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Cookie Notice
\\n\\n Last revised: 28 October 2014\\n\\n This Website uses cookies to improve the user experience and ensure that it is functioning effectively and on occasion to advertise online through third party vendors.
\\n This Cookie Notice is part of our Privacy Statement. For more information about us, and how we protect visitor information, please see our Privacy Statement.\\n
\\n In order to provide you with a more personalised and responsive service we need to remember and store information about how you use this Website. This is done using small text files called cookies. Cookies contain small amounts of information and are downloaded to your computer or other device by a server for this Website. Your web browser then sends these cookies back to this Website on each subsequent visit so that it can recognise you and remember things like your user preferences. You can find more detailed information about cookies and how they work at http://www.aboutcookies.org/.\\n
\\n Whenever you use this Website, information may be collected through the use of cookies and other technologies. By using this Website you agree to our use of cookies as described in this Cookie Notice and also to the use of cookies on the other country, regional or practice specific websites contained in deloitte.com that you may visit, as described in their accompanying cookie notices.\\n
\\n What cookies do we use and why?\\n
\\n Some of the cookies we use are necessary to enable you to move around the Website and use its features such as accessing secure areas that may contain content for registered users.\\n
\\n We also use functional cookies to record information about the choices you have made and to allow us to tailor the site to our users; for example, to remember your language or region or that you have already completed a survey. This information is usually anonymised and is not used for any other purpose.\\n
\\n We or our service providers also use analytic services to help us understand how effective our content is, what interests our users have, and to improve how this Website works. In addition, we use web beacons or tracking pixels to count visitor numbers and performance cookies to track how many individual users access this Website and how often. This information is used for statistical purposes only and it is not our intention to use such information to personally identify any user. However, if you have registered and signed into this Website we may combine this information with information from our web analytic services and cookies to analyse how you use this Website in more detail.\\n
\\n This site may use targeting cookies which are cookies used to deliver advertising relevant to your interests. They are also used to limit the number of times you see an advertisement. They remember that you have visited a website and this information is shared with other organisations such as advertisers.\\n
\\n Please contact us if you would like more detailed information on the cookies we use.\\n
\\n How to control cookies?\\n
\\n By using this Website you agree that we can place cookies on your computer or device as explained above. However, you can control and manage cookies in various ways. Please bear in mind that removing or blocking cookies can impact on your user experience and parts of this Website may no longer be fully accessible.\\n
\\n Browser controls\\n
\\n Most browsers will allow you to see what cookies you have and delete them on an individual basis or block cookies from particular or all websites. Be aware that any preference you have set will be lost if you delete all cookies, including your preference to opt-out from cookies as this itself requires an opt-out cookie to have been set. For more information on how to modify your browser settings to block or filter cookies, see http://www.aboutcookies.org/ or http://www.cookiecentral.com/faq/.\\n
\\n Managing Analytics cookies\\n
\\n You can opt-out of having your anonymised browsing activity within websites recorded by analytics cookies. We use the following service providers and you can learn more about their privacy policies and how to opt-out of their cookies by clicking on following links:\\n
\\n Adobe: http://www.adobe.com/privacy/opt-out.html\\n
\\n Google Analytics: http://www.google.com/analytics/learn/privacy.html\\n
\\n Managing Local Shared Objects or Flash Cookies\\n
\\n A local shared object or flash cookie is like most other browser cookies except that it can store additional types of information. These cookies cannot be controlled using the mechanisms listed above. Some parts of this Website use these types of cookies to store user preferences for media player functionality and without them some video content may not play properly. These cookies can be controlled manually by visiting the Adobe website.\\n
\\n http://www.macromedia.com/support/documentation/en/flashplayer/help/settings_manager07.html\\n
\\n Social buttons\\n
\\n We use ‘social buttons’ to enable our users to share or bookmark web pages. These are buttons for third party social media sites and these sites may log information about your activities on the Internet including on this Website. Please review the respective terms of use and privacy policies of these sites to understand exactly how they use your information and to find out how to opt-out, or delete, such information.\\n
\\n External web services\\n
\\n We sometimes use external web services on this Website to display content within the web pages of this Website, for example to display images, show videos or run polls. As with the social buttons, we cannot prevent these sites, or external domains, from collecting information on your use of this embedded content.\\n
\\n Email Communications\\n
\\n We may also use tracking technologies to determine whether you have read, clicked on, or forwarded certain email communications we send to you so that we can make our communications more helpful and interesting. If you do not wish us to confirm whether you have opened, clicked on or forwarded our communications, you will need to unsubscribe, as it is not possible for us to send these emails without tracking enabled. Registered subscribers can update their communication preferences at any time by contacting us, or you can unsubscribe following the instructions in the individual email communications you receive from us.\\n
\\n We may modify or amend this Cookie Notice from time to time at our discretion. When we make changes to this notice, we will amend the revision date at the top of this page, and such modified or amended Cookie Notice shall be effective as to you and your information as of that revision date. We encourage you to periodically review this Cookie Notice to be informed about how we are using cookies.\\n\\n
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Terms of Use
\\n\\n Last Updated 20 February 2018\\n
\\n These Terms of Use apply to the FBT Declarations website, which is referred to in these Terms of Use as “this Website.\\\"\\n
\\n By using this Website, you are agreeing to these Terms of Use. If you do not agree to these Terms of Use, then you are not allowed to use this Website and should immediately terminate such usage.\\n
\\n The \\\"Deloitte Network\\\" refers to Deloitte Touche Tohmatsu Limited (\\\"DTTL\\\"), the member firms of DTTL, and their related entities. Each individual global, country, regional, or practice specific website within deloitte.com (as designated in the upper right hand corner of the webpage) is provided by an individual entity within the Deloitte Network.\\n
\\n Deloitte Tax Services Pty Ltd is part of Deloitte Australia, which is the DTTL member firm in Australia. It is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use as \\\"we\\\", \\\"us\\\", or \\\"our\\\". Although parts of these Terms of Use may reference other entities in the Deloitte Network, these Terms of Use are only between you and us and not with any of those other entities not specified above.\\n
\\n Use of Content; Restrictions; Privacy Statement\\n
\\n Unless otherwise indicated in the relevant content, and on the condition that you comply with all of your obligations under these Terms of Use, you are authorised to view, copy, print, and distribute (but not modify) the content on this Website; provided that (i) such use is for informational, non-commercial purposes only, and (ii) any copy of the content that you make must include the copyright notice or other attribution associated with the content.\\n
\\n You are not authorised to copy or use any software, proprietary processes, or technology embodied or described in this Website.\\n
\\n You will comply with all applicable laws in accessing and using this Website.\\n
\\n You acknowledge that we may use your personal information and data according to our Privacy Statement and Cookie Notice, which are incorporated herein by this reference. You hereby agree to the terms of our Privacy Statement and Cookie Notice, including any obligations imposed on you therein.\\n
\\n Intellectual Property Rights; No use of Deloitte names or logos\\n
\\n Unless otherwise indicated, the content on this Website is provided by us or another entity within the Deloitte Network.\\n
\\n This Website and its contents are protected by copyright, trademark, and other laws of the United States and/or foreign countries. We and our licensors reserve all rights not expressly granted in these Terms of Use.\\n
\\n “Deloitte”, “Touche”, “Tohmatsu”, “Deloitte Touche Tohmatsu”, “Deloitte & Touche”, the Deloitte logo, and local language variants of the foregoing trademarks, and certain product names that appear on this Website (collectively, the \\\"Deloitte Marks\\\"), are trademarks or registered trademarks of entities within the Deloitte Network. Except as expressly provided in these Terms of Use, or as expressly authorized in writing by the relevant trademark owner, you shall not use any Deloitte Marks either alone or in combination with other words or design elements, including in any press release, advertisement, or other promotional or marketing material or media, whether in written, oral, electronic, visual or any other form.\\n
\\n References to other parties' trademarks on this Website are for identification purposes only and do not indicate that such parties have approved this Website or any of its contents. These Terms of Use do not grant you any right to use the trademarks of other parties.\\n
\\n Disclaimers and Limitations of Liability\\n
\\n THIS WEBSITE (INCLUDING WITHOUT LIMITATION ANY CONTENT OR OTHER PART THEREOF) CONTAINS GENERAL INFORMATION ONLY, AND WE ARE NOT, BY MEANS OF THIS WEBSITE, RENDERING PROFESSIONAL ADVICE OR SERVICES. BEFORE MAKING ANY DECISION OR TAKING ANY ACTION THAT MIGHT AFFECT YOUR FINANCES OR BUSINESS, YOU SHOULD CONSULT A QUALIFIED PROFESSIONAL ADVISOR.\\n
\\n THIS WEBSITE IS PROVIDED AS IS, AND WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT. WITHOUT LIMITING THE FOREGOING, WE DO NOT WARRANT THAT THIS WEBSITE WILL BE SECURE, ERROR-FREE, FREE FROM VIRUSES OR MALICIOUS CODE, OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. WE EXPRESSLY DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY, AND ACCURACY.\\n
\\n YOUR USE OF THIS WEBSITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM YOUR USAGE, INCLUDING, WITHOUT LIMITATION, WITH RESPECT TO LOSS OF SERVICE OR DATA. WE WILL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), OR OTHERWISE, RELATING TO OR ARISING OUT OF THE USE OF THIS WEBSITE, EVEN IF WE KNEW, OR SHOULD HAVE KNOWN, OF THE POSSIBILITY OF SUCH DAMAGES.\\n
\\n CERTAIN LINKS ON THIS WEBSITE MAY LEAD TO WEBSITES, RESOURCES OR TOOLS MAINTAINED BY THIRD PARTIES OVER WHOM WE HAVE NO CONTROL, INCLUDING, WITHOUT LIMITATION, THOSE MAINTAINED BY OTHER ENTITIES WITHIN THE DELOITTE NETWORK OR INDIVIDUAL PERSONNEL OF SUCH ENTITIES. WITHOUT LIMITING ANY OF THE FOREGOING, WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES WHATSOEVER REGARDING SUCH WEBSITES, RESOURCES AND TOOLS, AND LINKS TO ANY SUCH WEBSITES, RESOURCES AND TOOLS SHOULD NOT BE CONSTRUED AS AN ENDORSEMENT OF THEM OR THEIR CONTENT BY US.\\n
\\n THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY SHALL BE APPLICABLE NOT ONLY TO US BUT ALSO TO EACH OTHER ENTITY WITHIN THE DELOITTE NETWORK AND TO OUR AND THEIR RESPECTIVE PERSONNEL.\\n
\\n THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY ARE APPLICABLE TO THE FULLEST EXTENT PERMITTED BY LAW, WHETHER IN CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLINEGLIGENCE) OR OTHERWISE.\\n
\\n Additional Terms\\n
\\n If any portion of these Terms of Use is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it shall be re-construed to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of these Terms of Use shall remain in full force and effect, and (ii) in every other jurisdiction, all of these Terms of Use shall remain in full force and effect.\\n
\\n We may revise these Terms of Use at any time in our sole discretion by posting such revised Terms of Use at the Terms of Use link (i.e., this webpage that you are currently viewing) or elsewhere in this Website. Such revisions shall be effective as to you upon posting, unless explicitly stated by us. It is your responsibility to be aware of any such revised Terms of Use by checking this webpage. Your continued use of this Website following changes to these Terms of Use constitutes your agreement to the revised Terms of Use.\\n \\n