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The information contained or otherwise implied within this e-mail has been provided in good faith and is deemed by the sender to be reliable and accurate. Bentleys MRI, however accepts no liability in respect of this e-mail and any person acting solely on the information contained within does so entirely at their own risk. Member of Moores Rowland International, an association of independent accounting firms throughout the world. Affiliated firms in all States of Australia. The firms practising as Bentleys MRI and Moores Rowland are independent. They are affiliated only and not in partnership.