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  Edition No. 1 | 30 October 2013  
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Deeming of ABPs: impact and opportunities?
 
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<Adviser Name(s)>, <Name of company if Corporate Authorised Representative, Pty. Ltd. if applicable, otherwise name of individual> <trading as, if applicable> is an/are Authorised Representative(s) of GWM Adviser Services Limited ABN 96 002 071 749, trading as Garvan Financial Planning an Australian Financial Services Licensee, Registered office at 105 –153 Miller St North Sydney NSW 2060 and a member of the National Australia group of companies.

This advice may not be suitable to you because it contains general advice that has not been tailored to your personal circumstances. Please seek personal financial and tax and/or legal advice prior to acting on this information. The material contained in this newsletter is based on information received in good faith from sources within the market, and on our understanding of legislation and Government press releases at the date of publication, which are believed to be reliable and accurate. Opinions constitute our judgement at the time of issue and are subject to change. Neither, the Licensee or any of the National Australia group of companies, nor their employees or directors give any warranty of accuracy, nor accept any responsibility for errors or omissions in this email.