Information provided on this website is for general information and on the understanding that the Australian Government is not providing professional advice on a particular matter.
While we make every effort to ensure that the information on this site is accurate and up-to-date we accept no responsibility whether expressed or implied for the accuracy, currency and completeness of the information.
Before relying on the material you should independently check its relevance for your purposes, and obtain any appropriate professional advice.
For reasons of succinctness and presentation, the information provided on this website may be in the form of summaries and generalisations, and may omit detail that could be significant in a particular context, or to particular persons.
Some site pages contain links to third party sites not managed by the department. Those sites are not within our control and do not follow the same privacy, security, or accessibility standards as ours. We are not responsible for the content or availability of those sites, their partners, or advertisers. Any link to an external site is provided for your information and convenience only.
The department accepts no liability or responsibility for any interference with or damage to a site visitor's computer, software or data occurring as a result of accessing this site. Visitors should ensure they have adequate protection against viruses when accessing the Internet.