Terms of Use

The material on this internet site is made available for the purpose of providing access to current information and is not provided as professional advice.

Before relying on the material, users should obtain appropriate professional advice relevant to their particular circumstances to evaluate its accuracy, currency, completeness and relevance for their purposes.

Some material on this internet site may include or summarise views, standards or recommendations of third parties. The inclusion of such material is not an endorsement by us of that material and not an indication of our commitment to any particular course of action.

Links provided to other internet sites are provided for the user's convenience and do not constitute endorsement of the information at those sites. We accept no responsibility for material contained in any site that is linked to this internet site.