This material on this website is general in nature and should not be taken as constituting professional advice.  Whilst we endeavour to ensure that the information on this website is correct, we make no warranty, guarantee, or representation as to the accuracy or sufficiency of the information posted, and assume no responsibility or liability regarding the use or misuse of such information.


Before relying on the material in any important matter, users should carefully evaluate its completeness and relevance for their purposes. In some cases the material may incorporate or summarise views, guidelines or recommendations of third parties. Such material is assembled in good faith, but does not necessarily reflect the considered views of Tender Consulting or indicate a commitment to a particular course of action.