Copyright

Copyright in the information contained in this site subsists under the Copyright Act 1968 (Cth) and, through international treaties, the laws of many other countries.  It is owned by Humphrey Taxation Services unless otherwise stated.  All rights reserved.  You may download a single copy of this document and, where necessary for its use as a reference, make a single hard copy.  Except as permitted under the Copyright Act 1968 (Cth) or other applicable laws, no part of this publication may be otherwise reproduced, adapted, performed in public or transmitted in any form by any process (graphic, electronic or mechanical, including photocopying, recording, taping or by storage in an information retrieval system) without the specific written consent of Humphrey Taxation Services.

Disclaimer

The information contained within the website is of a general nature only.  Whilst every care have been taken to ensure the accuracy of the material, Humphrey Taxation Services will bear no responsibility or liability for any action taken by any person, persons or organisation on the purported basis of information contained herein.

Without limiting the generality of the foregoing, no person, persons or organisation should invest monies or take action on reliance of the material contained herein but instead should satisfy themselves independently of the appropriateness of such action.

Our web site may contain links to external web sites.  Whilst such links are provided for your convenience, you should be aware that the information handling practices of the linked web sites might not be the same as ours and do not constitute endorsement of material at those sites or any associated organisation product or service.  These external information sources are outside our control.  It is the responsibility of users to make their own decisions about the accuracy, currency, reliability and correctness of the information at those sites.

By accessing information at or through this site each user waives and releases Humphrey Taxation Services to the full extent permitted by law from any and all claims relating to the usage of the material made available through the website.  In no event shall Humphrey Taxation Services be liable for any incident or consequential damages resulting from use of the material.

The information in this site has been prepared in accordance with Australian law for the supply of goods and services.  This notice and the information in this site and all matters relating to either are governed by and are to be construed according to the laws applicable in the State of Queensland and the Commonwealth of Australia ("Australian law").  The information may not satisfy the laws of any other country.  It is not directed at people in any other country and should not be relied on by people in any country other than Australia.  The information in this site is current at the date of publication but may be subject to change.