The ACT Revenue Office makes material available on its website on the understanding that users exercise their own skill and care when using it.

Before relying on the material for any important matter, users should carefully evaluate the accuracy, completeness and relevance of the information for their purposes.

The material on this website is provided as a general reference only.  The material on this website is not and should not be regarded as legal advice.  Users should obtain their own legal advice relevant to their own personal/and or business circumstances (including independent legal advice where appropriate) when assessing any liability, benefit or entitlement.

Links to external websites are provided for convenience and do not constitute an endorsement of material at those sites or of any associated organisation product or service.  Such external information sources are outside the control of the Australian Capital Territory.  Users are wholly responsible for making their own decisions about the accuracy, currency, reliability, and correctness of the information at external websites.

The Australian Capital Territory is not accountable for the placement or juxtaposition of the following link on external websites: http://www.revenue.act.gov.au.

By accessing information at or through this site, each user waives and releases the Australian Capital Territory to the full extent permitted by law from any and all claims relating to the usage of the material made available through the website.  The Australian Capital Territory is not liable in any event for any incidental or consequential damages resulting from the use of such material.

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