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The information provided by Attaché Software (New Zealand) Pty Ltd is provided "as is" without warranty of any kind. Attaché Software (New Zealand) Pty Ltd will not under any circumstances be held liable for any loss or damage arising out of the use of any of the information supplied herein, whether such loss or damage arises directly or indirectly from the said information even if Attaché Software (New Zealand) Pty Ltd or its suppliers have been advised of the possibility of such losses or damages.

Users of this website should not act on the basis of the information contained herein without seeking their own professional advice as to the applicability in their own circumstances. This site is presented on the understanding that the Authors and Publishers are not responsible for the results of any actions taken on the basis of information contained in this website, or for any error in or omission from the information contained herein. Attaché Software is not engaged in rendering legal, accounting or other professional advice.

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