This publication is provided to you by Bentleys Australia Pty Ltd (Bentleys) on a complimentary basis. The information provided is a general guide only and Bentleys accepts no responsibility for the accuracy of the information or opinions contained herein. The contents do not constitute business, accounting, taxation or financial advice and should not be relied upon as such.

Bentleys is a national association of independent accounting firms in Australia. The member firms of the Bentleys association are affiliated only and not in partnership.
Bentleys participates in the Praxity AISBL International Alliance of accounting firms.

Liability limited by a scheme approved under Professional Standards Legislation.