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Terms and Conditions

BDO Australia provides its content on this website subject to the following terms and conditions (the 'Terms'), developed in accordance with Australian legislation. We may periodically change the Terms, so please check back from time to time. These Terms were last updated on 1 April 2007. By accessing and using this site, you agree to these Terms. For an explanation of BDO Australia's practices and policies related to the collection, use, and storage of our users' information, please read our Privacy Policy.

1. Copyrights & trademarks

All content and functionality on the site, including text, graphics, logos, icons, and images and the selection and arrangement thereof, is the exclusive property of BDO Australia or its licensors and is protected by Australian and international copyright laws. All rights not expressly granted are reserved.

The trademarks, service marks, designs, and logos (collectively, the 'Trademarks') displayed on the site are the registered and unregistered Trademarks of BDO Australia and its licensors. You agree that you will not refer to or attribute any information to BDO Australia or its licensors in any public medium (e.g., press release, web sites) for advertising or promotion purposes, or for the purpose of informing or influencing any third party and that you will not use or reproduce any Trademark of, or imply any endorsement by or relationship with, BDO Australia or its licensors.

2. Use of content

BDO Australia hereby grants you a non-exclusive, non-transferable license for the term hereof to access and download, display, and print one copy of the content and functionality displayed on the site on any single computer solely for your internal, business use, provided that you do not modify the site content in any way and that you retain all copyright and other proprietary notices displayed on the site content.

Apart from fair dealing as permitted under the copyright law of your country, and as necessary for the operation of the website, no part of this site nor the information contained in it may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, reprographic or otherwise, without the prior permission of BDO Australia. BDO Australia designated representative for the purpose of receiving notifications from third parties in relation to content transmitted, cached, hosted or referred to on the BDO Australia network is the National Chief Operations Officer (for contact details please visit our Contact page).

3. User Postings

You acknowledge and agree that BDO Australia shall own and have the unrestricted right to use, publish, and otherwise exploit any and all information that you post or otherwise publish on the site in postings, survey responses, and otherwise, and you hereby waive any claims against BDO Australia for any alleged or actual infringements of any rights of privacy or publicity, moral rights, or rights of attribution in connection with BDO Australia's use and publication of such submissions.

You covenant that you shall not post or otherwise publish on the Site any materials that (a) are threatening, libelous, defamatory, or obscene; (b) would constitute, or that encourage conduct that would constitute, a criminal offense, give rise to civil liability, or otherwise violate law; (c) infringe the intellectual property, privacy, or other rights of any third parties; (d) contain a computer virus or other destructive element; (e) contain advertising; or (f) constitute or contain false or misleading statements. BDO Australia does not and cannot review all information posted to the site by users and is not responsible for such information. However, BDO Australia reserves the right to refuse to post and the right to remove any information, in whole or in part, for any reason or for no reason.

4. Disclaimer

The information contained in this website is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this application. Accordingly, the information in this application is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a BDO Australia professional.

While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, BDO Australia is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this application is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will BDO Australia, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this application or for any consequential, special or similar damages, even if advised of the possibility of such damages.

5. Third-party websites

We may provide links to third-party web sites, and some of the content appearing to be on this site is in fact supplied by third parties, for example, in instances of framing of third-party web sites or incorporation through framesets of content supplied by third-party servers. BDO Australia has no responsibility for these third-party web sites, which are governed by the terms of use and privacy policies, if any, of the applicable third-party content providers.