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------------------- Global Africa Asia Pacific Europe Latin America MENA North
America Afghanistan Albania Andorra Angola Argentina Australia Austria
Azerbaijan Bahamas Bahrain Bangladesh Belgium Bolivia Bosnia and Herzegovina
Botswana Brazil Bulgaria Cambodia Canada Cayman Islands Chad Channel Islands
Chile China Colombia Costa Rica Croatia Cyprus Czech Republic Denmark Dominican
Republic Ecuador Egypt El Salvador Equatorial Guinea Eswatini Ethiopia Finland
France Gabon Georgia Germany Gibraltar Greece Guatemala Guernsey Honduras Hong
Kong SAR, China Hungary India Indonesia Iraq Ireland (Republic of) Isle of Man
Israel Italy Ivory Coast Japan Jersey Jordan Kazakhstan Kenya Korea Kosovo
Kuwait Kyrgyzstan Lebanon Luxembourg Macedonia (Republic of North) Malawi
Malaysia Malta Mauritania Mauritius Mexico Morocco Mozambique Netherlands New
Zealand Nicaragua Nigeria Norway Oman Pakistan Palestine Panama Paraguay Peru
Philippines Poland Portugal Puerto Rico Qatar Romania Sao Tome & Principe Saudi
Arabia Senegal Serbia Singapore Slovakia South Africa Spain Sri Lanka Swaziland
Sweden Switzerland Taiwan Tajikistan Tanzania Thailand Tunisia Türkiye UAE
Uganda Ukraine United Kingdom Uruguay USA Uzbekistan Venezuela Vietnam Zambia
Zimbabwe


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       * AUDIT & ASSURANCE ►
       * CFO advisory
       * ESG assurance
       * Financial statement audits
       * Financial reporting & advice
       * Quality & transparency
       * Probity Advice and Assurance
       * Regulatory technical advice
       * Special purpose audits
       * US UGG audits
       * Workplace assurance services
   
    * BUSINESS SERVICES
      Main Menu Back to 'Services'
       * BUSINESS ADVISORY ►
       * Accounting and tax
       * Business tax
       * Business growth
       * Cloud and digital
       * Government grants
       * Strategic outsourcing
       * Succession and estate planning
       * Superannuation
       * Tax & compliance
       * Wealth management
   
    * TAX
      Main Menu Back to 'Services'
       * TAX ADVISORY ►
       * Base erosion and profit shifting (BEPS)
       * Expatriate tax
       * Employment taxes
       * GST consulting and compliance
       * Global Employer Services
       * International tax
       * R&D tax incentive
       * Tax compliance
       * Tax risk management
       * Tax planning and transaction support
       * Transfer pricing services
   
    * RESTRUCTURING
      Main Menu Back to 'Services'
       * RESTRUCTURING & INSOLVENCY ►
       * Bankruptcy services
       * Corporate insolvency solutions
       * Debt collection
       * Liquidation
       * Restructuring and recovery for your client
       * Small business restructuring practitioner
       * Small business restructuring and turnaround solutions
       * Voluntary administration
   
    * CONSULTING
      Main Menu Back to 'Services'
       * Transformation Enablement
       * Government & public sector consulting services
       * Data analytics
       * Digital advisory
       * Managed IT consulting
       * ERP consulting
       * CORPORATE FINANCE ►
       * Business divestments
       * Commercial valuation
       * Debt and capital advisory
       * Due diligence
       * Financial modelling
       * Forensic accounting advice
       * IPO
       * Mergers and acquisitions
   
    * RISK, FRAUD & CYBER
      Main Menu Back to 'Services'
       * RISK, FRAUD AND CYBER ►
       * Business transformation
       * Cyber security and resilience
       * ESG services
       * Fraud and forensics
       * Probity Advice and Assurance
       * Risk assurance
       * Workplace assurance
   
    * ADVICE FOR INDIVIDUALS
      Main Menu Back to 'Services'
       * FINANCIAL SERVICES ►
       * Private client
       * Investment advice
       * Personal insurance
       * Retirement planning
       * SMSF services
       * Superannuation
       * Wealth management
       * Advice for families
       * Bankruptcy for individuals
       * Safe harbour protection for directors
       * Personal insolvency
       * Asset Protection Strategies

 * Sector
   Main Menu
   
   
    * EXPLORE OUR SECTOR SPECIALISATION
   
    * All sectors
      Main Menu Back to 'Sector'
       * Agribusiness
       * China Practice Group
       * Energy and resources
       * Family Law
       * Government & Public Sector
       * Health
       * Manufacturing
       * Mining
       * Not-for-profit
       * Property and Construction
       * Technology
       * Tourism, Hospitality & Leisure

 * Insights
   Main Menu
   
   
    * BROWSE IDEAS AND INSIGHTS FROM OUR AUDIT, TAX AND CONSULTING EXPERTS
   
    * Featured insights
      Main Menu Back to 'Insights'
       * BY INDUSTRY
       * Agribusiness
       * Health
       * Manufacturing
       * Property and Construction
       * Technology
       * BY TOPIC
       * Small business updates
       * Risk insights
       * Monthly tax updates
       * Technical tax updates
       * Wealth Management
       * SPECIAL REPORT
       * Leading cities series
       * Mandatory Climate Reporting
       * thinkBIG
       * Federal Budget 2024-25
   
    * The Real Economy
      Main Menu Back to 'Insights'
       * The Real Economy
       * Quarterly economic outlook
       * Regular economic analysis
       * About Devika Shivadekar
   
    * Podcasts and media
      Main Menu Back to 'Insights'
       * BUSINESS SERIES
       * Sustainability Matters
       * Health Business Matters
       * talkBIG podcast
       * TECHNICAL CHATS
       * Tax Chats
       * Demystifying Tax Governance
       * Webinar Recordings
       * LIFE IN BUSINESS
       * Coffee Conversations
       * Careers & Conversations

 * About RSM
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    * About RSM
      Main Menu Back to 'About RSM'
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       * RSM News

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    * Where you are part of the change.
    * Get to know us
      Main Menu Back to 'Careers'
       * Careers at RSM
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       * Diversity and Inclusion
       * Employee Benefits
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       * Current opportunities >>
   
    * Explore career opportunities
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       * Careers at RSM
       * Apply now
       * Student Opportunities
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 * Contact Us


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PRIVACY POLICY

This is the Privacy Notice for rsm.global (the "Site"). The Site introduces the
services that the RSM International network, (the "RSM Network, we, us, our")
provides through its independent member firms worldwide. The statement below
("Privacy Notice") is for the RSM Network members, their affiliates and their
associated entities, that are showcased on the Site or on those other specific
RSM country sites on which this Privacy Notice appears.

DOWNLOAD THE RSM AUSTRALIA PRIVACY POLICY

Please note that each member of the RSM Network is an independent accounting and
consulting firm, each of which practices in its own right.  RSM is the trading
name used by the members of the RSM Network.  The RSM Network is not itself a
separate legal entity of any description in any jurisdiction. The RSM Network is
administered by RSM International Limited, a company registered in England and
Wales (company number 4040598) whose registered office is at 50 Cannon Street,
London EC4N 6JJ. For the purposes of data protection law, RSM International
Limited and RSM Network Members will act separately as data controllers where
personal information is provided either through this Site to RSM International
Limited or through an RSM country site direct to an individual RSM Network
member, (including where an individual RSM member's services are engaged).
Please note that RSM International Limited provides no client services itself.
To view the list of all members in the RSM Network please use the Worldwide
Locations search facility on the top menu.

This Privacy Notice sets out the privacy practices relevant to this Site and
explains how information is collected via the Site, how it is used, your rights
and what controls you have. Please take the time to review this Privacy Notice
carefully as it tells you how information is collected and how it is used. You
should also read this Privacy Notice in conjunction with the separate legal page
and specific Privacy Notice for the country sites of the RSM Network member you
are on, and which may differ from or include additional information to this
Privacy Notice or be subject to separate law and legal notice requirements.

If you have questions or you do not feel that your concerns have been addressed
by the Privacy Notice and/or the local RSM Network member legal pages, please
contact the RSM International Limited Executive Office at 50 Cannon Street,
London EC4N 6JJ. Tel 0207 6011080.

This Privacy Notice covers:

 * Information we collect
 * Use of cookies
 * Use of your information
 * Promotional updates and communications
 * Disclosing your information
 * Storage and retention
 * International services and data transfers
 * Safeguarding your information
 * Third Party links
 * Your rights
 * Changes to this Privacy Notice
 * Contacting us

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INFORMATION WE COLLECT

In running and maintaining the Site, we may collect and process the following
data about you:

Information we collect from you

Information provided voluntarily by you, in particular your name, company, job
function or department, address and contact details such as your telephone
number, email address or fax number when you sign up to or request a newsletter
or by any completing forms on the Site, or when requesting any information from
us;

Information that you provide, when you contact us or otherwise communicate with
us by any means. This may include, for example reporting a problem, submitting
queries, concerns and comments regarding the Site or its content or providing us
with information about where you heard about the RSM Network as well as flagging
to us the RSM Network services you want to learn about.

Information about events to which you or your colleagues register to attend and
your personal information and preferences, to the extent that information is
relevant to organising and managing those events, (for example your dietary
requirements).

Employment details that we may receive if you send us a CV, resumé or other
details of your employment history in connection with an advertised job vacancy
or general enquiry regarding employment opportunities with us.

Information we collect about you from your use of the Site

Information about your use of the Site, in particular, details of your visits
such as pages viewed and the resources that you access. Such information
includes the Internet Protocol (IP) addresses used to connect your device to the
Internet, information about your visit, and traffic, data identifying the
country associated with your IP address. Our web servers also collect certain
other communication information about all visitors to this Site, including host
names and the Uniform Resource Locators (URL) or the domain name associated with
a visitor's transit to, through and from our Site (including date and time) and
a record of which pages have been requested.

This information is used to produce aggregate visitor statistics in relation to
which pages are being accessed. It may also be used to monitor usage patterns on
this Site in order to improve navigation and design features to help you get
information more easily.

Apps QR codes or other related technologies

When you scan a QR Code, the third party that we engage to provide those QR
Codes may collect certain information from your mobile device (such as your
mobile device identifier and IP address). We use this information only for the
purpose of providing statistical reports to us about users of the Site and our
services.

Technical Information

We may automatically collect additional technical information such as the
Internet protocol (IP) address used to connect your device to the internet, type
of internet browsers you use and version, time-zone setting, time and date of
information requests, browser plug-in types and versions, operating system and
platform and the Uniform Resource Locators (URL) clickstream through which you
linked to this Site and the associated domains. The information collected is
only used to assist us in providing an effective service on the Site and to
remedy any errors which may occur during your visit to the Site.

Social Media Platforms

You may wish to participate in the various blogs, forums, wikis and other social
media platforms hosted by RSM (“Social Media Platforms”) which we make available
to you. The main aim of these Social Media Platforms is to facilitate and allow
you to share content. However, RSM cannot be held responsible if you share
personal information on Social Media Platforms that is subsequently used,
misused or otherwise appropriated by another user.

RSM may also provide links to other social media platforms maintained on
separate servers by individuals or organisations over which RSM has no control.
RSM makes no representations or warranties regarding the accuracy or any other
aspect of the information located on such servers. A link to a third party’s
website should not be construed as an endorsement by either RSM or that third
party of the other or its products and services. RSM makes no representations or
warranties regarding how user data is stored or used on third party servers. We
recommend reviewing the Privacy Notice of each third-party website linked from
this Site to determine their use of your personal data. We have also implemented
social plug-ins from Social Media Platforms on the Site. Where a relevant social
plug-in appears on the Site your browser visiting the Site will set up a direct
connection to the servers of the Social Media Platform. These servers will
recognise that you are visiting this Site. If you are a member of the relevant
Social Media Platform and you are logged in when visiting this Site information
will be allocated by the Social Media Platform to your personal social media
account with them. By clicking on the relevant plug-in icon on the Site (such as
a 'Like' button) then this information will be shared with your Social Media
Platform personal user account. Visit the Privacy Notice of the relevant Social
Media Platform provider to learn more about your rights and choices.

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USE OF COOKIES

We use cookies to assist us in improving the Site by collecting information
about you and your device. Please refer to our full Cookie Policy below for
details of how cookies are used and how you can elect to disable their use on
your device. 

USE OF YOUR INFORMATION

We use the information that we collect from you in our legitimate interests to
assist us in providing our services to you or in the case of our promotional or
marketing communications to you, where we have your consent (as described
below). In addition to this, we may also use the information for one or more of
the following purposes and lawful grounds:

Information we collect from you

i. To contact you in our legitimate interests, in situations where you have
asked us to do so, (for example if you request via the Site that we phone you);

ii. To provide you with information which you have requested from us in our
legitimate interest or, where required with your consent. (For example, if you
request a product sheet or newsletter from us);

iv. To provide information to you relating to other services that may be of
interest to you. Such additional information will only be provided where you
have separately consented to receive such information.

v. To obtain in our legitimate interest or where required by national law or
with your consent, your feedback on our services which may include by way of a
market research survey.

We may also send you further information about our services or keep you informed
of legal updates through our periodic newsletters, provided you have consented
to being contacted for these purposes, including where you have specifically
registered or subscribed to receive emails. Where you have consented to our
newsletters we may also collect information using web beacons that help us to
understand if a newsletter has been opened. For more information on our use of
cookies and similar technologies, see our cookies policy.

If at any time you decide you no longer wish to receive updates and invitations
in this way, you can unsubscribe. Please refer to our PROMOTIONAL UPDATES AND
COMMUNICATIONS section below.

No data or information obtained by this site will be used for dissemination or
sale to outside parties for consumer marketing purposes or host mailings on
behalf of third parties outside the RSM Network.

Information we collect about you from your use of the Site

We will use this information in our legitimate interests, where we have
considered these are not overridden by your rights:

 * To administer our Site and for internal operations, including
   troubleshooting, data analysis, testing, research and survey purposes.
 * To keep our Site safe and secure.
 * To improve our Site to ensure content is presented in the most effective
   manner for our and for your device.
 * To measure and understand the effectiveness of advertising we serve to you
   and others and to deliver relevant advertising to you.

Promotional updates and communications

RSM gives you choices regarding the collection and usage of your personally
identifiable information. If you have registered for any RSM related updates
through RSM.global, and do not wish to receive future communications, please use
the unsubscribe link in our communication.

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DISCLOSING YOUR INFORMATION

In order to provide the best information to you in response to your business
enquiry or request for information, RSM may pass, in our legitimate interests,
your personal data to one or more of the firms within the RSM Network who may
then respond directly to you.

We may share your information with organisations that help us provide the
services described in this Privacy Notice and who may process such data on our
behalf and in accordance with this Privacy Notice, to support the Site and our
services. For example, RSM may need to give these details to a third party –
such as a mailing house or mailing broadcast services, provider– if it was
necessary to enable us to deliver you with the information you had requested or
to a third party providing back office support or IT, hosting or software
services, or to market research organisations engaged to obtain client feedback
on our services for us. We may also share information with our legal advisors,
auditors or other professional advisors.

Certain of our country sites may include a link to a secure payment gateway
provider. You will be providing credit or debit card information directly to the
provider in order to process payment details and authorise payment. Information
which you supply to in such cases is not within our control and is subject to
the payment gateway provider's own Privacy Notice and terms and conditions.

In relation to information obtained about you from your use of the Site, we may
share a cookie identifier and IP data with analytic and advertising network
services providers to assist us in the improvement and optimisation of our Site
and subject to the Cookies Policy

We may disclose personal information in other circumstances where:

 * you agree to this;
 * as permitted by applicable laws;
 * if we are required to do so by law, Court order, legal obligation or
   regulatory authority;
 * for the purposes of prevention of fraud or other crime; or
 * if we believe that such action is necessary to protect and defend the rights,
   property or personal safety of RSM International Limited, RSM Network
   Members, the Site or its visitors.

 

In the event that we undergo reorganisation or are sold to a third party, you
agree that any personal information we hold about you may be transferred to that
re-organised entity or third party.

--------------------------------------------------------------------------------

STORAGE AND RETENTION

Information collected from visitors to the Site will only be kept in order to
provide the required service. Where you ultimately become a client of an RSM
member firm, your data will be retained for as long as you maintain a client
relationship with us, in order to meet our contractual obligations to you and
for a period after that to identify issues, respect claim limitation periods and
to resolve any legal proceedings.

We may also retain aggregate information beyond this time for research purposes
and to help improve our services. Information is held and ultimately destroyed
in accordance with RSM’s data retention policies. Should you require your
information to be updated, amended or deleted from our records
please contact rsmcommunications@rsm.global outlining your requirements.

See also 'Your Rights[AS4] ' in relation to requests you may make in respect to
personal data processed by us about you.

--------------------------------------------------------------------------------


INTERNATIONAL SERVICES AND DATA TRANSFERS

With your agreement or where permitted by applicable data protection laws,
information provided through the Site will be stored and used by RSM
International Limited on systems in the UK or in the locations and systems of
relevant RSM Network members in other jurisdictions around the world. It may
also be stored and used by RSM Network's service providers who process personal
information on our behalf and who may be located around the world.

We may transfer your personal information outside the EEA in order in to store
it, in connection with referring you to a local RSM member who can provide goods
or services requested by you to enter into or fulfil a contract with you, or in
connection with enabling support services to be provided in our legitimate
interests arising from our use of your personal data as described in this
Privacy Notice. We may otherwise transfer your personal information where we are
legally required to do so or to facilitate the operation of the RSM
International Network where it is in our legitimate interests and we have
concluded that these are not overridden by your rights.

Where such personal information is processed in another country, that country
may, in certain cases, have a lower data protection level than that of the
originating country, (for example, where personal information is collected
and processed in the EU/EEA and used or stored in a country outside the EU/EEA,
the country outside the EU/EEA may have a lower data protection level than the
countries within the EU/EEA). In such cases RSM will seek to provide an adequate
and appropriate level of protection for the data, such as relying on an EC
finding of adequacy for transfers to certain countries: 
https://ec.europa.eu/info/law/law-topic/data-protection/data-transfers-outside-eu/adequacy-protection-personal-data-non-eu-countries_en 
or a recognised legal adequacy mechanism, including transfers subject a valid
privacy shield certification or transfers subject to standard contractual
clauses for transfers of personal data between controllers and between
controllers and
processors https://ec.europa.eu/info/law/law-topic/data-protection/data-transfers-outside-eu/model-contracts-transfer-personal-data-third-countries_en.

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SAFEGUARDING YOUR INFORMATION

Data sent to us using forms on the Site are encrypted in transmission.

Unfortunately, the transmission of information via the internet is not
completely secure. Any Messages that you send to us by email may not be secure.
We recommend that you do not send any confidential information to RSM by email.
If you choose to send any confidential information to us via email you do so at
your own risk with the knowledge that a third party may intercept this
information. Instructions sent by you via email and to the Site are processed
exclusively at your risk.

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THIRD-PARTY LINKS

Occasionally we include links to third parties outside the RSM Network on the
Site. Where we provide a link it does not mean that we endorse or approve that
site’s policy towards visitor privacy. You should review their Privacy Notice
before using that website or sending them any personal data.

--------------------------------------------------------------------------------


YOUR RIGHTS

You have the right under certain circumstances to:

 * be provided with a copy of the personal data held by us
 * request the rectification or erasure of your personal data held by us
 * request that we restrict the processing of your personal data (while we
   verify or investigate your concerns with this information for example)
 * object to the further processing of your personal data, including the right
   to object to direct marketing (as mentioned in the 'Promotional Updates and
   Communications' section).
 * request that your provided personal data be moved to a third party.

Where the processing of your personal information is based on consent, you have
the right to withdraw that consent without detriment at any time by contacting
us. [AS5] 

If your request or concern is not satisfactorily resolved by us you may approach
your local data protection authority
(see http://ec.europa.eu/justice/article-29/structure/data-protection-authorities/index_en.htm).
The Information Commissioner’s Office is the supervisory authority in the UK
relevant to RSM International Limited.

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CHANGES TO THIS PRIVACY NOTICE

RSM wants to offer you the best possible browsing experience. Consequently,
additional functions, features, products or services may be incorporated into
the Site from time to time. This, and our commitment to protecting the privacy
of your personal information, may result in periodic changes to this Privacy
Notice. As a result, please remember to refer back to this Privacy Notice
regularly to review any amendments.

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CONTACTING US

If you have any questions regarding our Privacy Notice please contact RSM in
Perth Office at

Level 32   
2 The Esplanade,   
Perth WA 6000   
(08) 9261 9100

Please also see the relevant legal statement for each individual country,
including the identity and contact details for the relevant country entity
responsible for that legal statement on the RSM local country site where this
Privacy Notice appears.

You can also contact us by email at: marketing@rsm.com.au

 

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COOKIE POLICY 

1. What is a cookie?   
A cookie is a small text file, which often includes a unique identifier, which
is issued to your computer or device when you visit a website.

Each website can send its own cookie to your browser if your browser's
preferences allow it, but (to protect your privacy) your browser only permits a
website to access the cookies it has already sent to you, not the cookies sent
to you by other websites. Many websites do this whenever a user visits their
website in order to track online traffic flows.

We use cookies to improve the quality of the Site and service and to enhance
your browsing experience. A number of cookies we use last only for the duration
of your web session and expire when you close your web browser. Others are used
when, for example, we remember information you have asked us to (such as
language preferences) and will last for a longer duration. 

2. How does RSM use cookies?   
Cookies are only used to record aggregated data about your use of the Site
including details of your visits such as pages viewed and the resources that you
access. Such information also includes traffic data, location data and other
communication data, all of which is used to help us improve the Site and
therefore give you a better user experience.  Some cookies are set by us and
some by third parties delivering services on our behalf.

We use the following types of cookies:

 * Essential cookies:  these enable you to navigate round the Site, manage your
   login session so you can move easily from one page to another within the Site
   and so that your page requests are loaded in smooth and secure manner.
 * Analytic cookies: these collect statistical information about how you use the
   Site so that we can improve the Site, they also remember that you have used
   the Site before; this means we can identify the number of unique visitors we
   receive to different parts of the Site. We use the Google Analytics service
   that relies on cookies to analyse how visitors use the Site and generate
   statistical reports. This information will generally be transmitted to and
   stored by Google on servers in the United States. See 'How to control and
   delete cookies' below for information on how you can exercise choice over the
   collection and use of this data.
 * Functional cookies these, remember information you have asked us to (such as
   language preferences) and will last for a longer duration. 
 * Retargeting cookies and website beacons:  RSM occasionally advertises on
   third party Websites and uses services provided by Google, including its
   AdSense and Doubleclick services for managing and placing advertisements.
   These service providers place a cookie on your device and this then enable us
   at times to track the success of our advertising campaigns, by using a
   visitor identification technology such as "web beacons," or "action tags,"
   which count visitors who have come to the Site after being exposed to an RSM
   banner ad on a third party site.  We do not use this technology to access
   your personal information and it is only used to compile aggregated
   statistics about visitors who come to the Site and to gauge the effectiveness
   of our ads. The information generated by these beacons is transmitted to us
   via Google servers in the USA.
 * Information collected via cookies will be used solely for statistical
   reporting only, unless you are a repeat visitor to our website, in which case
   a code in the cookie file may enable the site to label you as a particular
   user so that we may personalize and enhance your experience on our site.  In
   addition, if you submit personal information (e.g., name, address, email,
   etc.) via an electronic form contained on our website, the cookie file may
   enable us to identify you by such personally identifiable information in
   connection with collecting statistical information and personalizing your
   experience on our site.  

This Site does not use cookies to provide any targeted behaviour or interest
based advertising to users through the Site. For more information about interest
based cookies and to control the use of these cookies please refer
to www.youronlinechoices.com

3. How to control and delete cookies   
“When browsing our website, unless specifically requesting a service, personally
identifiable information is not collected from any new users.  We may, however,
track whether or not a site visitor is new or returning and collect information
about our users through “cookies.”  Cookies are small strings of text that are
sent by the site to your browser and then stored by your browser on your
computer’s hard drive.   

You can prevent the collection of analytic and retargeting data described above
that is generated by cookies by Google, as well as the processing of this data
by Google, by downloading and installing the browser plug-in available from the
following link [http://tools.google.com/dlpage/gaoptout] .

Most web browsers automatically accept cookies but, if you prefer, you can set
your browser to either accept all new cookies, have it notify you when you
receive a new cookie or disable cookies altogether. If you wish to restrict or
block the cookies which are used on the Site, or indeed any other website, you
can do this through your browser settings. Please refer to the Help function
within your browser to learn how to do this, as every device is different.

You can change your cookie settings at any time at
https://www.rsm.global/australia/privacy-policy/cookies

Please note that by blocking or deleting cookies on the Site, you may not be
able to take full advantage of the Site if you do so.

4. Cookies set on Third Party sites   
The Site will from time to time embed photos and video content from websites
such as YouTube. As a result, when you visit a page with content embedded from,
for example, YouTube, you may be presented with cookies from these websites. RSM
does not control the dissemination of these cookies. You should check the
relevant third party website for more information about these. 

5. Users Outside Australia

If you are a resident of a country within the European Union or are otherwise
accessing our site from outside Australia, by using this site and providing us
your personally identifiable information, you hereby explicitly acknowledge and
agree to (i) the transfer of such information to the Australia and (ii) the
collection, use and disclosure of your personally identifiable information in
accordance with this Privacy Policy.

5. More information   
If you have any queries regarding this Cookie Policy please contact us by e-mail
at: rsmcommunications@rsm.global.

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MORE FROM RSM AUSTRALIA

Modern Slavery Statement   
Terms and conditions   
Accessibility

 * 
 * 
 * 
 * 
 * 

OUR OFFICES

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Adelaide Albany Albury Ballarat
Geraldton Gosford Goulburn Jurien Bay
Narrogin Northam Perth Port Lincoln
Brisbane Bunbury Busselton Canberra
Karratha Katanning Mandurah Manjimup
Port Macquarie Quairading Rockingham Sydney
Collie Corrigin Esperance Fremantle
Margaret River Melbourne Merredin Moora
Toowoomba Wagga Wagga



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RSM LINKS

+
About us (EN) Case Studies Client Charter CSR at RSM
Accessibility Client login> Modern Slavery Payment portal
Privacy Terms and Conditions Leadership, Governance and History Vision, Values
and Purpose
Security Positioning Statement

OUR SERVICES

+
Audit & Assurance Business Advisory Corporate Finance Financial Services
Restructuring & Insolvency Risk Advisory Tax Advisory

Legal - RSM Australia Pty Ltd, RSM Australia Partners and RSM Financial Services
Australia Pty Ltd

RSM Australia Pty Ltd, RSM Australia Partners and RSM Financial Services
Australia Pty Ltd are members of the RSM network and trade as RSM. Liability
limited by a scheme approved under Professional Standards Legislation. RSM is
the trading name used by the members of the RSM network.

Each member of the RSM network is an independent accounting and advisory firm
each of which practices in its own right. The RSM network is not itself a
separate legal entity of any description in any jurisdiction. The RSM network is
administered by RSM International Limited, a company registered in England and
Wales (company number 4040598) whose registered office is at 50 Cannon Street,
London, EC4N 6JJ.

The brand and trademark RSM and other intellectual property rights used by
members of the network are owned by RSM International Association, an
association governed by article 60 et seq of the Civil Code of Switzerland whose
seat is in Zug. Any articles or publications contained within this website are
not intended to provide specific business or investment advice. No
responsibility for any errors or omissions nor loss occasioned to any person or
organisation acting or refraining from acting as a result of any material in
this website can, however, be accepted by the author(s) or RSM International.
You should take specific independent advice before making any business or
investment decision.

English

© 2015-2024 RSM International Ltd. All rights reserved.


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PRIVACY PREFERENCE CENTER

When you visit any website, it may store or retrieve information on your
browser, mostly in the form of cookies. This information might be about you,
your preferences or your device and is mostly used to make the site work as you
expect it to. The information does not usually directly identify you, but it can
give you a more personalized web experience. Because we respect your right to
privacy, you can choose not to allow some types of cookies. Click on the
different category headings to find out more and change our default settings.
However, blocking some types of cookies may impact your experience of the site
and the services we are able to offer.
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PERFORMANCE COOKIES

Performance Cookies

These cookies allow us to count visits and traffic sources so we can measure and
improve the performance of our site. They help us to know which pages are the
most and least popular and see how visitors move around the site. All
information these cookies collect is aggregated and therefore anonymous. If you
do not allow these cookies we will not know when you have visited our site, and
will not be able to monitor its performance.

FUNCTIONAL COOKIES

Functional Cookies

These cookies enable the website to provide enhanced functionality and
personalisation. They may be set by us or by third party providers whose
services we have added to our pages. If you do not allow these cookies then some
or all of these services may not function properly.

STRICTLY NECESSARY COOKIES

Always Active

These cookies are necessary for the website to function and cannot be switched
off in our systems. They are usually only set in response to actions made by you
which amount to a request for services, such as setting your privacy
preferences, logging in or filling in forms. You can set your browser to block
or alert you about these cookies, but some parts of the site will not then work.
These cookies do not store any personally identifiable information.

TARGETING COOKIES

Targeting Cookies

These cookies may be set through our site by our advertising partners. They may
be used by those companies to build a profile of your interests and show you
relevant adverts on other sites. They do not store directly personal
information, but are based on uniquely identifying your browser and internet
device. If you do not allow these cookies, you will experience less targeted
advertising.

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