Disclaimer

This information on this site is intended as a general reference for Internet users. It is made available on the understanding that the Commonwealth, as a result of providing this information, is not engaged in providing professional advice.

While Treasury will make every reasonable effort to maintain current and accurate information on this site, users should be aware that The Commonwealth accepts no responsibility for the accuracy or completeness of any material contained on this site and recommends that users exercise their own skill and care with respect to its use. This material was developed in late 1999 and 2000.

The material on this site may include 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 other websites are inserted for convenience and do not constitute endorsement of material at those sites, or any associated organisation, product or service.

The listing of a person or organisation in any part of this website in no way implies any form of endorsement by the Commonwealth of the products or services provided by that person or organisation.

Copyright

© Commonwealth of Australia 2000

This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved. Requests and inquiries concerning reproduction and rights should be posted at the Commonwealth Copyright Administration website or addressed to:

Commonwealth Copyright Administration
Attorney General’s Department
Robert Garran Offices
National Circuit
Canberra  ACT  2600