We aim to provide reliable and up to date information and guidance on this website. While reasonable efforts are made to ensure that information is accurate and up to date, we cannot guarantee its completeness or currency. 

The material on our website is provided for general information purposes only and doesn’t constitute legal advice. 

We recommend that you seek professional advice for your particular situation if needed.

Our website may contain links to external websites. We don’t endorse any of the information, and aren’t responsible for the content, on those sites.

This guidance sets out how we interpret certain Australian legislation, along with associated Rules and regulations. Australian courts are ultimately responsible for interpreting these laws and determining if any provisions of these laws are contravened. 

The examples and scenarios in this guidance are meant to help explain our interpretation of these laws. They’re not exhaustive or meant to cover every possible scenario.

This guidance provides general information and isn't a substitute for legal advice. This guidance avoids legal language wherever possible and it might include generalisations about the application of the law. Some provisions of the law referred to have exceptions or important qualifications. In most cases your particular circumstances must be taken into account when determining how the law applies to you.

Last updated: 2 Jul 2026

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