This report has been prepared as outlined in the Introduction. The services provided in connection with this engagement comprise an advisory engagement, which is not subject to assurance or other standards issued by the Australian Auditing and Assurance Standards Board and, consequently no opinions or conclusions intended to convey assurance have been expressed.
KPMG have indicated within this report the sources of the information provided. We have not sought to independently verify those sources unless otherwise noted within the report.
KPMG is under no obligation in any circumstance to update, correct or revise this report, in either oral or written form, for events occurring after the report has been issued in final form.
The findings in this report have been formed on the above basis.
Third Party Reliance
This report has been prepared at the request of the Australian Department of Health and Ageing (the Department) in accordance with the terms of KPMG’s engagement contract dated 25 June 2009. Other than our responsibility to the Australian Department of Health and Ageing, neither KPMG nor any member or employee of KPMG undertakes responsibility arising in any way from reliance placed by a third party on this report. Any reliance placed is that party's responsibility, and KPMG expressly disclaims all liability, direct or indirect, for any loss or damage suffered by any person or persons arising out of or in connection with any use of or reliance on this report.