INFORMATION ABOUT US
KPMG (ABN 51 194 660 183) (“we”, “us” and “our”) is an Australian partnership and our registered office is at Level 38, Tower Three, International Towers, 300 Barangaroo Avenue Sydney NSW 2000. We are a member firm of the KPMG network of independent member firms affiliated with KPMG International Limited (“KPMG International”), an English company limited by guarantee.
NO RELIANCE ON INFORMATION
The information contained and accessed on this site (the "Site") is provided by us for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as a substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPMG professional in the respective audit, advisory, tax or other professional area to obtain such services.
OUR LIABILITY
The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, we do not guarantee or warrant that the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided ‘as is’ without representations, warranties or guarantees of any kind, express or implied, including that the information on the Site is accurate, complete or up-to-date.
In no event shall KPMG International, its related entities, or any KPMG member firm, or any of their respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use.
INTELLECTUAL PROPERTY RIGHTS
As content on the Site (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products, templates, technologies, software, designs, artwork, graphics and information on or described in the Site) may be copyrighted, proprietary and subject to intellectual property or other rights (which rights are owned by KPMG International or its related entities, a member firm of the KPMG global organisation of independent firms or other third parties), any unauthorised use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights.
Users are encouraged to print or distribute content (e.g. via link on a social network) provided that:
- the use of the content is personal and non-commercial;
- all copyright, trademark and similar notices are retained; and
- the content is not used in a manner that implies KPMG International, its related entities or any KPMG member firm is providing a testimonial or endorsement of an organisation, its products or services.
Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). KPMG bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by KPMG.
If you print off, copy or download any part of the Site in breach of these terms of use, your right to use the Site will cease immediately and you must, at our option, return or destroy any copies of the materials you have made.
TRADEMARKS
The KPMG name and logo are registered trademarks or trademarks of KPMG International, and/or its related entities. Other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG International, its related entities, a KPMG member firm or their respective affiliates.
Use of these marks requires express prior permission from, and a license agreement with, KPMG International or the relevant entity.
Unauthorised use of these and any other of KPMG’s portfolio of trademarks will be prohibited to the fullest extent of the law.
To request written approval, contact the webmaster or use the “Contact us” feature.
VIRUSES
You are responsible for configuring your information technology, computer programmes and platform in order to access this Site. You should use your own virus protection software.
You must not misuse this Site by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful. You must not attempt to gain unauthorised access to this Site, the server on which our Site is stored or any server, computer or database connected to this Site. You must not attack this Site via a denial-of-service attack or a distributed denial-of service attack.
LINKING TO OUR SITE
Third-party links are provided as a convenience to our users. KPMG* does not control and is not responsible for any of these sites or their content. KPMG vigorously protects its reputation and trademarks and reserves the right to request removal of any link to the Site.
The following web link activities are explicitly prohibited by KPMG and may present trademark and copyright infringement issues:
- links which suggest any form of associate, approval or endorsement on our part where none exists;
- links that involve unauthorised use of our logo; and/or
- a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.
* “KPMG”, “we”, “us” and “our” in this section refers to the global organisation or to one or more of the member firms of KPMG International, each of which is a separate legal entity.
GENERAL
You must comply with all applicable laws in accessing and using the Site.
We may revise these terms of use at any time in KPMG’s sole discretion by posting such revised terms of use at the Legal link (i.e. this webpage that you are currently viewing) or elsewhere on the Site. Your continued use of the Site following changes to these terms of use constitutes your agreement to the revised terms of use.
KPMG GLOBAL ORGANISATION
KPMG International is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
Visit this site for more detail about the structure of the KPMG global organisation.