Disclaimer

This website 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 website 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 website or on any linked site.

The Commonwealth recommends that users exercise their own skill and care with respect to their use of this website and that users carefully evaluate the accuracy, currency, completeness and relevance of the material on the website for their purposes.

This website 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 website 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.

Links to external websites

This website contains links to other websites that are external to the Department of Finance (Finance). Finance takes reasonable care in linking websites 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 websites.

Links to external websites 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 website are responsible for being aware of which organisation is hosting the website they visit.

Security of the Department of Finance's website

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 website 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.

Contact for information on this page: Finance Web Manager at: feedback@finance.gov.au