disclaimer

This web site is presented by the Commonwealth for the purpose of disseminating information free of charge for the benefit of the public.

The Commonwealth monitors the quality of the information available on this web site and updates the information regularly.

However, the Commonwealth does not guarantee, and accepts no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency or completeness of any material contained on this web site or on any linked site.

The Commonwealth recommends that users exercise their own skill and care with respect to their use of this web site and that users carefully evaluate the accuracy, currency, completeness and relevance of the material on the web site for their purposes.

This web site is not a substitute for independent professional advice and users should obtain any appropriate professional advice relevant to their particular circumstances.

Unsolicited commercial emails MUST NOT be forwarded to Customs email addresses unless prior consent has been given.

http://customs.gov.au/site/page4727.asp modified: 4:48 PM 30 Jun 2008