Mackay Goodwin is offering Business Australia members a free phone call with Mackay Goodwin with any fees incurred by any member in excess of that initial free call to be subject to a separate arrangement agreed between the member and Mackay Goodwin. Business Australia expressly disclaims any and all liability arising from or in connection with a member’s use of this service provided by Mackay Goodwin. Any advice provided as part of this service will be general business advice and will not constitute financial, legal, taxation, accounting or insolvency advice. Any advice provided will not take into account the personal objectives, financial situation or needs of the relevant member. Before acting on any advice, a member should consider the appropriateness of the advice having regard to its objectives, financial situation and needs. Before making any decision, it is important for a member to consider these matters and to seek appropriate financial, legal, taxation, accounting and other professional advice.