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<div class=Section1>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Robyn,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>I use this to remind me what a capital acquisition
is, which came from one of the GST bulletins<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>‘Capital Acquisitions should be identified
separately on the BAS return at <st1:address w:st="on"><st1:Street w:st="on">box</st1:Street>
G10</st1:address>. Any GST paid on these capital purchases, which are
creditable acquisitions, can be claimed back as an input tax credit in the BAS
return in the relevant tax period.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>The ATO accepts the standard
capitalisation threshold that the entity uses for accounting purposes. In
the instance of Victorian Government schools this will be a capital item
recorded on Cases with a value of $1,000 ($1,100 inc GST) or more. The
ATO views a capital acquisition as a purchase with a life expectancy greater
than one year.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Some school examples that are considered
to be capital acquisitions would be computers, photocopiers, renovations to a
building, asphalting of school car park, new buildings, or other items
schools would normally place on a register for depreciation – e.g. school
cars, marc vans, lawnmowers etc.’<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>I hope I am on the right track and not
leading you astray.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><font size=2 color=navy face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:navy'>Sally (Lewis)</span></font><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=2
color=navy face="Book Antiqua"><span style='font-size:10.0pt;font-family:
"Book Antiqua";color:navy'>Box</span></font></st1:PlaceName><font color=navy
face="Book Antiqua"><span style='font-family:"Book Antiqua";color:navy'> <st1:PlaceType
w:st="on">Hill</st1:PlaceType> <st1:PlaceName w:st="on">Senior</st1:PlaceName>
<st1:PlaceName w:st="on">Secondary</st1:PlaceName> <st1:PlaceType w:st="on">College</st1:PlaceType></span></font></st1:place><font
color=navy face="Book Antiqua"><span style='font-family:"Book Antiqua";
color:navy'> 7050</span></font><font color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=2
color=navy face="Book Antiqua"><span style='font-size:10.0pt;font-family:
"Book Antiqua";color:navy'>Dunloe Avenue</span></font></st1:address></st1:Street><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:State w:st="on"><st1:place w:st="on"><font size=2
color=navy face="Book Antiqua"><span style='font-size:10.0pt;font-family:
"Book Antiqua";color:navy'>Mont</span></font></st1:place></st1:State><font
color=navy face="Book Antiqua"><span style='font-family:"Book Antiqua";
color:navy'> Albert North 3129</span></font><font color=navy><span
style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:navy'>9895 1104</span></font><o:p></o:p></p>
</div>
<div>
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face="Times New Roman"><span lang=EN-US style='font-size:12.0pt;font-family:
"Times New Roman"'>
<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
face=Tahoma><span lang=EN-US style='font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b><st1:place w:st="on">Tewkesbury</st1:place>, Beverley D<br>
<b><span style='font-weight:bold'>Sent:</span></b> Wednesday, 23 November 2005
2:06 PM<br>
<st1:PersonName w:st="on"><b><span style='font-weight:bold'>To:</span></b></st1:PersonName>
Business Managers' Mailing List<br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] CAPITAL
ACQUISITION</span></font><font size=3 face="Times New Roman"><span lang=EN-US
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=2 face="Comic Sans MS"><span style='font-size:
10.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>Hi Robyn,</span></font><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>Then I would say they are definately a
capital acquisition.</span></font><font size=3 face="Times New Roman"><span
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
</div>
<p style='margin-bottom:12.0pt'><strong><b><font size=4 face="Script MT Bold"><span
style='font-size:13.5pt;font-family:"Script MT Bold"'><!-- Converted from text/plain format -->Bev
Tewkesbury</span></font></b></strong><font size=2><span style='font-size:10.0pt'><br>
</span></font><strong><b><font size=2 face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC"'>Acting Business Manager</span></font></b></strong><b><font
size=2 face="Eras Medium ITC"><span style='font-size:10.0pt;font-family:"Eras Medium ITC";
font-weight:bold'><br>
<st1:place w:st="on"><st1:PlaceName w:st="on"><strong><b><font
face="Eras Medium ITC"><span style='font-family:"Eras Medium ITC"'>Doncaster</span></font></b></strong></st1:PlaceName><strong><b><font
face="Eras Medium ITC"><span style='font-family:"Eras Medium ITC"'> <st1:PlaceName
w:st="on">Secondary</st1:PlaceName> <st1:PlaceType w:st="on">College</st1:PlaceType></span></font></b></strong></st1:place><br>
<strong><b><font face="Eras Medium ITC"><span style='font-family:"Eras Medium ITC"'>9856
1026</span></font></b></strong></span></font></b><font size=2><span
style='font-size:10.0pt'><o:p></o:p></span></font></p>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'><o:p> </o:p></span></font></p>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span lang=EN-US style='font-size:12.0pt;font-family:
"Times New Roman"'>
<hr size=2 width="100%" align=center tabIndex=-1>
</span></font></div>
<p class=MsoNormal style='margin-bottom:12.0pt'><b><font size=2 face=Tahoma><span
lang=EN-US style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
face=Tahoma><span lang=EN-US style='font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Silcock, Robyn B<br>
<b><span style='font-weight:bold'>Sent:</span></b> Wednesday, 23 November 2005
2:00 PM<br>
<st1:PersonName w:st="on"><b><span style='font-weight:bold'>To:</span></b></st1:PersonName>
Business Managers' Mailing List<br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] CAPITAL
ACQUISITION</span></font><font size=3 face="Times New Roman"><span lang=EN-US
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=4 color=blue face="Comic Sans MS"><span
style='font-size:14.0pt;color:blue'>Hi Bev<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=4 color=blue face="Comic Sans MS"><span
style='font-size:14.0pt;color:blue'>They are over the $1000 – around
$1600 just for the posts! Rob</span></font><font size=4 color=blue
face=Wingdings><span style='font-size:14.0pt;font-family:Wingdings;color:blue'>J</span></font><font
size=4 color=blue><span style='font-size:14.0pt;color:blue'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=4 color=blue face="Comic Sans MS"><span
style='font-size:14.0pt;color:blue'><o:p> </o:p></span></font></p>
<div>
<p class=MsoAutoSig><font size=3 color=blue face="Lucida Handwriting"><span
style='font-size:12.0pt;font-family:"Lucida Handwriting";color:blue'>Robyn
Silcock<o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 color=blue face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS";color:blue'>Business
Manager<o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:place w:st="on"><st1:PlaceName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on"><font size=2 color=blue face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS";color:blue'>Marlborough</span></font></st1:PlaceName><font
size=2 color=blue face="Comic Sans MS"><span style='font-size:11.0pt;
font-family:"Comic Sans MS";color:blue'> <st1:PlaceType w:st="on">Primary
School</st1:PlaceType></span></font></st1:place><font size=2 color=blue
face="Comic Sans MS"><span style='font-size:11.0pt;font-family:"Comic Sans MS";
color:blue'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:Street
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on"><st1:address
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on"><font size=2 color=blue face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS";color:blue'>Hardy
Crescent</span></font></st1:address></st1:Street><font size=2 color=blue
face="Comic Sans MS"><span style='font-size:11.0pt;font-family:"Comic Sans MS";
color:blue'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 color=blue face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS";color:blue'>Heathmont
3135<o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 color=blue face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS";color:blue'>email:
silcock.robyn.b@edumail.vic.gov.au<o:p></o:p></span></font></p>
<p class=MsoPlainText><font size=2 color=blue face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS";color:blue'>Phone: 9870
3468 Fax: 9870 2485<o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=4 color=blue face="Comic Sans MS"><span
style='font-size:14.0pt;color:blue'><o:p> </o:p></span></font></p>
<div>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span lang=EN-US style='font-size:12.0pt;font-family:
"Times New Roman"'>
<hr size=2 width="100%" align=center tabIndex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
face=Tahoma><span lang=EN-US style='font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b><st1:place w:st="on">Tewkesbury</st1:place>, Beverley D<br>
<b><span style='font-weight:bold'>Sent:</span></b> Wednesday, 23 November 2005
1:01 PM<br>
<st1:PersonName w:st="on"><b><span style='font-weight:bold'>To:</span></b></st1:PersonName>
Business Managers' Mailing List<br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] CAPITAL
ACQUISITION</span></font><font size=3 face="Times New Roman"><span lang=EN-US
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=2 face="Comic Sans MS"><span style='font-size:
10.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>Hi Robyn,</span></font><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>Could depend on how much they cost.</span></font><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
</div>
<p style='margin-bottom:12.0pt'><strong><b><font size=4 face="Script MT Bold"><span
style='font-size:13.5pt;font-family:"Script MT Bold"'><!-- Converted from text/plain format -->Bev
Tewkesbury</span></font></b></strong><font size=2><span style='font-size:10.0pt'><br>
</span></font><strong><b><font size=2 face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC"'>Acting Business Manager</span></font></b></strong><b><font
size=2 face="Eras Medium ITC"><span style='font-size:10.0pt;font-family:"Eras Medium ITC";
font-weight:bold'><br>
<st1:place w:st="on"><st1:PlaceName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on"><strong><b><font face="Eras Medium ITC"><span
style='font-family:"Eras Medium ITC"'>Doncaster</span></font></b></strong></st1:PlaceName><strong><b><font
face="Eras Medium ITC"><span style='font-family:"Eras Medium ITC"'> <st1:PlaceName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on">Secondary</st1:PlaceName> <st1:PlaceType w:st="on">College</st1:PlaceType></span></font></b></strong></st1:place><br>
<strong><b><font face="Eras Medium ITC"><span style='font-family:"Eras Medium ITC"'>9856
1026</span></font></b></strong></span></font></b><font size=2><span
style='font-size:10.0pt'><o:p></o:p></span></font></p>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'><o:p> </o:p></span></font></p>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span lang=EN-US style='font-size:12.0pt;font-family:
"Times New Roman"'>
<hr size=2 width="100%" align=center tabIndex=-1>
</span></font></div>
<p class=MsoNormal style='margin-bottom:12.0pt'><b><font size=2 face=Tahoma><span
lang=EN-US style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
face=Tahoma><span lang=EN-US style='font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Silcock, Robyn B<br>
<b><span style='font-weight:bold'>Sent:</span></b> Wednesday, 23 November 2005
12:33 PM<br>
<st1:PersonName w:st="on"><b><span style='font-weight:bold'>To:</span></b></st1:PersonName>
busmanagers@edulists.com.au<br>
<b><span style='font-weight:bold'>Subject:</span></b> [Busmanagers] CAPITAL
ACQUISITION</span></font><font size=3 face="Times New Roman"><span lang=EN-US
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=4 face="Comic Sans MS"><span style='font-size:
14.0pt'>Can anyone out there tell me please – would goal posts be a
capital acquisition?<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=4 face="Comic Sans MS"><span style='font-size:
14.0pt'><o:p> </o:p></span></font></p>
<p class=MsoAutoSig><font size=3 face="Lucida Handwriting"><span
style='font-size:12.0pt;font-family:"Lucida Handwriting"'>Robyn Silcock<o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 face="Comic Sans MS"><span style='font-size:
11.0pt;font-family:"Comic Sans MS"'>Business Manager<o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:place w:st="on"><st1:PlaceName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on"><font size=2 face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS"'>Marlborough</span></font></st1:PlaceName><font
size=2 face="Comic Sans MS"><span style='font-size:11.0pt;font-family:"Comic Sans MS"'>
<st1:PlaceType w:st="on">Primary School</st1:PlaceType></span></font></st1:place><font
size=2 face="Comic Sans MS"><span style='font-size:11.0pt;font-family:"Comic Sans MS"'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:Street
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on"><st1:address
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex="0" w:st="on"><font size=2 face="Comic Sans MS"><span
style='font-size:11.0pt;font-family:"Comic Sans MS"'>Hardy Crescent</span></font></st1:address></st1:Street><font
size=2 face="Comic Sans MS"><span style='font-size:11.0pt;font-family:"Comic Sans MS"'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 face="Comic Sans MS"><span style='font-size:
11.0pt;font-family:"Comic Sans MS"'>Heathmont 3135<o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 face="Comic Sans MS"><span style='font-size:
11.0pt;font-family:"Comic Sans MS"'>email:
silcock.robyn.b@edumail.vic.gov.au<o:p></o:p></span></font></p>
<p class=MsoPlainText><font size=2 face="Comic Sans MS"><span style='font-size:
11.0pt;font-family:"Comic Sans MS"'>Phone: 9870 3468 Fax:
9870 2485<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face="Comic Sans MS"><span style='font-size:
10.0pt'><o:p> </o:p></span></font></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
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attachments. Any representations or opinions expressed are those of the
individual sender, and not necessarily those of the Department of Education
& Training. <o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
of the sender or not, resulting directly or indirectly from the use of any
attached files our liability is limited to resupplying any affected
attachments. Any representations or opinions expressed are those of the
individual sender, and not necessarily those of the Department of Education
& Training.<o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
of the sender or not, resulting directly or indirectly from the use of any
attached files our liability is limited to resupplying any affected
attachments. Any representations or opinions expressed are those of the
individual sender, and not necessarily those of the Department of Education
& Training. <o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
of the sender or not, resulting directly or indirectly from the use of any
attached files our liability is limited to resupplying any affected
attachments. Any representations or opinions expressed are those of the
individual sender, and not necessarily those of the Department of Education
& Training.<o:p></o:p></p>
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