Disclaimer

Thank you for using Cornish & Associates Limited’s website.

Nothing on this site constitutes advice of any kind. This information is provided as a guide only and is of a general nature. Although we believe it to be accurate, only the Inland Revenue Department and associated Government departments can provide you with full information.

Cornish & Associates Limited does not guarantee as to the outcome of any specific advice provided in a Court of law; neither is any advice provided binding on Inland Revenue.

Cornish & Associates Limited can provide you with a specific opinion/advice which has been fully researched on request. If absolute certainty is desired we can assist in obtaining a binding ruling from Inland Revenue.

We provide this website to our clients and to those looking for an accountant. It is a free service on an 'as-is' basis without representation to accuracy or suitability for any particular purpose.

Cornish & Associates Limited uses its best efforts to provide reliable information. All information is either sourced from the public domain or is provided by the company’s technical advisors. Cornish & Associates Limited is not responsible for any defects, the results of any defects on this site, or any lost profit or income or consequential damages nor any penalty or interest that may accrue as a result of Inland Revenue Department charges.

You may view, copy, and print the contents of this site for your personal information only, but may not do so for any commercial purpose without explicit written consent from Cornish & Associates Limited.

The coding of Cornish & Associates Limited’s web pages is considered intellectual property, and is protected under intellectual property rights law. The content format of Cornish & Associates Limited’s web pages is copyrighted. All rights are reserved, and content may not be duplicated, redistributed, or mirrored without the express written consent of Cornish & Associates Limited, unless explicitly stated otherwise.

We have made all reasonable efforts to keep the information on this site as accurate as possible and ensure that the availability of the site is continuous and fault-free, but we are dependent on access to public domain information, and/or co-operation of out-sourced advisors.  There are risks - outside our control - that information may be recorded incorrectly at the site or omitted from it or that the site may not be available. Neither Cornish & Associates Limited nor anyone else engaged in providing this site or compiling information for it, accepts any liability for inaccuracies or any loss or damage which may directly or indirectly result from use of the site or any error at or omission of information from it irrespective of the cause.

We may collect and store information about the way this site is used. This may include sending a 'cookie' to your computer which identifies your computer uniquely but does not identify you. We will not collect, store or use any information about you personally except as provided by you and only to the extent necessary to provide information requested by you..

With respect to client website links, we consider that all our clients are honest and reliable, however we accept no responsibility nor guarantee the work quality of those client’s who have “linked” to our site. All brand owners own the copyright to their brand(s). We accept no responsibility for the link in itself whether running or not. Any link to our website will be at the discretion of Cornish & Associates Limited.  
We may modify or update or change these conditions from time to time with or without notice to you. Amendments will come into effect as soon as they are posted. You are responsible for reviewing these and will be taken as accepting the then current conditions each time you choose to use the site.

This site and these conditions are governed by and to be interpreted in accordance with the laws of New Zealand. The New Zealand courts will have exclusive jurisdiction.