Perpetual Private Clients advice and services are provided by Perpetual Trustee Company Limited (PTCo), ABN 42 000 001 007, AFSL 236643. This publication has been prepared by PTCo. It contains general information only and is not intended to provide you with advice or take into account your objectives, financial situation or needs. The taxation information contained in this document is not taxation advice and should not be relied upon as such. The case studies presented may differ from your financial circumstances and result in different outcomes. You should consider whether the information is suitable for your circumstances and we recommend that you seek professional financial, tax and/or legal advice. The information is believed to be accurate at the time of compilation and is provided by PTCo in good faith. However, the statements including assumptions and conclusions are not intended to be a comprehensive statement of relevant practice or law that is often complex and can change. PTCo does not warrant the accuracy or completeness of any information included in this publication which was contributed by a third party. PTCo accepts no liability for any loss or damage suffered as a result of reliance on this information. To the extent permitted by law, no liability is accepted for any loss or damage as a result of any reliance on this information. Any reference to the Perpetual Group means Perpetual Limited, ABN 86 000 431 827, and its subsidiaries. The Trustee of Perpetual’s Select Superannuation Plan is Perpetual Superannuation Limited (PSL) ABN 84 008 416 831, AFSL No 225246, RSE L0003315. The PDS issued by PSL, should be considered before deciding whether to become a member. The PDS can be obtained by calling your adviser or visiting www.perpetual.com.au. Past performance is not indicative of future performance.