This web 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 web site and updates the information regularly.
However, the Commonwealth does not guarantee, and accepts no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency or completeness of any material contained on this web site or on any linked site.
The Commonwealth recommends that users exercise their own skill and care with respect to their use of this web site and that users carefully evaluate the accuracy, currency, completeness and relevance of the material on the web site for their purposes.
This web 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 web 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.
This web site contains links to other web sites that are external to the Department of Finance (Finance). Finance takes reasonable care in linking web 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 web sites.
Links to external web 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 web site are responsible for being aware of which organisation is hosting the web site they visit.
Finance applies a range of security controls to protect its website from unauthorised access. However, users should be aware that the World Wide Web is an insecure public network that gives rise to a potential risk that a user's transactions are being viewed, intercepted or modified by third parties or that files which the user downloads may contain computer viruses, disabling codes, worms or other devices or defects.
The Commonwealth accepts no liability for any interference with or damage to a user's computer system, software or data occurring in connection with or relating to this web site or its use. Users are encouraged to take appropriate and adequate precautions to ensure that whatever is selected from this site is free of viruses or other contamination that may interfere with or damage the user's computer system, software or data.