CPA Australia and the authors have used reasonable care and skill in compiling the content of this material. However CPA Australia makes no warranty as to the accuracy or completeness of any information in these materials. These materials are intended to be a general guide only. All practitioners, readers, viewers and users are advised to undertake their own research or to seek professional advice to keep abreast of reforms and developments in the law. To the extent permitted by applicable law, CPA Australia, its employees, agents and consultants exclude all liability for loss or damage claims and expenses including but not limited to legal costs, indirect special or consequential loss or damage (including but not limited to, negligence) arising out of the information in the materials.