The Tax Institute 
ABN 45 008 392 372

The publications available for purchase and/or downloading from this website are meant for general educational purposes only and do not purport to contain all relevant information. The views contained in each publication are the author's own and do not necessarily reflect the opinion of The Tax Institute.

Recipients rely on the information in the publications at their own risk. Recipients should not rely on the publications as advice for any particular matter, but should make their own assessment and evaluation, undertake investigation and enquiries and seek advice to enable them to make any decision concerning their own interests.

The Tax Institute expressly disclaims all and any liability to any recipient whatsoever in respect of anything done by any such recipient in reliance on any of the publications.

To the extent that the law permits, The Tax Institute will not be liable in any way (whether in negligence or otherwise) for any loss or damage which may be suffered by a recipient in connection with the contents of or any omission from content contained in the publications.