PO Box 410
Torrensville Plaza SA 5031

Ph: (08) 8443 8089
Fx: (08) 8354 3111

mail@cottonescott.com.au

CottonEscott Chartered Accountant

2 Knight Street
Richmond S.A. 5033



"The government's view of the ecomomy could be summed up in a few short phrases.

If it moves, tax it. If it keeps moving, regulate it.

And if it stops moving, subsidize it."

Ronald Reagan, August 15, 1986.