This internet site is presented by the Commonwealth for the purpose of disseminating information free of charge for the benefit of the public.
The Commonwealth monitors the quality of the information available on this internet site and updates the information regularly.
The Commonwealth does not, however, guarantee, and accepts no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency or completeness of any material contained on this internet site or on any linked site.
The Commonwealth recommends that users exercise their own skill and care with respect to their use of this internet site and that users carefully evaluate the accuracy, currency, completeness and relevance of the material on the internet site for their purposes.
This internet site is not a substitute for independent professional advice and users should obtain any appropriate professional advice relevant to their particular circumstances.
The material on this internet site may include the views or recommendations of third parties, which do not necessarily reflect the views of the Commonwealth, or indicate its commitment to a particular course of action.
Links to external internet sites
This internet site contains links to other internet sites that are external to the Australian Government. The Government takes reasonable care in linking internet sites, but has no direct control over the content of the linked sites, or the changes that may occur to the content on those sites. It is the responsibility of the user to make their own decisions about the accuracy, currency, reliability and correctness of information contained in linked external internet sites.
Links to external internet sites do not constitute an endorsement or a recommendation of any material on those sites or of any third party products or services offered by, from or through those sites. Users of links provided by this internet site are responsible for being aware of which organisation is hosting the internet site they visit.