AN IMPORTANT MESSAGE
The forms and commentaries contained in this paper are provided as a guide only and should not form the sole basis for any advice in relation to the particular situation of any person without first obtaining proper professional advice.
This paper is provided on the understanding that ESS BIZTOOLS PTY LTD (ACN: 078 451 439) will not be responsible as a result of any use made by users hereof of the forms or commentaries of this paper without first obtaining specific professional advice. Neither shall ESS BIZTOOLS PTY LTD be responsible for any errors or omissions contained in these papers. ESS BIZTOOLS PTY LTD expressly disclaims liability whether under contract or negligence and whether to a direct purchaser of these papers or to any other person who may borrow or use them in respect of any loss or damage flowing therefrom whether direct or consequential. In particular and without limiting the extent of this disclaimer ESS BIZTOOLS PTY LTD accepts no liability if any form or commentary contained herein, whether used in its original form or altered in some way by the user, proves not to be valid or not to attain the end result desired by the user. This exclusion shall extend both to the user and to any client of the user who may suffer loss as a result of the use of these papers and it shall apply even though ESS BIZTOOLS PTY LTD may have been negligent in the publication or preparation of these papers. The user acknowledges that it has not made known to ESS BIZTOOLS PTY LTD any particular purpose for which these papers are required and that it has not relied on ESS BIZTOOLS PTY LTD's skill or judgement to provide a paper suitable for any such purpose.
INTELLECTUAL PROPERTY NOTICE
The authority to use all copyright, trade marks and other intellectual property rights comprised in this paper is held exclusively by ESS BIZTOOLS PTY LTD (ACN: 078 451 439). Neither these rights nor any part of this paper may be used, sold, transferred, licensed, copied or reproduced in whole or in part in any manner or form whatsoever without the prior written consent of ESS BIZTOOLS PTY LTD (ACN: 078 451 439).
