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The information contained and accessed on this website, and its associated websites, is provided for general guidance on matters of interest only. Whilst TMNZ endeavours to provide quality information, we make no claims, promises or assurances about the accuracy, completeness, or adequacy of the information contained in or linked to this web site and its associated sites. TMNZ does not warrant that the contents provided are accurate and up-to-date.

As tax advice must be tailored to the specific circumstances of each case, and laws are constantly changing, nothing provided herein should be used as a substitute for the advice of competent counsel and the contents provided for in this website are not a substitute for specific advice. The authors and publishers are not herein engaged in providing legal, tax or other professional advices. No responsibility is therefore accepted for persons acting on this information.You should consult with your tax advisor in relation to all tax matters.

TMNZ cannot promise that the website will be uninterrupted, without delay, error-free, omission-free, or free of viruses.

All content on this website is copyrighted and may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes. You may use the information provided for your own personal and business activities and you may give copies to others if you acknowledge the source of the information. You may not sell or exchange for value the information contained in this website. Unauthorised use of any materials on this website may violate copyright, trademark and other laws.

Links provided and maintained by third parties are provided as a convenience to our users. TMNZ does not control and is not responsible for any of these sites or their contents.

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