The material contained in these fact sheets is of the nature of general comment only and is not intended to be advice on any particular matter. Readers should not act on the basis of any material without obtaining advice relevant to their own particular situations. The authors expressly disclaim any liability to a person in respect of any action taken or not taken in reliance on the contents of this publication. These resources have been sourced from public locations. We do not own the rights to these documents and share them here for the benefit of participants and their families.