GENERAL ADVICE WARNING

Any advice in this publication is of a general nature only and has not been tailored to your personal circumstances. Please seek personal advice prior to acting on this information.

The information in this document reflects our understanding of existing legislation, proposed legislation, rulings etc as at the date of issue. In some cases the information has been provided to us by third parties. While it is believed the information is accurate and reliable, this is not guaranteed in any way. Opinions constitute our judgement at the time of issue and are subject to change. The Licensee nor their employees or directors give any warranty of accuracy, nor accept any responsibility for errors or omissions in this document.

GENERAL ADVICE TAX WARNING

The information (including taxation) is general in nature and may not be relevant to your individual circumstances. You should refrain from doing anything in reliance on this information without first obtaining suitable professional advice.

You should obtain and consider a Product Disclosure Statement (PDS) before making any decision to acquire a product.