The advice and information contained herein are personal opinions and are provided as a public service in good faith. However, the accuracy of the statements cannot be fully guaranteed and it is the responsibility of the reader to make their own enquiries as to the appropriateness of the comments to their own situation. Liability for any act or omission occurring in reliance on this document or for any other loss, damage or injury occurring as a consequence of such act or omission is expressly disclaimed.