Disclaimer

The opinions contained in this document are those of the Ministry of Economic Development and do not reflect official government policy.

Readers are advised to seek specific legal advice from a qualified professional person before undertaking any action in reliance on the contents of this publication.

While every effort has been made to ensure that the information set out in this document is accurate, the Crown does not accept any responsibility whether in contract, tort, equity or otherwise for any action taken, or reliance placed on, any part, or all, of the information in this document or for any error in, or omission from, this document.