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The information contained may include general advice but does not take into account the investment objectives, financial situation and needs of any particular individual. You should assess with the help of legal, financial and taxation advice, whether the information is appropriate in light of your own circumstances before acting on it. Taxation considerations are general and based on present taxation laws and may be subject to change. You should seek independent, professional tax advice before making any decision based on this information. Commonwealth Bank is also not a registered tax (financial) adviser under the Tax Agent Services Act 2009 and you should seek tax advice from a registered tax agent or a registered tax (financial) adviser if you intend to rely on this information to satisfy the liabilities or obligations or claim entitlements that arise, or could arise, under a taxation law. The commentary provided from external companies that are not a member of the Commonwealth Bank of Australia Group of Companies (the CBA Group) does not represent an endorsement, recommendation, guarantee or advice in regard to any matter. Neither the Bank nor members of the CBA Group accept any liability for losses or damage arising from any reliance on external companies and their products, services and material.