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Elevate Accounting Pty Ltd is neither liable for the proper and complete transmission of the information contained in this communication nor for any delay in its receipt. Any views or opinions expressed are those of the author and may not necessarily reflect those of the Company. In accordance with our terms of business, Elevate Accounting Pty Ltd do not provide advice by email. If the recipient would like formal written advice on the topic of this email which the recipient can rely upon, please contact the sender and request written advice on a Company letterhead, signed by a Director of the Company.

Elevate Accounting Pty Ltd do not provide financial advice.

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