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The PSR website is provided for the benefit of the public and practitioners who are subject to the PSR Scheme. It is not a substitute for independent professional advice, and you should obtain appropriate professional advice about your own circumstances. You must use your own judgement and carefully evaluate the material on psr.gov.au. Before relying on it, you should independently check its relevance for your purposes.

While PSR makes every effort to ensure that the information on this site is accurate and up to date, it accepts no responsibility, whether expressed or implied, for the accuracy, currency and completeness of the information. For reasons of succinctness and presentation, we also provide summaries and generalisations on this website. These may omit detail that could be significant for a particular context or person.

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