Disclaimer

The information contained on this web site is of a general nature and should be used as a guide only. It is not meant to be an exhaustive treatment of any subject(s). Individual circumstances and facts will vary, so will the application and impact of laws, which are also dependent on the country in which they relate to. As a result, the information on this web site is not intended to constitute, replace or serve as a substitute for specific accounting, consulting, investment, legal, tax or other professional advice (or services). A senior representative of Gilmore Brown Ltd should be consulted for specific advice before action is taken on any matters herein.

We have made every attempt to ensure that the information contained on this web site has been obtained from reliable sources. Given the changing nature of laws, rules and regulations and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained on this web site. However we are not responsible for any errors or omissions, or for the results obtained from the use of this information. The information is provided on an as is basis and without any express or implied representations or warranties. These limitations include, but are not limited to covering accuracy, compatibility, completeness, fitness for a particular purpose, merchantability, non-infringement, performance, title, security and timeliness.

Liability

None of Gilmore Brown Ltd directors or any of its' associates, employees, principals, shareholders or stockholders will be liable for any consequential, exemplary, incidental, indirect, punitive or special damages or any other damages, whatsoever (including, but not limited to liability for loss of data, profits, reputation or use), whether in an action of contract, statute, tort (including but not limited to negligence) or otherwise, relating to the use of this web site or the information contained on it or on connected sites. If any provision of this disclaimer is not fully enforceable for any reason, the remainder shall nonetheless continue to apply. Should any claim, dispute or any other action whatsoever result from the content and subsequent reliance, usage or otherwise of this site or any connected site, then all parties agree that it will be dealt with in New Zealand, under New Zealand jurisdiction.

Copying or downloading from this web site

If you copy or download the materials from our web site for personal or non-commercial use, you must retain all copyright, trademark or other similar notices contained in the original materials on any copies you keep. Down loaded items are not to be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes. Written permission is required to use the Gilmore Brown Ltd logo. To request this permission, please contact us.

Electronic media

We endeavour to have our web site available 24 hours a day, seven days a week. However, because of the nature of the electronic communication, which includes this web site and without limiting other statements included in this disclaimer, Gilmore Brown Ltd does not guarantee or warrant that this web site will be provided uninterrupted, without delay, error free, omission free or free of viruses.

Links to other sites

Links to external sites have been provided for your convenience. Information, copyrights and trademarks contained on these external sites are the property and responsibility of their respective owners. Gilmore Brown Ltd is not responsible for the availability and content of these external sites. Gilmore Brown Ltd makes no representations or warranties as to the accuracy of, or any other aspect relating to these external sites. Your use of any information obtained from this site or any connected sites, is entirely at your own risk.

Gilmore Brown Ltd is obligated to protect its reputation and trademarks and Gilmore Brown Ltd reserves the right to request removal of any link to our website.