This website is presented by the Australian Government for the purpose of disseminating?information for the benefit of the public.
The Australian Government has taken great care to ensure the information on this website is as correct and accurate as possible. The information on this website is also updated regularly.
However, the Australian Government does not guarantee, and accepts no legal liability whatsoever arising from, or connected to, the use of any material contained on this website or on any linked site.
The Australian Government recommends that users exercise their own skill and care with respect to their use of this website and that users carefully evaluate the accuracy, currency, completeness and relevance of the material on this website for their purposes.
This website is not a substitute for independent professional advice and users should obtain any appropriate professional advice relevant to their particular circumstances.