Disclaimer

Disclaimer

The material included in this site is of a general nature and is not “advice” of any kind. It may not be applicable in any particular situation and before relying on it you should contact us or the author concerned. In any case, no professional relationship is created or intended to be created by virtue of our providing this material.

Furthermore the rules and regulations described are specifically for the New Zealand situation and may not be applicable in other jurisdictions.

The views and opinions expressed are not necessarily those of ICMS CreditSystems and this web site contains links to other third party Web sites that are not under the control of ICMS CreditSystems , and ICMS CreditSystems is not responsible for the content on any linked site. If you access a third party link you do so at your own risk. ICMS CreditSystems provides these links only as a convenience, and the inclusion of a link does not imply that ICMS CreditSystems endorses or accepts any responsibility for the content on those third party sites.