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MaKe Financial Decisions Pty Ltd trading as MaKe Financial Decisions is a Corporate Authorised Representative of GWM Adviser Services Limited ABN 96 002 071 749, trading as MLC Financial Planning an Australian Financial Services Licensee,

Registered office at 105 –153 Miller St North Sydney NSW 2060 and a member of the National Australia group of companies.

Any advice in this publication is of a general nature only and has not been tailored to your personal circumstances. Please seek personal advice prior to acting on this information.

The information in this document reflects our understanding of existing legislation, proposed legislation, rulings etc as at the date of issue. In some cases the information has been provided to us by third parties. While it is believed the information is accurate and reliable, this is not guaranteed in any way.

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