KPMG believes that the responsible use of personal information collected on its Web sites is critical to its business objectives and reputation. As part of our commitment to privacy, we have adopted this Online Privacy Statement.

The extent and type of information we receive from you on our external Web sites depends on the information you provide to us through our contact mailboxes and/or through the registration processes on our sites. We only use your personal information to respond to your requests and to provide you with information about KPMG's services. For example, if you send us an e-mail message requesting information about KPMG, we will use your e-mail address and other information you supply to respond to your request. If we intend to use your personal information to inform you about other KPMG services, we will give you an opportunity to decline to receive such communications. If you send us a resume or curriculum vitae (CV) to apply online for a position with KPMG, we will use the information provided to match you with available opportunities.

Some of our Web sites may invite you to register and provide information about yourself. We use the information you provide to personalise your online experience and to deliver the content most suited to your needs. Such Web sites also provide an opportunity for you to update your registration information should you no longer wish to receive information from us.

In addition, "cookies" (i.e. small text files placed on your computer when you first visit the site) are used on some of our Web sites. Most browsers now recognise when a cookie is offered and permit you to refuse or accept it. If you are not sure whether your browser has this capability, you should check with the software manufacturer, your company's technology help desk or your Internet service provider.

Cookies are primarily used to enhance your online experience and are not used to track the navigational habits of identified visitors, unless we obtain your permission to do so. If you visit our sites to read or download information, such as news stories or articles, much of the information we do collect is statistical only (e.g., the domain from which you access the Internet, the date and time you access our site, and the Internet address of the Web site from which you linked directly to our site) and not personally identifiable. We use this information about the number of visitors and their use of the sites in aggregate form to make our sites more useful and attractive to you.

The personal information you provide to us will be retained only for as long as necessary to fulfil the purposes for which the information was collected or as required by law. We do not share personal information with third parties except as necessary to carry out our business or as required by law or other legal processes, and we never sell your personal information. Furthermore, personal data collected by KPMG may be transferred to other member firms of KPMG International where it is necessary to meet the purpose for which you have submitted the information. By submitting data through KPMG electronically, you are providing explicit consent to trans-border transmission of data collected via KPMG's Web sites.

In addition, KPMG has technological and operational security policies and procedures in place to protect your personal information from loss, misuse, alteration or unintentional destruction. Our personnel who have access to the data have been trained to maintain the confidentiality of such information.

KPMG understands the importance of protecting children's privacy, especially in an online environment. Our sites are not intentionally designed for or directed at children under the age of 13 years. It is our policy never to knowingly collect or maintain information about anyone under the age of 13.

KPMG recognises its responsibility for protecting the online privacy of your personal information. If you have questions or comments about our administration of your personal information, please contact us at AUSTPrivacy@kpmg.com.au. You may also use this address to communicate any concerns you may have regarding compliance with our Online Privacy Policy.

The KPMG Online Privacy Statement deals with the management of personal information in the online environment. For more information about the KPMG Australia Privacy Policy, you may access this document by clicking here. Any enquiries about this policy should be made to our National Compliance Manager at AUSTPrivacy@kpmg.com.au.

The contents of this statement are subject to change and are not intended to create a contract between KPMG and any individual visiting the site or who provides us with their personal information.