Terms of service

Acceptance of terms and conditions

1. You agree to these terms and conditions in full by using our website.
2. You must not use our website or any links provided in our website if you do not accept these terms and conditions.
3. We reserve the right to amend, change and revise these terms and conditions at our sole discretion without any notification to you aside from the publishing of new terms and conditions on the website.

Acceptable use of website

1. We grant you a non-exclusive, non-transferable, revocable, limited licence to view and use information accessible from the website.
2. You must not: (a) cause damage or interfere with accessibility to the website or any links provided in our website; (b) use it in connection with illegal, fraudulent or harmful purposes or activities; (c) store, transmit or distribute malicious computer program; or (d) conduct any systematic or automated data collection activities.

Website intellectual property

1. We own or are licensed to use all intellectual property (including photographic images) in the website.
2. You may only view and download content on the website for caching purposes and print a single copy of content for personal use.
3. You must not: (a) republish any content from our website; (b) present any content in public; (c) reproduce or exploit any content on our website for commercial purpose; (d) edit or otherwise modify any content on our website; or (e) redistribute any content from our website unless we expressly permitted redistribution.

Prohibitions

1. You must not misuse this website. You will not: (a) commit or encourage a criminal offense; (b) transmit or distribute a virus, trojan, worm, logic bomb or any other material which is malicious, technologically harmful, in breach of confidence or in any way offensive or obscene; (c) hack into any aspect of the service; corrupt data; cause annoyance to other users; (d) infringe upon the rights of any other person's proprietary rights; (e) send any unsolicited advertising or promotional material, commonly referred to as "spam"; or (f) attempt to affect the performance or functionality of any computer facilities of or accessed through this website.
2. Breaching this provision would constitute a criminal offense and website owner will report any such breach to the relevant law enforcement authorities and disclose your identity to them.
3. We will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material due to your use of this website or to your downloading of any material posted on it, or on any linked Sites.

Website posts

1. Should the website allow through a commenting feature or integration with social media platforms, you may upload Posts on the website subject to this clause 5.
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Intellectual property rights

1. You grant us a non-exclusive, transferable, sub-licensable, royalty-free, world-wide licence (IP Licence) to use any intellectual property in any post, including rights to: (a) copy, reformat, edit or translate; (b) publicly perform or present; (c) distribute for any purpose including for commercial or advertising purpose; and (d) incorporate in our website or any other works.
2. The IP licence in relation to a post ends when you delete that post but you agree that even if you delete post, we may still keep back-ups for a reasonable period of time on our electronic system.

Monitoring of website

1. We have not reviewed and cannot review all posts and we are not responsible for liability arising out of your, or any other person’s, posts.
2. We may, at our sole discretion, pre-screen, reject or remove any post you provide for any reason.

Social media

1. We do not provide any warranties regarding the quality of integration of social media through any plugin features, application program interface (API), or otherwise.
2. Any social media integration may be removed from the website without any notice.
3. Any posts made using social media must also comply with the terms and conditions of those relevant websites, which may differ from these terms and conditions.

Third party websites

1. In this clause:
2. (a) Third party material means material from a third party website which are linked or framed to and from a third party website.
3. (b) Third party website means a website operated by a third party.
4. We do not verify, endorse or approve any third party material.
5. We provide no warranty or representation about third party material: (a) regarding the quality, accuracy, merchantability or fitness for purpose of third party material or products or services available from third party website; or (b) as to whether they infringe any intellectual property rights.
6. We are not responsible for: (a) any offers, statements or representations that are made on behalf of a third party website; (b) any malicious computer program from third party websites; or (c) third party websites that may provide financial advice.
7. We are not responsible for any loss or damage arising from your use of any services from a third party website.

Cookies policy

1. You agree that: (a) we may store cookies on your device; and (b) we may issue and request cookies from your device to collect both personal and non-personal information.
2. You agree that we may use, including but not limited to, the following types of cookies: (a) authentication cookies; (b) session cookies; (c) persistent cookies; and (d) flash cookies.
3. For further information regarding how we use cookies, please see our privacy policy on our website.
4. You may disable cookies on your browser if you do not agree to our cookies policy.

Privacy policy

1. You agree to us storing and handling your private information in accordance with our privacy policy. Please see our privacy policy on our website for further information.

Warranties and guarantees

1. To the maximum extent permitted by law, we exclude all representations, warranties or terms (whether express of implied) not otherwise specified in these terms.
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Implied terms

1. These terms and conditions include, by implication, only those warranties, conditions and terms that: (a) law or legislation implies into these terms and conditions; and (b) law or legislation prohibits the parties from modifying, excluding or contracting away.

Limitation of liability

1. In this clause, a ‘Covered Party’ means: (a) us, our affiliates, and any officer, director, employee, sub-contractor, agent or successor; and (b) each third party supplier of content, their affiliates, and any officer, director, employee, subcontractor, agent or successor.
2. To the maximum extent permitted by law, a covered party is not liable for liability arising out of or related to, in relation to the website: (a) content provided to you free-of-charge; (b) consequential Loss or damage which may arise in respect of the services or for loss of data, loss of, or claim for, revenue, profits, actual or potential business opportunities or anticipated savings or profit; (c) inaccuracy, errors or omissions with the content; (d) unavailability or interruption of usage of our website and its services; (e) any delay or failure in performance beyond the reasonable control of a covered party; and (f) loss of data.
3. To the fullest extent permitted under the law, a covered party is not responsible for any indirect, special or consequential liability (including legal fees) whatsoever.
4. To the fullest extent permitted by law, we are not liable for any consequences resulting from your provision of false, fraudulent or incorrect information to obtain any services that we provide on the website.
5. The exclusion of liability in clauses 12.1 – 12.4 apply even if you expressly advise a covered party of the potential loss.
6. To the fullest extent permitted by law, our liability for any breach of any condition, warranty or guarantee (including any condition, warranty or guarantee implied under sub-clause 12.2) is, at our discretion, limited to the lesser of:
7. (a) in case of services: (i) supply of the services again; or (ii) payment of the cost of supplying the services again. (b) in case of any other damages, $100.00.
8. Nothing in these terms and conditions will exclude or limit our liability in respect of any: (a) death or personal injury caused by our negligence; (b) fraud or fraudulent misrepresentation on the part of us; or (c) matter in which it would be illegal or unlawful for us to exclude or limit, or to attempt or purport to exclude or limit, its liability.

Indemnity

1. You indemnify us against all losses, claims, liabilities and expenses whatsoever arising out of or in connection with: (a) your use of our website; (b) your use of third party website; (c) your supplying of services to a third party, including any services we or third party supplier supply to you; (d) your use of any services we supply contrary to any of our instructions or directions; and (e) a breach of these terms and conditions by you or your invitees, employees, agents or subcontractors whatsoever.

No waiver

1. A Party waives a right under these terms and conditions only by giving written notice that it waives that right.
2. A waiver is limited to the instance referred to in the writing (or if no instance is referred to in the writing, to past instances).
3. A right is not impaired or waived by: (a) a failure to exercise that right; (b) a delay in exercising that right; (c) a partial exercise of that right; (d) a previous exercise of that right; or (e) negotiations between the parties.

Jurisdiction

1. These terms and conditions are governed by the laws of new south wales.
2. The parties irrevocably submit to the exclusive jurisdiction of the courts of new south wales
3. No party may object to the jurisdiction of any of those courts on the ground that it is an inconvenient forum or that it does not have jurisdiction.

Severability

1. If all or any part of any provision of these terms and conditions is invalid or unenforceable, then:
2. that provision is severed from this agreement to the extent necessary to remove the invalidity or illegality; and
3. the remaining provisions of these terms and conditions remain valid and enforceable.

Termination

1. These terms and conditions terminate, with respect to the website, if we cease to operate the website.

Survival of certain terms

1. The terms of these terms and conditions which are capable of having effect after these terms and conditions end continue to have full effect, including clauses in relation to: (a) protection of intellectual property; and (b) guarantees, warranties, indemnities and limitation of liability.

Interpretation

In these terms and conditions, unless the contrary intention appears:

1. a reference to these terms or conditions, or any instrument includes any variation or replacement of any of them;
2. a reference to a person includes a body corporate, joint venture, association, government body, firm and any other entity;
3. a reference to legislation includes any amendments to it, any legislation substituted for it, and any subordinate legislation made under it;
4. the singular includes the plural and vice versa;
5. words of one gender include any gender;
6. headings do not affect the interpretation of these terms and conditions;
7. reference to a party includes that party’s personal representatives, successors and permitted assigns;
8. reference to a thing (including a right) includes a part of that thing;
9. if a party comprises two or more persons:
10. reference to a party means each of the persons individually and any two or more of them jointly;
11. a promise by that party binds each of them individually and all of them jointly;
12. a right given to that party is given to each of them individually; and
13. a representative, warranty or undertaking by that party is made by each of them individually;
14. a provision must not be construed against a party only because that party prepared it;
15. a provision must be read down to the extent necessary to be valid and if it cannot be read down to that extent, it must be severed;
16. if a thing is to be done on a day which is not a business day, it must be done on the business day before that day;
17. another grammatical form of a defined expression has a corresponding meaning;
18. the word “include” is used without any limitation;
19. the rights, duties and remedies in this agreement operate to the extent that they are not excluded by law; and
20. examples are descriptive only and not exhaustive.

Tax and professional services disclaimer

1. The website does not provide accounting, financial or tax advice or services.
2. Any services provided by us should not be used as a replacement for professional accounting, financial or tax advice or services. To the fullest extent permitted under the law, we are not liable for any consequential Loss or damage from using our services.
3. All users of the website should not solely rely on the website and services, and should obtain appropriate accounting, financial and tax advice and services.

Definitions

Unless the context otherwise requires:

1. Summ means CTC Ledger Pty Ltd ACN 655 951 812.
2. Australian Consumer Law means Schedule 2 of Competition and Consumer Act 2010 (Cth).
3. Business Day means a day except a Saturday or Sunday or other public holiday in the jurisdiction specified in clause 13 and/or in the State of Queensland.
4. Claim means any claim, suit, action, demand, or right.
5. Consequential Loss includes all forms of indirect loss including loss of revenue, loss of profits, failure to recognise profits or savings and any other commercial and economic loss, howsoever caused.
6. Content means any material on the Website as amended from time to time including but not limited to text, document, image, logo, photo, audio material, video material and audio-visual material.
7. GST has the meaning given in the GST Act.
8. GST Act means A New Tax System (Goods and Services Tax) Act 1999 (Cth).
9. Intellectual Property means all existing or future species of industrial and intellectual property, whether registered or unregistered, registrable or not: (a) as defined in Article 2 of the World Intellectual Property Organisation (WIPO) Convention; or (b) recognised by any statute or any principle of law or equity, (c) including copyrights, patents, designs, trade marks, circuit layout rights, confidential information, trade secrets and the right to register all such intellectual or industrial property rights.
10. Intellectual Property Rights means all rights arising from any statute, or principle of law or equity in relation to Intellectual Property.
11. Liability means responsibility for any loss (either direct or indirect), damage, or expense and includes liability for Consequential Loss.
12. Malicious Computer Program includes programs that contain viruses, Trojan horses, worms or any other computer programming that may damage, modify, delete, detrimentally interfere with, access without authority or expropriate any system, data or personal information.
13. Party means either you or us.
14. Parties mean both you and us.Post includes comments, images, photos, writings or any other material that you upload on our Website, whether for wider public view or for our private usage.
15. Privacy Policy means our privacy policy available on our Website.
16. Social Media means any social networking websites that may use your personal information for integration with the Website, including but not limited to: (a) Facebook; (b) Twitter; (c) Instagram (d) TikTok; and (e) LinkedIn.
17. Terms and Conditions means these Website Terms and conditions, as amended from time to time.
18. Third Party Supplier means any parties that supply services to us and advertisers who advertise their services or goods on our Website to you or your invitees in accordance with the terms and conditions.
19. We (with capitals or not) means Summ, and the words “us” and “our” have corresponding meanings.
20. Crypto Tax Calculator, operated by CTC Ledger Pty Ltd, has been renamed to Summ. All references to 'Crypto Tax Calculator' in these Terms and Conditions or related documents now refer to Summ.
21. Website means https://summ.com/‍
22. You (with capitals or not) means the user of this Website and the words “your” and “yours” have the corresponding meaning.