15.2 Allocation of risk

Subject to the Australian Consumer Law:

• our total liability is capped at the fees you paid to us in the 12 months before the event giving rise to the liability;
• we are not liable for indirect, incidental or consequential loss, including loss of profit, revenue, goodwill or data;
• we are not responsible for the acts, omissions or misconduct of third parties, including Fiskil and financial institutions, or of users, clients and their personnel;
• we are not responsible for any audit, penalty, interest charge or other intervention by the Australian Taxation Office or any other authority arising from your returns or lodgements;
• you are responsible for your professional judgment, your client submissions and your own compliance obligations; and
• you indemnify us on the terms set out in section 1.21 of the Terms of Service.

These limits reflect that Sparkview is an assistance and preparation tool. Final review and responsibility for any Output always rest with you, as explained in the Disclaimer Policy.

15.3 Non-excludable rights

Nothing in this policy excludes, restricts or modifies any right or remedy you have under the Australian Consumer Law or any other law that cannot lawfully be excluded. Where our liability for breach of a consumer guarantee can be limited, it is limited as set out in section 1.19 of the Terms of Service.