration and compliance) and Karbon (for practice management and client communication). These providers process and store data, including Confidential Information, in accordance with their respective terms and security standards. Processing and storage locations are primarily within Australia; where any component is performed or stored outside Australia we will disclose the geographic location and nature of that processing on request or in updated engagement materials. The nature and extent of the services include data feeds, transaction reconciliation, document storage, workflow management and electronic communication. By engaging us you acknowledge and consent to the use of these providers for the purposes of delivering the Services. Further details of current providers, locations and the nature/extent of outsourced or cloud services are available on request and will be updated in engagement materials if material changes occur, consistent with APES 305 paragraphs 3.6 and 3.7.

 

7. Privacy

We collect, use, store and disclose your personal information (including Tax File Numbers) in accordance with our Privacy Policy, the Privacy Act 1988, the Australian Privacy Principles, the Privacy (Tax File Number) Rule 2015 and our confidentiality obligations under APES 110. The Privacy Policy is available on our website and forms part of these Terms. By using our services you consent to the handling of your personal information as described in the Privacy Policy.

 

8. Limitation of Liability and Disclaimers

Liability limited by a scheme approved under Professional Standards Legislation. Ez SMSF participates in a Professional Standards Scheme approved under Professional Standards Legislation through its membership of the Institute of Public Accountants. To the extent that the Scheme applies, our liability for damages arising from a single cause of action is limited in accordance with the terms of the Scheme. The Scheme only affects liability for damages exceeding the monetary threshold specified in the Scheme instrument (and does not limit liability below that threshold). Subject to the Professional Standards Scheme, the Australian Consumer Law, the ASIC Act 2001 (Cth) and any other legislation that cannot be excluded, and to the maximum extent permitted by law:

• Our total aggregate liability to you (or the Fund) arising out of or in connection with these Terms, the Services, or any information we provide (whether in contract, tort including negligence, under statute or otherwise) is limited to the total fees actually paid by you to us in the twelve (12) months immediately preceding the event giving rise to the liability; and

• We are not liable for any indirect, consequential, special, incidental or punitive loss or damage, including but not limited to loss of profits, loss of revenue, loss of opportunity, loss of data, or business interruption.

We are not liable for, and you release us from any liability in respect of:

• Any loss or damage arising from your (or the Fund’s) investment decisions, the performance or non-performance of any investments held by the Fund, or any change in the value of the Fund;

• Any act or omission of any third party, including (without limitation) auditors, banks, financial advisers, legal service providers, investment platforms or other ecosystem partners referred by us, except to the extent that such act or omission is caused by our own negligence in the selection or direct supervision of that third party; and

• Any failure by you to comply with your obligations as trustee under these Terms, the Fund’s trust deed or superannuation law.

Nothing in these Terms excludes, restricts or modifies any right or remedy you may have under the Australian Consumer Law, the ASIC Act 2001 (Cth), or any other legislation to the extent that it is not lawful to do so. Where the Australian Consumer Law applies and liability cannot be limited in the manner set out above, our liability is limited to the resupply of the services or the payment of the cost of having the services resupplied, at our option. Any information we provide is general in nature only. It does not take into account your personal objectives, financial situation or needs. You should consider the appropriateness of any information having regard to your own circumstances and, if appropriate, seek personal financial advice from a qualified adviser. You retain complete control over all investment decisions relating to the Fund at all times.

 

9. Indemnity

You (and each of you as trustees of the Fund) agree to indemnify and keep indemnified Ez SMSF, its directors, officers, employees, agents, contractors, subcontractors, related bodies corporate and any other person acting on our behalf (collectively the “Indemnified Parties”) from and against any and all losses, damages, costs, expenses, claims, liabilities, penalties, fines, demands, actions, suits or proceedings (including legal costs and expenses on a full indemnity basis) which any of the Indemnified Parties may suffer or incur as a direct or indirect result of or in connection with:

• Any breach by you of these Terms, the Letter of Engagement, the Terms of Engagement, or any of your obligations as trustee of the Fund (including the obligations set out in clause 3);

• Any inaccurate, incomplete, misleading or false information, data or documents that you (or anyone acting on your behalf) provide to us or fail to provide when requested;

• Any failure by you to comply with your trustee duties or obligations under the Fund’s trust deed or governing rules, the Superannuation Industry (Supervision) Act 1993 (Cth), the Corporations Act 2001 (Cth), the Income Tax Assessment Acts, or any other applicable law or regulation (including ATO or ASIC requirements);

• Any act, omission, decision or conduct by you in your capacity as trustee of the Fund, including (without limitation) any investment decision, contribution, withdrawal, pension payment, borrowing arrangement (including any limited recourse borrowing arrangement) or dealing with the Fund’s assets;

• Any claim, demand, action, suit or proceeding brought against any Indemnified Party by any third party (including the Australian Taxation Office, Australian Securities and Investments Commission, a Fund member, beneficiary, former trustee, auditor, bank, ecosystem partner or any other person) that arises out of or relates to your actions, omissions or the operation of the Fund; or

• Any regulatory investigation, inquiry, penalty, fine, sanction or other consequence incurred by us that is attributable (in whole or in part) to your conduct or the Fund’s non-compliance with superannuation or other laws.

This indemnity does not apply to the extent (and only to the extent) that the relevant loss, damage, cost, expense, claim or liability is caused directly by our own fraud, wilful misconduct or gross negligence, or to the extent that liability cannot be excluded or limited under the Australian Consumer Law or the Professional Standards Scheme. You must pay any amount payable under this indemnity on demand. We may set off any amount you owe us under this indemnity against any fees or other amounts we owe you. This indemnity is a continuing obligation, is independent of any other obligations under these Terms and survives the termination or expiry of these Terms for any reason, regardless of the cause of termination.

 

10. Termination and Suspension

10.1 Termination by either party

Either you or we may terminate our engagement and the provision of the Services at any time by giving the other party at least thirty (30) days’ prior written notice, or as otherwise provided in the applicable Letter of Engagement or Terms of Engagement.

 

10.2 Our right to suspend or terminate immediately

We may, at our sole discretion and by written notice to you, immediately suspend the provision of any or all of the Services or terminate our engagement if:

• You fail to pay any fees, charges or other amounts due to us by the due date and the payment remains outstanding for more than seven (7) days after we notify you (consistent with the Fee Schedule);

• You breach any of your obligations under these Terms (including the obligations in clause 3), the Letter of Engagement or the Terms of Engagement and, where the breach is capable of remedy, you fail to remedy it within seven (7) days of receiving written notice from us;

• You fail to provide accurate, complete, up-to-date or timely information or documents that we reasonably require to perform the Services;

• We reasonably believe that continued provision of the Services may breach any law (including the Superannuation Industry (Supervision) Act 1993 (Cth) or the Corporations Act 2001 (Cth)), expose us or any Indemnified Party to regulatory action, penalty, fine or reputational risk, or otherwise be contrary to our compliance or risk policies or our obligations under the Code;

• The Fund ceases to be a complying superannuation fund, loses its ATO registration, or you fail to ensure the Fund complies with superannuation law or the Fund’s governing rules;

• An Insolvency Event occurs in relation to you, any trustee of the Fund or the Fund itself; or

• We otherwise determine in good faith that continued engagement is no longer appropriate, lawful or sustainable.

 

10.3 Effect of termination or suspension

Upon termination or expiry of our engagement for any reason, or during any period of suspension:

• All outstanding fees, charges and expenses (including work performed but not yet invoiced and any reasonable termination assistance or transfer fees as set out in the Fee Schedule) become immediately due and payable in full;

• You must promptly appoint a new SMSF administrator and take all steps necessary (at your sole cost and expense) to transfer the administration of the Fund, including providing all required authorities, documents and access;

• Subject to your full payment of all amounts owing, we will provide reasonable assistance to facilitate the orderly transfer of your Fund records to the new administrator;

• Your limited licence to use our Materials automatically ends and you must immediately cease all use of the Materials (except for any records you are legally required to retain as trustee) and, if requested by us, return or destroy all copies in your possession or control;

• We may retain copies of any records as required for our own compliance, record-keeping, insurance or legal purposes (consistent with section 30 of the Determination and APES requirements).

• Any rights or obligations which are expressed to survive, or by their nature are intended to survive, termination or suspension (including clauses 5, 6, 7, 8, 9, this clause 10, 12, 13 and 14) continue in full force and effect.

 

10.4 Additional fees

We may charge a reasonable fee for any additional work required to assist with the transfer of your Fund records or to finalise any outstanding compliance, reporting or lodgement work arising from the termination or suspension, in accordance with the Fee Schedule. During any suspension we are not obliged to perform any Services and all fees continue to accrue unless otherwise agreed in writing. Suspension does not affect our right to terminate at any time.

 

11. Changes to These Terms

We may update these Terms from time to time to reflect changes in law, our services, professional standards or business practices. We will notify you of material changes by email or our client app at least 14 days before they take effect (or such longer period as required by law or APES 305 for significant changes to engagement terms). Continued use of our services after the effective date constitutes acceptance of the updated Terms. If you do not agree to the changes, you may terminate the engagement before the changes take effect in accordance with clause 10.

 

12. Governing Law and Jurisdiction

These Terms are governed by the laws of Queensland, Australia. You irrevocably submit to the non-exclusive jurisdiction of the courts of Queensland.

 

13. Dispute Resolution and Complaints

If a dispute arises, the parties must first attempt to resolve it through good-faith negotiation. If unresolved within 21 days, either party may refer the dispute to mediation administered by the Australian Disputes Centre (or another agreed mediator) before commencing legal proceedings (except for urgent injunctive relief).

Complaints about our services are managed in accordance with our Complaints and Dispute Resolution Policy (available on request and forming part of these Terms). That Policy sets out how we receive, manage, investigate and resolve complaints, including timeframes, the role of our Complaints Officer, and escalation paths. You may also make a complaint about a tax agent service to the Tax Practitioners Board at any time (see clause 1.3). Making a complaint to the TPB does not prevent you from also using our

internal process. This clause does not limit any rights you may have under the Australian Consumer Law or other legislation.

 

14. Entire Agreement and Severability

These Terms, the Letter of Engagement, the Terms of Engagement, the Fee Schedule, the Privacy Policy and the Complaints and Dispute Resolution Policy constitute the entire agreement between the parties and supersede all prior understandings, representations and agreements relating to the subject matter. If any provision is held invalid or unenforceable, it will be severed and the remaining provisions continue in full force and effect. Any invalid provision will be modified to the minimum extent necessary to make it valid and enforceable while preserving the parties’ original commercial intent.

 

15. Contact Details and Notices

Notices must be in writing and sent to:

Ez SMSF Pty Ltd

Email: ask@ezsmsf.com.au

Phone: +61 448 828 499

Postal: L8/131 Leichhardt Street, Spring Hill, QLD 4000

Notices are deemed received when sent by email (unless the sender receives an automated delivery failure notice) or, if posted, three business days after posting. By accessing our website, booking an appointment, downloading our App, signing our Letter of Engagement, or otherwise engaging our services, you acknowledge that you have read, understood, and agree to be bound by these Terms (including the Professional Standards Scheme limitation of liability disclosure).

 

End of Terms and Conditions.