This email and its contents including any attachments (together referred to as ‘this email’) are confidential. They may also be legally privileged.

This email, and any advice contained in it, is intended solely for the benefit and use of the client to whom it is addressed. This email cannot be relied on by any other person and we accept no liability to any person other than our client. If you are not the intended recipient, please do not continue to read the email or open or read any attachments. Please also notify the sender immediately by email and permanently delete the email from your system.

Our advice is based only on Australian law and its interpretation by the courts and relevant authorities at the time set out in the advice or, if no time is set out, when the advice is provided. Any changes to the law and/or its interpretation could affect our advice. We do not accept any responsibility for the proper and complete transmission of this email or for any delay in its receipt.

Any views expressed or statements included in this email that do not relate to the official business of HLB Mann Judd are those of the sender and neither given nor endorsed by us.

We do not represent, warrant or guarantee that this email is free from errors, malware, interference, interception, corruption or unauthorised access. You are responsible for scanning this email for any malware including viruses or other issues.

We comply with applicable privacy legislation. Our approach to privacy is set out in our Privacy Policy.

HLB Mann Judd is a network of independent accounting and business advisory firms whose members practise under the trading name “HLB Mann Judd” in designated territories throughout Australia, New Zealand and Fiji. [Your client engagement letter includes further details in relation to the HLB Mann Judd network and the member responsible for providing advice and services to you.] The Australasian association of HLB Mann Judd is a member of HLB International, a world-wide network of independent accounting firms and business advisers.

Our liability is limited by a scheme approved under Professional Standards Legislation.