The material on the ESA Accountants Pty Ltd ABN 21 108 405 330 website, under the domain name 'esa.net.au' (collectively 'Website') resides on a server in the state of New South Wales, Australia. This Website is offered to you conditional upon your acceptance of these Terms of Use and any associated Privacy Policy. Your use of and access to this Website constitutes your acceptance.

ESA Accountants Pty Ltd may change the Terms of Use at our discretion and without notice. A version of the current Terms of Use will be available on this Website as they are changed. By continuing to use our Website you accept the Terms of Use as they apply from time to time.

The law applicable to use of this Website and to disputes arising out of this Website is the law of the state of NSW in Australia. If you access this Website from outside Australia you are also responsible for ensuring compliance with all applicable laws in the place where you are located.

1. Anti-spam notice
Publication of electronic addresses on ESA Accountants Pty Ltd's Website is for the purpose of professional communication only and must not be used to infer consent by ESA Accountants Pty Ltd or the relevant addressees, to the receipt of unsolicited commercial electronic messages.

2. Content on this Website
Material or information ('Content') on this Website is not advice and is subject to periodic changes and may include technical inaccuracies or typographical errors. ESA Accountants Pty Ltd does not warrant the accuracy, completeness or adequacy of the content in this Website. You should make your own enquiries before entering any transaction on the basis of the content on this Website.

3. External links and advertisements
This Website contains links to websites maintained by other organisations over which ESA Accountants Pty Ltd has no control. ESA Accountants Pty Ltd does not necessarily sponsor, endorse, or approve any material or advertising on external sites or the operations of external sites. You access those external sites and use their information, products and services solely at your own risk.
ESA Accountants Pty Ltd makes no warranties or representations regarding the quality, accuracy, merchantability or fitness for purpose of any material or advertising on external sites to which this Website is linked, nor is ESA Accountants Pty Ltd responsible for the availability of these external links. You should refer to the relevant external site or advertiser for information on its products and / or services.

4. Limitation of liability
ESA Accountants Pty Ltd (i) makes no warranties or representations about this Website or any of the Content; (ii) accepts no responsibility for any loss suffered by you or anyone else in connection with the use of this Website or any of the Content; (iii) does not guarantee that this website will not cause damage or is free from viruses or any other defects or errors. ESA Accountants Pty Ltd excludes, to the maximum extent permitted by law, any liability which may arise as a result of the use of this Website or the Content on it. Where liability cannot be excluded, any liability incurred by ESA Accountants Pty Ltd in relation to the use of this website or the Content, is limited as provided under the Trade Practices Act 1974 (Cth) (s.68A).

Under no circumstances will ESA Accountants Pty Ltd be liable for any incidental, special or consequential damages, including damages for loss of business or other profits arising in relation to the Content. This includes, but is not limited to, the transmission of any computer virus or any other defects or errors.
ESA Accountants Pty Ltd shall not be held responsible or liable for any direct or indirect loss or damages caused or alleged to have been caused by your use, of, or reliance on, any content, goods or services available on external sites. Any concerns regarding an external link, should be directed to its responsible site administrator or webmaster.

5. Copyright in material on this site and restriction of use
Save and except for any third party copyright included on this website under a licence or agreement, all the Content of this Website and downloads from it, is owned by ESA Accountants Pty Ltd Ltd (ABN 21 108 405 330). All rights reserved.
Other than for the purposes of and subject to the conditions prescribed under the Copyright Act 1968 (Cth) (or any other applicable legislation throughout the world), or as otherwise provided for in this copyright notice, no part of any Content may in any form or by any means (including electronic, mechanical, microcopying, photocopying or recording) be reproduced, adapted, stored in a retrieval system, transmitted or reproduced on any other Internet website without the prior written permission of the copyright owner.

For further information about copyright in ESA Accountants Pty Ltd Content write to:
ESA Accountants Pty Ltd
PO Box 1436
Castle Hill NSW 1765, Australia.
e-mail: esa@esa.net.au

ESA Accountants Pty Ltd grants you permission to do the following with the content unless otherwise indicated: store a reproduction of the content on your local computer for the sole purpose of viewing it print hard copies of the content for non-commercial use or personal use only reproduce or distribute any complete page of the content so long as you do not reproduce or redistribute less than a complete page, or, where a document consists of more than one page, less than the complete document you do not modify the copy from how it appears on the Website (unless expressly authorised by ESA Accountants Pty Ltd) this copyright notice appears in its entirety in each copy made or distributed the content is appropriately attributed to ESA Accountants Pty Ltd. Without limiting the foregoing you must not reproduce, frame, transmit (including broadcast), adapt, link to, or otherwise use any of the content on the website including audio and video excerpts without the prior written approval of ESA Accountants Pty Ltd

6. Copyright in other material
ESA Accountants Pty Ltd makes no warranties or representations that third party material on this Website or material on other websites to which this Website is linked, does not infringe the intellectual property rights of any person anywhere in the world. ESA Accountants Pty Ltd is not, and must not be taken to be, authorising infringement of any intellectual property rights contained in material on other sites by linking this Website to such material on other sites.

7. Trademarks
This Website may contain trade marks or logos of other companies or organisations and these are proprietary to the registered owner(s) of such marks.

8. Indemnification
You agree to indemnify, defend and hold harmless ESA Accountants Pty Ltd, its officers and employees, from any loss, liability, claim, demand, damage or expenses (including reasonable solicitor's fees) asserted by any third party due to or arising from or in connection with your use of Content, or your conduct on this Website, or messages posted or transmitted by you on, or through this Website. ESA Accountants Pty Ltd reserves the right, at its own expense, to assume the exclusive defence and control of any matter otherwise subject to indemnification by you, which shall not excuse your indemnification obligations.

9. Invalid terms and conditions
In the event that any or any part of the terms contained in these Terms of Use are determined by a court to be invalid, unlawful or unenforceable, then such term/s shall be severed from the remaining terms.

10. Variation of terms of use
ESA Accountants Pty Ltd reserves the right, at its sole discretion, to change. modify, add or delete portions of these Terms of Use at any time and you should therefore periodically review this page.

11. Website unavailability
ESA Accountants Pty Ltd does not accept responsibility in the event that the website is unavailable to you due to any computer downtime, malfunction or such other event outside the control of ESA Accountants Pty Ltd Liability Limited by a scheme approved under Professional Standards Legislation