The information contained and accessed on this website (the "Site") is provided by us as indicated on the homepage as owner of the Site for general guidance and is intended to offer you general information of interest.  

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, we do not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'as is' without warranties of any kind, express or implied, including accuracy, timeliness and completeness.  

In no event shall we, or any of our respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use. 

As content on the Site (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, artwork, graphics and information on or described in the Site) may be copyrighted, proprietary and subject to intellectual property or other rights, any unauthorised use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights. You are encouraged to print or distribute content (e.g., via link on a social network) provided that: 

1. the use of the content is personal and non-commercial 
2. all copyright, trademark and similar notices are retained 
3. the content is not used as or implies that we are providing a testimonial or endorsement of an organisation, its products or services.

Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). We bear no risk, responsibility or liability if a user does not obtain such explicit written permission as advised by us. 

Our name is used under licence from KPMG Australia. Other product and service names mentioned on the Site may be the registered trademarks or trademarks of us, KPMG Australia or our affiliates. Use of these marks requires express prior permission from, and a license agreement with us, KPMG Australia or our respective affiliates. 

Unauthorised use of these and any other of our portfolio of trademarks will be prohibited to the fullest extent of the law. To request this written approval, use the "Get in touch" feature on the Site. 

Third-party links are provided as a convenience to you. We do not control and are not responsible for any of these sites or their content. We shall not be responsible or liable for any losses, damages or expenses relating to any third-party links.  

We vigorously protect our reputation and trademarks, and we reserve the right to request removal of any link to our website. 

The following web link activities are explicitly prohibited by us and may present trademark and copyright infringement issues: 

1. links that involve unauthorised use of our logo 
2. a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement 

Any hyperlink on our website to another website does not imply our endorsement, support, or sponsorship of the operator of that website nor of the information and/or products which they provide. 

Any use of third party logos, mentions of a third party or any other information relating to a third party on the Site does not imply our endorsement, support, or sponsorship of those third parties or any products and services they provide.