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CGU only provides general information in electonic format.  The content of the website, Newsletter, Brochure, email oral advice or any content in the electronic format does not constitute specific or comprehensive advice and should not be solely relied upon as advice from CGU.  You are encouraged to consult your tax adviser for advice on specific matters.  For more detailed and customised advice, please contact your business adviser.  Any specific advices provided by CGU will be subjected to a fee, and will only be conducted with your written consent and an engagement in place.