Household wealth has increased for the third quarter in a row. It rose by 2.6% in the June quarter, pushed up by rising house prices and increases in superannuation balances. Meanwhile demand for credit was the lowest since 2005. But consumers are not spending and consumer confidence is down. Retail sales growth was the slowest since the pandemic lockdown.
While the number of job vacancies have fallen by about 18% since their peak in May this year, they are still around 72 per cent higher than just before the pandemic – that’s an extra 160,000 positions that employers are looking to fill. Unemployment was unchanged at 3.7%.
The Australian dollar rebounded a little to finish the month where it began but it’s ended the quarter about 3% thanks to surging oil prices, interest rate uncertainty and the US markets.
Brent crude has continued its relentless climb since June, ending the month just over 30% higher than three months ago. That’s pushed petrol prices ever higher – about 17% over the same period – with the national average price for unleaded at $2.11 a litre compared to $1.80 in June. Oil prices are expected to continue to increase because of depleted US inventories and cuts to production in Saudia Arabia and Russia. Increasing petrol prices helped fuel a jump in inflation last month.
<h2>Invalid wills could remove aged care residents’ autonomy</h2><div><h4>Key points:</h4><ul><li><p>Only two in five residents in New South Wales have a valid will document, despite the fact that not <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/family-and-relationships/planning-for-end-of-life/make-your-will-nsw-trustee-guardian”>making a will</a> may negatively impact you later in life</p></li><li><p>Will and power of attorney requirements vary between states and territories, so keeping updated legal documents is essential if moving interstate for aged care</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/departments-and-agencies/trustee-guardian”>NSW Trustee and Guardian</a> Chief Executive Officer Brian Woods highlighted that there’s ‘no time like the present to get organised’ in regards to updating your will</p></li></ul><p>Three in five New South Wales residents ‘do not have a legal will document in place,’ despite the importance of <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/family-and-relationships/planning-for-end-of-life/make-your-will-nsw-trustee-guardian”>making a will</a> for decisions regarding aged care later in life.</p><p>Having a will that is not legally recognised can impact who makes the decisions regarding your aged care now and in the future. </p><p>Understanding this <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.myagedcare.gov.au/legal-information”>legal information</a> is important because at some point you may become unable to make decisions regarding your finances or care because of physical difficulties, <em>e.g. poor vision for reading documents, </em>or cognitive changes, <em>e.g. onset of </em><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.agedcareguide.com.au/information/dementia”><em>dementia</em></a><em>. </em></p><p>A <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://moneysmart.gov.au/living-in-retirement/wills-and-powers-of-attorney”>will is a legal document</a> that formalises your wishes about what happens to your assets when you die. This may include who receives what assets, if you’d like to donate to charities and what you’d like to happen at your funeral.</p><p>Although every Australian should have legal will documents, giving someone else power of attorney or enduring guardianship may be required in some cases. </p><p>The role of a person who has power of attorney varies between states and territories. For example, in New South Wales, they can only make financial decisions, with other decisions requiring an <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.compass.info/featured-topics/public-trustees-public-guardians/”>enduring guardianship</a> classification. Conversely, <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.compass.info/featured-topics/powers-of-attorney/queensland/#section-introduction”>power of attorney holders in Queensland </a>can make financial, health and personal decisions.</p><p>People who are given general power of attorney have a different role than people with enduring power of attorney. Some people may appoint a power of attorney for a specific amount of time, which either ends when they die or they become legally incapacitated, as per the<a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.sa.gov.au/topics/family-and-community/planning-ahead/power-of-attorney-and-advance-directives#:~:text=A%20general%20power%20of%20attorney,’enduring%20power%20of%20attorney’.”> South Australian Government</a>. </p><p>Giving someone enduring power of attorney means they only begin making decisions for you after you become legally incapacitated. This decision must be made while you are still mentally able to understand the documentation and agreements.</p><p>However, as documents such as wills and legislation vary between states, visit your state or territory’s Public Trustees office website for more information about will execution and power of attorney privileges:</p><ul><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/departments-and-agencies/trustee-guardian”>NSW Trustee and Guardian</a>;</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.pt.qld.gov.au/”>Queensland Public Trustee</a>;</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.publictrustee.sa.gov.au/”>Public Trustee SA</a>;</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.statetrustees.com.au/”>Victoria State Trustees</a>;</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://nt.gov.au/law/processes/public-trustee-of-the-nt”>Public Trustee of NT</a>;</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.publictrustee.tas.gov.au/”>Public Trustees TAS</a>;</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.wa.gov.au/organisation/department-of-justice/public-trustee”>Public Trustee WA</a>; <em>and</em></p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ptg.act.gov.au/”>ACT Public Trustee and Guardian</a>.</p></li></ul><p>When looking for aged care homes, older Australians may find suitable places at interstate residential care facilities, but this may impact the validity of their will and who can make decisions regarding care.</p><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.agedcareguide.com.au/journey/find-providers/choosing-an-aged-care-provider”>Choosing an aged care provider</a> or aged care home that suits your needs is ideal, even if it is in another state. In these situations, ensuring the validity of your will and related legal documents should be prioritised.</p><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/departments-and-agencies/trustee-guardian”>NSW Trustee and Guardian</a> Senior Solicitor Natalie Darcy highlighted the importance of understanding how the validity of your will can change depending on your location.</p><p>“The laws of intestacy state the order in which relatives become beneficiaries which might not be what you would wish,” she said.</p><blockquote><p>“Dying intestate can create significant delays and increase the chance of disputes for your loved ones, often at a time of grieving.”</p></blockquote><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/departments-and-agencies/trustee-guardian”>NSW Trustee and Guardian</a> Chief Executive Officer Brian Woods commented on the importance of Australians making wills a priority before it’s too late.</p><p>“We’ve been writing wills for over 100 years and every day we see the impact of those who have died without a will and power of attorney or enduring guardian documents in place. There is no time like the present to get organised,” he said.</p><p>Legal documents, such as wills, provide clarification regarding your estates and can also influence your future care and assets.</p><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.dva.gov.au/sites/default/files/files/publications/health/Planning_ahead/kitp00064.pdf”>Planning ahead</a> regarding will documentation is essential — if you do not make a will and do not have any relatives, or they cannot be located, all of your estate will be given to the relevant state government.</p><p>The <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.agedcareguide.com.au/”>Aged Care Guide</a> contains advice about <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.agedcareguide.com.au/information/why-you-should-review-your-will-regularly”>why you should review your will regularly</a> and if you <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.agedcareguide.com.au/information/do-i-really-need-a-will-and-last-testament”>need a will</a>.</p><p>The <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/departments-and-agencies/trustee-guardian”>NSW Trustee and Guardian</a> offer will packages to help people in New South Wales create their wills, ensuring they are valid. State-specific will packages are available through relevant state and territory public trustee offices.</p><p>Will packages vary in cost, however, eligible Australians are not required to pay for their <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/departments-and-agencies/trustee-guardian”>NSW Trustee and Guardian</a> will or estate documents. This includes people with a full Age Pension, people receiving a <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.dva.gov.au/get-support/financial-support/income-support/service-pension”>Department of Veterans’ Affairs Pension</a> or <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.servicesaustralia.gov.au/disability-support-pension”>Disability Support Pension</a> and would otherwise be eligible for the age pension. </p><p>However, using public trustee services to create wills is not the only option for Australians looking for cheaper alternatives. </p><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.salvationarmy.org.au/donate/wills-and-bequests/community-wills-days/?campaignid=21008271812&adgroupid=159136374216&adid=690303443499&gad_source=1&gclid=Cj0KCQjwj4K5BhDYARIsAD1Ly2od6oEXOqv6JoNUe2eAMooqx5DaFZt3qaY4ganAc0x8W0urmzGcRJEaAsLNEALw_wcB”>The Salvation Army</a> runs Community Wills Days around the country to help Australians access cheaper will appointments and these must be booked in advance. A standard <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.salvationarmy.org.au/donate/wills-and-bequests/community-wills-days/?campaignid=21008271812&adgroupid=159136374216&adid=690303443499&gad_source=1&gclid=Cj0KCQjwj4K5BhDYARIsAD1Ly2od6oEXOqv6JoNUe2eAMooqx5DaFZt3qaY4ganAc0x8W0urmzGcRJEaAsLNEALw_wcB”>Salvos</a> will appointment costs $100 dollars for a single person and $150 dollars for a couple, although these prices will increase in January 2025. The costs of these services are donated to the <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.salvationarmy.org.au/donate/wills-and-bequests/community-wills-days/?campaignid=21008271812&adgroupid=159136374216&adid=690303443499&gad_source=1&gclid=Cj0KCQjwj4K5BhDYARIsAD1Ly2od6oEXOqv6JoNUe2eAMooqx5DaFZt3qaY4ganAc0x8W0urmzGcRJEaAsLNEALw_wcB”>Salvation Army</a>.</p><p>Alternatively, will kits and online will packages are cheaper options and can be completed in your own time. However, caution should be taken to ensure that the wills are completed correctly — getting these checked by a solicitor or public trustee is advised. </p><p>Financial aspects to consider when <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://moneysmart.gov.au/living-in-retirement/wills-and-powers-of-attorney”>preparing your will</a> may include super, family trusts and testamentary trusts.</p><p>Call the <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.agedcareguide.com.au/”>Aged Care Guide</a> support line on <a target=”_blank” rel=”noopener noreferrer nofollow” href=”tel: 1300186688″>1300 186 688</a> to be referred to a financial planner for specialist advice.</p><p>The <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.nsw.gov.au/departments-and-agencies/trustee-guardian”>NSW Trustee and Guardian</a>’s recently announced six-month campaign will consist of radio and digital advertising as Australians are urged to check their legal documents to ensure they are still valid. </p><p><small>Source: This article was originally published on</small><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.agedcareguide.com.au/talking-aged-care/invalid-wills-could-remove-aged-care-residents-autonomy”><small> https://www.agedcareguide.com.au/talking-aged-care/invalid-wills-could-remove-aged-care-residents-autonomy</small></a><small><br>Important:<br>This provides general information and hasn’t taken your circumstances into account. It’s important to consider your particular circumstances before deciding what’s right for you. Although the information is from sources considered reliable, we do not guarantee that it is accurate or complete. You should not rely upon it and should seek qualified advice before making any investment decision. Except where liability under any statute cannot be excluded, we do not accept any liability (whether under contract, tort or otherwise) for any resulting loss or damage of the reader or any other person. <br>Any information provided by the author detailed above is separate and external to our business and our Licensee. Neither our business nor our Licensee takes any responsibility for any action or any service provided by the author. Any links have been provided with permission for information purposes only and will take you to external websites, which are not connected to our company in any way. Note: Our company does not endorse and is not responsible for the accuracy of the contents/information contained within the linked site(s) accessible from this page.</small></p></div><hr /><h2>Small Business Superannuation Clearing House</h2><div><h3>The SBSCH service will be closed from 1 July 2026</h3><p>The recent <a target=”_blank” rel=”noopener noreferrer nofollow” class=”external” href=”https://ministers.treasury.gov.au/ministers/jim-chalmers-2022/media-releases/payday-superannuation-design-details-ensure-super-paid”><u>government announcement</u></a> provided more detail about the implementation of Payday Super.</p><p>As part of this reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.</p><p>We’ll ensure there is sufficient notice and information for small business to transition to an alternative. Find out more about <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation”><u>Payday Super</u></a>.</p><h3>Eligibility</h3><p>You’re eligible to use the Small Business Superannuation Clearing House (clearing house) service if your business has either:</p><ul><li><p>19 or fewer employees, or</p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/using-our-website/definitions”><u>annual aggregated turnover</u></a> of less than $10 million.</p></li></ul><p>You must meet one of these eligibility criteria each time you use the service.</p><p>If your circumstances change and you’re no longer eligible, you will need to make other arrangements to <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/superstream-for-employers”><u>meet SuperStream requirements</u></a>.</p><h3>About the SBSCH</h3><p>The clearing house is a free online service provided by the Australian Government through the Australian Taxation Office.</p><p>You can use the SBSCH to pay super for all your employees through a single payment. The SBSCH will then distribute the money to each employee’s super fund according to your instructions.</p><p>With the SBSCH, you can:</p><ul><li><p>nominate a regular amount for each employee or change the amount when you make a payment</p></li><li><p>meet your super guarantee (SG) obligations when your payment and instructions are accepted by the SBSCH by following the <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house/clearing-house-terms-and-conditions”><u>terms and conditions</u></a></p></li><li><p>pay online to <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/superstream-for-employers”><u>meet SuperStream requirements</u></a></p></li><li><p>see records of your past super contributions.</p></li></ul><h3>Using the clearing house for the first time</h3><p>You must register the first time you use the clearing house. To do this, you’ll need to provide information about:</p><ul><li><p>your business and employees</p></li><li><p>your <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/setting-up-super-for-your-business/offer-employees-a-choice-of-super-fund”><u>employees’ choice of fund</u></a></p></li><li><p>your <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/setting-up-super-for-your-business/select-your-default-super-fund”><u>default fund</u></a> – this is where payments will go if the employee doesn’t choose a fund</p></li><li><p>anyone authorised to use the clearing house on your behalf, such as a bookkeeper.</p></li></ul><p>If you need to provide information about an employee whose chosen fund is a self-managed super fund (SMSF), speak with your employee to ensure that:</p><ul><li><p>their fund’s bank account information is correctly recorded with us (in Online services) against the fund’s superannuation account</p></li><li><p>the details they have provided to you exactly match those listed on the SMSF record.</p></li></ul><p>You won’t be able to make a payment to the employee’s SMSF if the bank account information doesn’t match (or no details are listed on the SMSF record).</p><p>Print the <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house/clearing-house-privacy”><u>clearing house privacy statement</u></a> and give this to your employees.</p><h3>Accessing the clearing house</h3><h4>Using Online services for business</h4><p>If you’re a business or an individual employer with an Australia business number (ABN), you can access the clearing house through Online services for business:</p><ul><li><p>Select <strong>Employees</strong>.</p></li><li><p>Select <strong>Small Business Super Clearing House</strong>.</p></li></ul><p><a target=”_blank” rel=”noopener noreferrer nofollow” class=”button primary” href=”https://onlineservices.ato.gov.au/business/”>Log in to Online services for business</a></p><p>You can authorise someone else (such as a staff member) to use the clearing house on behalf of your business. You can authorise them in <a target=”_blank” rel=”noopener noreferrer nofollow” class=”external” href=”https://info.authorisationmanager.gov.au/”><u>Relationship Authorisation Manager (RAM)</u></a> and customise their permissions in <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/online-services/access-manager”><u>Access Manager</u></a>.</p><h4>Accessing Online services for business</h4><p>To access Online services for business, you will need to sign in using myID.</p><p>If you’re new to online services, you will first have to set up your myID, then link it to your business in RAM. For more information, see <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/online-services/accessing-online-services-with-myid-and-ram”><strong><u>Accessing online services with myID and RAM</u></strong></a>.</p><h4>Using ATO online services via myGov</h4><p>If you’re an individual employer with an ABN or a withholding payer number (WPN), you can access the clearing house using your myGov account linked to <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/online-services/online-services-for-individuals-and-sole-traders/ato-online-services-and-mygov/using-ato-online-services”><strong><u>ATO online services</u></strong></a>.</p><p>Individuals with a WPN include people who employ domestic staff.</p><p><a target=”_blank” rel=”noopener noreferrer nofollow” class=”button primary” href=”https://login.my.gov.au/”>Sign in to myGov</a></p><h4>Non-individual employers</h4><p>Non-individuals with a WPN include school canteens, sporting clubs and embassies.</p><p>If you represent a non-individual with a WPN, you can:</p><ul><li><p>register for the clearing house by phoning <strong>1300 660 048</strong></p></li><li><p>complete the <a target=”_blank” rel=”noopener noreferrer nofollow” class=”download” href=”https://www.ato.gov.au/api/public/content/e087f0e2-3eab-41e0-86d3-0511cf8d3973_sbsch_employee_list_wpns_xlsx”><u>SBSCH – Employee list spreadsheet (XLSX, 57KB) This link will download a file</u></a></p></li><li><p>email the spreadsheet to <a target=”_blank” rel=”noopener noreferrer nofollow” href=”mailto:SBSCHenquiries@ato.gov.au”><u>SBSCHenquiries@ato.gov.au</u></a> – include the words ‘WPN HOLDER’ in the email subject line.</p></li></ul><h3>Making payments</h3><h4>Due date and scheduled maintenance</h4><p>The quarterly due dates for super guarantee payments are:</p><ul><li><p>28 October</p></li><li><p>28 January</p></li><li><p>28 April</p></li><li><p>28 July.</p></li></ul><p>For more information, visit <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates”><u>Super payment due dates</u></a>.</p><p>The processing cut-off date for our annual office closure is 5:30 pm AEDT on 10 December 2024. We will process all super payments with instructions received after this date from 2 January 2025.</p><p>Our office and contact centres close at noon on Tuesday 24 December 2024 and re-opens at 8:00 am on Thursday 2 January 2025, local time.</p><p>When you submit your payments and instructions in the SBSCH, consider the impact of planned system maintenance on processing times.</p><p>Check the ATO Online <a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/online-services/system-maintenance”><u>system maintenance</u></a> schedule and the <a target=”_blank” rel=”noopener noreferrer nofollow” class=”external” href=”https://sses.status.ato.gov.au/”><u>SBSCH system status</u></a> on our website for the latest information.</p><h3>Steps</h3><ol><li><p>Work out how much super you need to pay for all your employees.</p></li><li><p>Access the SBSCH through Online services for business or ATO online services.</p></li><li><p>Enter instructions about how to distribute payment to each employee’s super fund, noting the payment reference number (PRN).</p></li><li><p>Make a single electronic payment to the clearing house for all your employees including the PRN.</p></li><li><p>The SBSCH distributes the payment to each employee’s super fund according to your instructions.</p></li></ol><p><strong>Note:</strong> Payments may take up to 7 business days to be transferred through the ATO and super fund before they reach the employee’s super fund account.</p><h3>Payment errors</h3><p>If your employee’s details are incorrect, their super fund may:</p><ul><li><p>reject the payment</p></li><li><p>send the payment back to us.</p></li></ul><p>If the payment is sent back to us, we’ll contact you to update the information within 7 business days.</p><p>We will resend the payment to the fund if you correct the information. If you don’t update the information, the payment will be sent back to you.</p><p>If your employee’s details change after you submit a payment instruction, but before it’s processed, you’ll need to:</p><ul><li><p>update the employee’s details</p></li><li><p>delete the payment instruction</p></li><li><p>lodge a new payment instruction.</p></li></ul><h3>Help and support</h3><p>For help and support:</p><ul><li><p>see</p><ul><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house/clearing-house-troubleshooting”><u>Clearing house troubleshooting</u></a></p></li><li><p><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house/clearing-house-terms-and-conditions”><u>Clearing house terms and conditions</u></a></p></li></ul></li><li><p>ask our community-driven forum <a target=”_blank” rel=”noopener noreferrer nofollow” class=”external” href=”https://community.ato.gov.au/s/”><u>ATO Community</u></a></p></li><li><p>phone us on <strong>1300 660 048</strong>.</p></li></ul><p><small>Source: </small><a target=”_blank” rel=”noopener noreferrer nofollow” href=”https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house”><small>ato.gov.au November 2024</small></a><small> </small></p><p><small>Reproduced with the permission of the Australian Tax Office. This article was originally published on https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house. </small></p><p><small>Important: This provides general information and hasn’t taken your circumstances into account. It’s important to consider your particular circumstances before deciding what’s right for you. Although the information is from sources considered reliable, we do not guarantee that it is accurate or complete. You should not rely upon it and should seek qualified advice before making any investment decision. Except where liability under any statute cannot be excluded, we do not accept any liability (whether under contract, tort or otherwise) for any resulting loss or damage of the reader or any other person. </small></p><p><small>Any information provided by the author detailed above is separate and external to our business and our Licensee. Neither our business nor our Licensee takes any responsibility for any action or any service provided by the author. Any links have been provided with permission for information purposes only and will take you to external websites, which are not connected to our company in any way. Note: Our company does not endorse and is not responsible for the accuracy of the contents/information contained within the linked site(s) accessible from this page. “</small></p></div><hr />