The information on this website is provided for general information only and does not constitute professional advice. Sigma Rose Pty Ltd has used reasonable endeavours to ensure that material contained on this web-site was correct at the time the page was created and last modified. However:

  • Sigma Rose Pty Ltd does not warrant the accuracy, content, completeness or suitability of the information on this site (or any site linked to this site) for any purpose.

  • No reliance should be made by any user on the material but instead users should make their own independent enquiries with the originating or authorising body.

  • Sigma Rose Pty Ltd reserves the right to make changes without notice.

  • Sigma Rose Pty Ltd will not be liable for any claims or damages whatsoever resulting from use or reliance on information in this site.

  • Information provided on this website does not necessarily reflect the official views of Sigma Rose Pty Ltd but may reflect the views and/or opinions of our diverse membership in an effort to facilitate open, informed debate on topical issues.
  • Official policy positions of Sigma Rose Pty Ltd are identified as such.