The material on this web site is provided for general information only, and on the understanding that the Australian Government is not providing professional advice on a particular matter.
The material may include the views or recommendations of third parties, and does not necessarily reflect the views of the Australian Government, or indicate a commitment to a particular course of action.
Errors or omissions can occur in the preparation of web pages. Therefore, before relying on the material, users should independently verify its accuracy, completeness, relevance for their purposes and that it is up-to-date.
Before any action or decision is taken on the basis of any material on this web site the user should obtain appropriate independent professional advice.
Links to other web sites are provided for the user's convenience and do not constitute endorsement of material at those sites, or any associated organisation, product or service.