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The information provided in this report is intended to be used as a general guide and does not represent legal advice. Business.govt.nz, the Companies Office, IPONZ, the Ministry of Business, Innovation and Employment, and the Domain Name Commission Limited (DNC), their employees, contractors and providers of information (“the Content Providers”) do not accept any responsibility or liability for any action taken in reliance on this information or for any error, inadequacy, deficiency or flaw in or omission from the information provided. All readers who ignore this disclaimer do so at their own risk.

Last updated 2 November 2012