Nexia Australia Advisory Pty Ltd (ABN 32 613 006 214) is a firm of Chartered Accountants. It is affiliated with, but independent from Nexia Australia Pty Ltd. Nexia Australia Pty Ltd is a member of Nexia International, a leading, global network of independent accounting and consulting firms that are members of Nexia International Limited. Neither Nexia International Limited, a company registered in the Isle of Man, nor Nexia Australia Pty Ltd provides services to clients. For more information, please see nexia.com.au/legal.

Liability limited under a scheme approved under Professional Standards Legislation.

Notice: The content of any emails sent from Nexia Australia Advisory Pty Ltd (ABN 32 613 006 214) and all its associated entities, along with any attachments, is confidential and may be privileged. The email may be read, copied, and used only by the intended recipient. If you are not the intended recipient, you are hereby notified that any dissemination, copying or use of this information is strictly prohibited. If you have received this email in error, please reply to the author by return email and delete the original message. Any views or opinions presented in this email are solely those of the writer and do not necessarily represent those of the Firm, except where the message expressly states otherwise. Any advice contained herein should be treated as preliminary advice subject to formal written confirmation.

Internet communications are not secure and therefore Nexia Australia Advisory Pty Ltd does not accept legal responsibility for the contents of this message.

Although Nexia Australia Advisory Pty Ltd operates anti-virus programs, it does not accept responsibility for any damage whatsoever that is caused by viruses.