The statements, analysis, opinions and conclusions expressed in this Webinar presentation and any related written materials (collectively, the Webinar Materials) are those of the ATO and do not necessarily represent the views of Business Australia. Business Australia expressly disclaims any and all liability arising from or in connection with the access to, participation in, or use of the Webinar Materials by you or any other person. Any advice provided as part of the Webinar Materials will be general business advice and will not constitute financial, legal, taxation, accounting or insolvency advice. Any advice will not take into account your personal objectives, financial situation or specific needs. Before acting on any advice, you should consider the appropriateness of the advice having regard to its objectives, financial situation and needs. Before making any decision, it is important for you to consider these matters and to seek appropriate financial, legal, taxation, accounting and other professional advice.