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Terms and Conditions

This website 'GRA.co.nz' is owned and operated by Gilligan Rowe & Associates (“GRA”), a New Zealand based accounting practice bound by the NZ Institute of Accountants Rules and Ethics.

GRA.co.nz provides visitors to this website access to purchase/ pay-for products and services such as Seminars, Client Fees and Accounting/Business Products & Resources.

These terms and conditions are specific to the products and seminars available on our website. They do not relate to the provision of professional services such as financial accounting, taxation or other professional services. Separate terms of engagement cover these relationships.

GRA is the sole provider of services on this Website and is responsible for all customer services, dispute resolution and the performance of the terms and conditions of every transaction.

All transactions will be billed in New Zealand dollars.
GST will apply to all goods and services.
Prices displayed on the Website are subject to change without notice.
Prices for items on an order are fixed once your order has been confirmed and accepted.
Price displayed does not include delivery.
Availability of seminars and products are subject to change without notice.

GRA reserves the right to change any of the terms and conditions contained or any policy or guideline of the Website, at any time and in our sole discretion. When we make changes, we will revise the "last updated" date at the top of the Terms and Conditions. Any changes will be effective immediately upon posting on the Website. Your continued use of the Website following the posting of changes will constitute your acceptance of such changes. We encourage you to review the Terms and Conditions whenever you visit the Website. By making a purchase through this site after the terms and conditions have been varied, you agree to be bound by the variation.

Refund Policy

At GRA we do our best to make sure our seminars and products are described and represented accurately. There is no return or exchange, or refund available simply if you change your mind. You will have statutory rights under the Consumer Guarantees Act 1993.

Any refunds made will be made directly to the credit card that was charged during the original transaction. Alternative arrangements must be requested in writing. All refunds will be made in New Zealand Dollars.

Limitation of Liability

Subject to any responsibilities implied by law and which cannot be excluded, in no event shall we or our agents, directors, employees or suppliers be liable for lost profits or any special, incidental or consequential damages, arising out of or in connection with the use or performance of information, the provision of or failure to provide services or products, or material available from this Website.

To the extent that we or our agents, directors, employees, or suppliers are found liable for any loss or damage in connection with the use of the information or services or products on this Website, such liability will be limited (to the extent possible at law) to the actual cost to us of the services or products provided.

Jurisdiction

This agreement and all relationships and attendances resulting from it are to be governed and construed in all respects in accordance with the laws of New Zealand.