Terms of Service — RigourLedger: Tax Records

1. Introduction & Acceptance of Terms

These Terms of Service ("Terms") govern your use of the mobile application RigourLedger: Tax Records ("RigourLedger" or the "App"), developed and published by Rigour Consulting ("we", "us", or "our").

By downloading, installing, or using RigourLedger, you agree to be bound by these Terms. If you do not agree to these Terms, do not install or use the App.

2. Licence to Use RigourLedger

Subject to these Terms, Rigour Consulting grants you a limited, non-exclusive, non-transferable, revocable licence to install and use RigourLedger on your supported personal or mobile device for personal or internal business record-keeping purposes.

For iOS users downloading RigourLedger via the Apple App Store, these Terms supplement the Apple Standard Licensed Application End User License Agreement (Apple Standard EULA). Where applicable, the terms of the Apple Standard EULA apply between you and Apple, and these Terms govern the provision and use of RigourLedger between you and Rigour Consulting.

3. Free Tier & RigourLedger Pro

3.1 Free Tier

RigourLedger provides a permanently functional Free Tier:

• Manual expense recording and unlimited historical record access.
• Receipt photo capture and local attachment.
• 10 free on-device receipt OCR scans per calendar month.
• Standard unencrypted CSV export.
• Restore from Encrypted Backup: Restoring your own backup files is sovereign and never paywalled.

3.2 RigourLedger Pro (Annual Subscription)

RigourLedger offers an optional annual auto-renewing subscription ("RigourLedger Pro"):

• RigourLedger Pro adds unlimited on-device receipt scanning, bank CSV import and reconciliation, Accountant Pack generation, and creation of encrypted RigourLedger backups. Existing records remain accessible if Pro expires, and restoring your own RigourLedger backup remains available without Pro.
• Billing & Auto-Renewal: Billed annually through your Google Play or Apple App Store account at the localized price displayed in the store prior to confirmation. Subscriptions renew automatically unless cancelled in the platform store settings. You can cancel at any time. Access continues until the end of the current paid billing period.
• Managing & Cancelling Subscriptions: You may cancel or manage your subscription at any time through Google Play Store (under Payments & Subscriptions) or iOS Settings (under Apple ID > Subscriptions).
• Post-Expiry Data Access Guarantee: If your subscription lapses, you never lose access to your records. Historical records, manual entries, standard CSV exports, and encrypted backup restores remain fully accessible. Pro gating applies solely to automation features.

4. Local-First Storage & Data Sovereignty

1. On-Device Storage: Your financial records, receipts, and imported bank data remain on your device unless you choose to export, back up, or share them. Rigour Consulting operates no remote servers hosting your financial records.
2. Backups & User Responsibility: Because RigourLedger prioritises on-device storage, you are solely responsible for maintaining backups of your device and application data.
3. Passphrase Recovery Limitation: Encrypted backup archives (.rlbackup) are protected with your chosen passphrase. Rigour Consulting cannot reset, bypass, or recover lost passphrases. If you forget your passphrase, encrypted backup files cannot be restored.

5. No Tax or Financial Advice (Statutory Limits)

1. Administrative Tool Only: RigourLedger is designed strictly to help you organize records and supporting evidence.
2. Not Financial Product Advice: RigourLedger does not provide personal, general, or financial product advice under Chapter 7 of the Corporations Act 2001 (Cth).
3. Not Tax Agent Representation: Rigour Consulting is not a registered tax agent under the Tax Agent Services Act 2009 (Cth). RigourLedger does not determine tax deductibility, GST-credit entitlements, or tax liabilities, and does not prepare or lodge tax returns or BAS with the Australian Taxation Office (ATO).
4. Professional Consultation: You should consult a licensed financial adviser, accountant, or registered tax agent regarding your specific taxation and financial obligations.

6. Intellectual Property

Rigour Consulting retains all right, title, and interest in and to RigourLedger, including its software code, interface design, logos, and trademarks. You may not decompile, reverse-engineer, modify, or distribute the App software except as permitted by applicable law.

7. Australian Consumer Law (ACL) Guarantees

Nothing in these Terms excludes, restricts, or modifies any consumer rights, guarantees, or remedies available to you under the Australian Consumer Law (contained in Schedule 2 of the Competition and Consumer Act 2010 (Cth)) that cannot be lawfully excluded.

Where our liability cannot be excluded by law, our liability is limited, at our election, to the resupply of the services or the cost of having the services resupplied.

8. Limitation of Liability

To the maximum extent permitted by applicable law, Rigour Consulting is not liable for any indirect, incidental, special, consequential, or punitive damages, including loss of data, lost profits, tax penalties, or business interruption, arising out of your use of or inability to use the App.

9. Governing Law & Jurisdiction

These Terms are governed by the laws in force in the State of Western Australia and the Commonwealth of Australia. You submit to the non-exclusive jurisdiction of the courts of Western Australia.

10. Contact Us

For questions regarding these Terms:

• Publisher: Rigour Consulting
• Support Email: rigour.consulting@gmail.com
• Business Location: Western Australia, Australia