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        © 2026 Grant Thornton Australia Limited – All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Australia Limited is a member firm of Grant Thornton International Ltd (GTIL) and is part of the Grant Thornton Advisors (GTA) multinational platform. GTIL, the platform firms and member firms are separate legal entities and are not a worldwide partnership. Services are delivered by the member firms; GTIL does not provide services to clients. In Australia, ‘Grant Thornton’ may refer to Grant Thornton Australia Limited ABN 41 127 556 389 and its related entities. Liability limited by a scheme approved under Professional Standards Legislation.