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<head>਀㰀洀攀琀愀 栀琀琀瀀ⴀ攀焀甀椀瘀㴀䌀漀渀琀攀渀琀ⴀ吀礀瀀攀 挀漀渀琀攀渀琀㴀∀琀攀砀琀⼀栀琀洀氀㬀 挀栀愀爀猀攀琀㴀甀渀椀挀漀搀攀∀㸀 
<meta name=ProgId content=Word.Document>਀㰀洀攀琀愀 渀愀洀攀㴀䜀攀渀攀爀愀琀漀爀 挀漀渀琀攀渀琀㴀∀䴀椀挀爀漀猀漀昀琀 圀漀爀搀 ㄀㔀∀㸀 
<meta name=Originator content="Microsoft Word 15">਀㰀氀椀渀欀 爀攀氀㴀䘀椀氀攀ⴀ䰀椀猀琀 栀爀攀昀㴀∀愀琀漀㐀开昀椀氀攀猀⼀昀椀氀攀氀椀猀琀⸀砀洀氀∀㸀 
<link rel=themeData href="ato4_files/themedata.thmx">਀㰀氀椀渀欀 爀攀氀㴀挀漀氀漀爀匀挀栀攀洀攀䴀愀瀀瀀椀渀最 栀爀攀昀㴀∀愀琀漀㐀开昀椀氀攀猀⼀挀漀氀漀爀猀挀栀攀洀攀洀愀瀀瀀椀渀最⸀砀洀氀∀㸀 
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  </m:mathPr></w:WordDocument>਀㰀⼀砀洀氀㸀㰀℀嬀攀渀搀椀昀崀ⴀⴀ㸀㰀℀ⴀⴀ嬀椀昀 最琀攀 洀猀漀 㤀崀㸀㰀砀洀氀㸀 
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   Name="Normal Indent"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="footnote text"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="annotation text"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="header"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="footer"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="index heading"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㌀㔀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 
   UnhideWhenUsed="true" QFormat="true" Name="caption"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="table of figures"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="envelope address"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="envelope return"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="footnote reference"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="annotation reference"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="line number"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="page number"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="endnote reference"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="endnote text"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="table of authorities"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="macro"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="toa heading"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Bullet"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Number"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Bullet 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Bullet 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Bullet 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Bullet 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Number 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Number 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Number 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="List Number 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㄀　∀ 儀䘀漀爀洀愀琀㴀∀琀爀甀攀∀ 一愀洀攀㴀∀吀椀琀氀攀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䌀氀漀猀椀渀最∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀匀椀最渀愀琀甀爀攀∀⼀㸀 
  <w:LsdException Locked="false" Priority="1" SemiHidden="true"਀   唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 一愀洀攀㴀∀䐀攀昀愀甀氀琀 倀愀爀愀最爀愀瀀栀 䘀漀渀琀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䈀漀搀礀 吀攀砀琀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䈀漀搀礀 吀攀砀琀 䤀渀搀攀渀琀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䰀椀猀琀 䌀漀渀琀椀渀甀攀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䰀椀猀琀 䌀漀渀琀椀渀甀攀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䰀椀猀琀 䌀漀渀琀椀渀甀攀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䰀椀猀琀 䌀漀渀琀椀渀甀攀 㐀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䰀椀猀琀 䌀漀渀琀椀渀甀攀 㔀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀䴀攀猀猀愀最攀 䠀攀愀搀攀爀∀⼀㸀 
  <w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Salutation"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Date"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Body Text First Indent"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Body Text First Indent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Note Heading"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Body Text 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Body Text 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Body Text Indent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Body Text Indent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Block Text"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Hyperlink"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="FollowedHyperlink"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㈀㈀∀ 儀䘀漀爀洀愀琀㴀∀琀爀甀攀∀ 一愀洀攀㴀∀匀琀爀漀渀最∀⼀㸀 
  <w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Document Map"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Plain Text"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="E-mail Signature"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Top of Form"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Bottom of Form"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Normal (Web)"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Acronym"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Address"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Cite"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Code"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Definition"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Keyboard"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Preformatted"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Sample"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Typewriter"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="HTML Variable"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Normal Table"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="annotation subject"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="No List"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Outline List 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Outline List 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Outline List 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Simple 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Simple 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Simple 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Classic 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Classic 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Classic 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Classic 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Colorful 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Colorful 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Colorful 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Columns 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Columns 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Columns 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Columns 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Columns 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 7"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Grid 8"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 7"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table List 8"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table 3D effects 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table 3D effects 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table 3D effects 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Contemporary"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Elegant"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Professional"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Subtle 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Subtle 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Web 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Web 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Table Web 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Balloon Text"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㌀㤀∀ 一愀洀攀㴀∀吀愀戀氀攀 䜀爀椀搀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"਀   一愀洀攀㴀∀吀愀戀氀攀 吀栀攀洀攀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㄀∀ 儀䘀漀爀洀愀琀㴀∀琀爀甀攀∀ 一愀洀攀㴀∀一漀 匀瀀愀挀椀渀最∀⼀㸀 
  <w:LsdException Locked="false" Priority="60" Name="Light Shading"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㄀∀ 一愀洀攀㴀∀䰀椀最栀琀 䰀椀猀琀∀⼀㸀 
  <w:LsdException Locked="false" Priority="62" Name="Light Grid"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㌀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 匀栀愀搀椀渀最 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㔀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䰀椀猀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㜀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㤀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="70" Name="Dark List"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㄀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 匀栀愀搀椀渀最∀⼀㸀 
  <w:LsdException Locked="false" Priority="72" Name="Colorful List"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㌀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 䜀爀椀搀∀⼀㸀 
  <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㄀∀ 一愀洀攀㴀∀䰀椀最栀琀 䰀椀猀琀 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㌀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 匀栀愀搀椀渀最 ㄀ 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㔀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䰀椀猀琀 ㄀ 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㌀㐀∀ 儀䘀漀爀洀愀琀㴀∀琀爀甀攀∀ 
   Name="List Paragraph"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㈀㤀∀ 儀䘀漀爀洀愀琀㴀∀琀爀甀攀∀ 一愀洀攀㴀∀儀甀漀琀攀∀⼀㸀 
  <w:LsdException Locked="false" Priority="30" QFormat="true"਀   一愀洀攀㴀∀䤀渀琀攀渀猀攀 儀甀漀琀攀∀⼀㸀 
  <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㜀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㄀ 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㤀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㌀ 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㄀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 匀栀愀搀椀渀最 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㌀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 䜀爀椀搀 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㄀∀ 一愀洀攀㴀∀䰀椀最栀琀 䰀椀猀琀 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㌀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 匀栀愀搀椀渀最 ㄀ 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㔀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䰀椀猀琀 ㄀ 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㜀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㄀ 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㤀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㌀ 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㄀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 匀栀愀搀椀渀最 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㌀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 䜀爀椀搀 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㄀∀ 一愀洀攀㴀∀䰀椀最栀琀 䰀椀猀琀 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㌀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 匀栀愀搀椀渀最 ㄀ 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㔀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䰀椀猀琀 ㄀ 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㜀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㄀ 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㤀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㌀ 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㄀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 匀栀愀搀椀渀最 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㌀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 䜀爀椀搀 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㄀∀ 一愀洀攀㴀∀䰀椀最栀琀 䰀椀猀琀 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㌀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 匀栀愀搀椀渀最 ㄀ 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㔀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䰀椀猀琀 ㄀ 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㜀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㄀ 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㤀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㌀ 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㄀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 匀栀愀搀椀渀最 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㌀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 䜀爀椀搀 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㄀∀ 一愀洀攀㴀∀䰀椀最栀琀 䰀椀猀琀 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㌀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 匀栀愀搀椀渀最 ㄀ 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㔀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䰀椀猀琀 ㄀ 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㜀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㄀ 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㤀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㌀ 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㄀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 匀栀愀搀椀渀最 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㌀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 䜀爀椀搀 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㄀∀ 一愀洀攀㴀∀䰀椀最栀琀 䰀椀猀琀 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㌀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 匀栀愀搀椀渀最 ㄀ 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㔀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䰀椀猀琀 ㄀ 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㜀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㄀ 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㘀㤀∀ 一愀洀攀㴀∀䴀攀搀椀甀洀 䜀爀椀搀 ㌀ 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㄀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 匀栀愀搀椀渀最 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㜀㌀∀ 一愀洀攀㴀∀䌀漀氀漀爀昀甀氀 䜀爀椀搀 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="19" QFormat="true"਀   一愀洀攀㴀∀匀甀戀琀氀攀 䔀洀瀀栀愀猀椀猀∀⼀㸀 
  <w:LsdException Locked="false" Priority="21" QFormat="true"਀   一愀洀攀㴀∀䤀渀琀攀渀猀攀 䔀洀瀀栀愀猀椀猀∀⼀㸀 
  <w:LsdException Locked="false" Priority="31" QFormat="true"਀   一愀洀攀㴀∀匀甀戀琀氀攀 刀攀昀攀爀攀渀挀攀∀⼀㸀 
  <w:LsdException Locked="false" Priority="32" QFormat="true"਀   一愀洀攀㴀∀䤀渀琀攀渀猀攀 刀攀昀攀爀攀渀挀攀∀⼀㸀 
  <w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㌀㜀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 
   UnhideWhenUsed="true" Name="Bibliography"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㌀㤀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 
   UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㄀∀ 一愀洀攀㴀∀倀氀愀椀渀 吀愀戀氀攀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㌀∀ 一愀洀攀㴀∀倀氀愀椀渀 吀愀戀氀攀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㔀∀ 一愀洀攀㴀∀倀氀愀椀渀 吀愀戀氀攀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㘀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㄀ 䰀椀最栀琀∀⼀㸀 
  <w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㠀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀　∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㔀 䐀愀爀欀∀⼀㸀 
  <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㈀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㜀 䌀漀氀漀爀昀甀氀∀⼀㸀 
  <w:LsdException Locked="false" Priority="46"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㄀ 䰀椀最栀琀 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㠀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㌀ 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀　∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㔀 䐀愀爀欀 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="51"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㘀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="52"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㜀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="46"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㄀ 䰀椀最栀琀 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㠀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㌀ 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀　∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㔀 䐀愀爀欀 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="51"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㘀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="52"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㜀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="46"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㄀ 䰀椀最栀琀 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㠀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㌀ 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀　∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㔀 䐀愀爀欀 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="51"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㘀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="52"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㜀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="46"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㄀ 䰀椀最栀琀 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㠀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㌀ 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀　∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㔀 䐀愀爀欀 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="51"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㘀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="52"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㜀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="46"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㄀ 䰀椀最栀琀 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㠀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㌀ 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀　∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㔀 䐀愀爀欀 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="51"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㘀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="52"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㜀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="46"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㄀ 䰀椀最栀琀 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㠀∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 ㌀ 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀　∀ 一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㔀 䐀愀爀欀 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="51"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㘀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="52"਀   一愀洀攀㴀∀䜀爀椀搀 吀愀戀氀攀 㜀 䌀漀氀漀爀昀甀氀 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㜀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="48" Name="List Table 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㤀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㄀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㘀 䌀漀氀漀爀昀甀氀∀⼀㸀 
  <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㘀∀ 
   Name="List Table 1 Light Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㜀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 ㈀ 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㤀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㐀 䄀挀挀攀渀琀 ㄀∀⼀㸀 
  <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㄀∀ 
   Name="List Table 6 Colorful Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㈀∀ 
   Name="List Table 7 Colorful Accent 1"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㘀∀ 
   Name="List Table 1 Light Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㜀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 ㈀ 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㤀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㐀 䄀挀挀攀渀琀 ㈀∀⼀㸀 
  <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㄀∀ 
   Name="List Table 6 Colorful Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㈀∀ 
   Name="List Table 7 Colorful Accent 2"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㘀∀ 
   Name="List Table 1 Light Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㜀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 ㈀ 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㤀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㐀 䄀挀挀攀渀琀 ㌀∀⼀㸀 
  <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㄀∀ 
   Name="List Table 6 Colorful Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㈀∀ 
   Name="List Table 7 Colorful Accent 3"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㘀∀ 
   Name="List Table 1 Light Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㜀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 ㈀ 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㤀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㐀 䄀挀挀攀渀琀 㐀∀⼀㸀 
  <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㄀∀ 
   Name="List Table 6 Colorful Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㈀∀ 
   Name="List Table 7 Colorful Accent 4"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㘀∀ 
   Name="List Table 1 Light Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㜀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 ㈀ 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㤀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㐀 䄀挀挀攀渀琀 㔀∀⼀㸀 
  <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㄀∀ 
   Name="List Table 6 Colorful Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㈀∀ 
   Name="List Table 7 Colorful Accent 5"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㘀∀ 
   Name="List Table 1 Light Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㜀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 ㈀ 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㐀㤀∀ 一愀洀攀㴀∀䰀椀猀琀 吀愀戀氀攀 㐀 䄀挀挀攀渀琀 㘀∀⼀㸀 
  <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㄀∀ 
   Name="List Table 6 Colorful Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 倀爀椀漀爀椀琀礀㴀∀㔀㈀∀ 
   Name="List Table 7 Colorful Accent 6"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Mention"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Smart Hyperlink"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Hashtag"/>਀  㰀眀㨀䰀猀搀䔀砀挀攀瀀琀椀漀渀 䰀漀挀欀攀搀㴀∀昀愀氀猀攀∀ 匀攀洀椀䠀椀搀搀攀渀㴀∀琀爀甀攀∀ 唀渀栀椀搀攀圀栀攀渀唀猀攀搀㴀∀琀爀甀攀∀ 
   Name="Unresolved Mention"/>਀ 㰀⼀眀㨀䰀愀琀攀渀琀匀琀礀氀攀猀㸀 
</xml><![endif]-->਀㰀猀琀礀氀攀㸀 
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	mso-font-charset:0;਀ऀ洀猀漀ⴀ最攀渀攀爀椀挀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀猀眀椀猀猀㬀 
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	mso-style-qformat:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ瀀愀爀攀渀琀㨀∀∀㬀 
	margin:0cm;਀ऀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀⸀　　　㄀瀀琀㬀 
	mso-pagination:widow-orphan;਀ऀ昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀 
	font-family:"Calibri",sans-serif;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	mso-fareast-theme-font:minor-latin;਀ऀ洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	mso-fareast-language:EN-US;}਀愀㨀氀椀渀欀Ⰰ 猀瀀愀渀⸀䴀猀漀䠀礀瀀攀爀氀椀渀欀 
	{mso-style-noshow:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ瀀爀椀漀爀椀琀礀㨀㤀㤀㬀 
	color:blue;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀甀渀搀攀爀氀椀渀攀㬀 
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	{mso-style-noshow:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ瀀爀椀漀爀椀琀礀㨀㤀㤀㬀 
	color:purple;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀甀渀搀攀爀氀椀渀攀㬀 
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	{mso-style-noshow:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ瀀爀椀漀爀椀琀礀㨀㤀㤀㬀 
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	font-size:8.0pt;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀愀栀漀洀愀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
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	mso-fareast-language:EN-US;}਀瀀⸀䴀猀漀䰀椀猀琀倀愀爀愀最爀愀瀀栀Ⰰ 氀椀⸀䴀猀漀䰀椀猀琀倀愀爀愀最爀愀瀀栀Ⰰ 搀椀瘀⸀䴀猀漀䰀椀猀琀倀愀爀愀最爀愀瀀栀 
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	margin-right:0cm;਀ऀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㠀⸀　瀀琀㬀 
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	line-height:105%;਀ऀ洀猀漀ⴀ瀀愀最椀渀愀琀椀漀渀㨀眀椀搀漀眀ⴀ漀爀瀀栀愀渀㬀 
	font-size:11.0pt;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-fareast-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ琀栀攀洀攀ⴀ昀漀渀琀㨀洀椀渀漀爀ⴀ氀愀琀椀渀㬀 
	mso-bidi-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ氀愀渀最甀愀最攀㨀䔀一ⴀ唀匀㬀紀 
p.MsoListParagraphCxSpFirst, li.MsoListParagraphCxSpFirst, div.MsoListParagraphCxSpFirst਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ瀀爀椀漀爀椀琀礀㨀㌀㐀㬀 
	mso-style-unhide:no;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ焀昀漀爀洀愀琀㨀礀攀猀㬀 
	mso-style-type:export-only;਀ऀ洀愀爀最椀渀ⴀ琀漀瀀㨀　挀洀㬀 
	margin-right:0cm;਀ऀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀　挀洀㬀 
	margin-left:36.0pt;਀ऀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀⸀　　　㄀瀀琀㬀 
	mso-add-space:auto;਀ऀ氀椀渀攀ⴀ栀攀椀最栀琀㨀㄀　㔀─㬀 
	mso-pagination:widow-orphan;਀ऀ昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀 
	font-family:"Calibri",sans-serif;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	mso-fareast-theme-font:minor-latin;਀ऀ洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	mso-fareast-language:EN-US;}਀瀀⸀䴀猀漀䰀椀猀琀倀愀爀愀最爀愀瀀栀䌀砀匀瀀䴀椀搀搀氀攀Ⰰ 氀椀⸀䴀猀漀䰀椀猀琀倀愀爀愀最爀愀瀀栀䌀砀匀瀀䴀椀搀搀氀攀Ⰰ 搀椀瘀⸀䴀猀漀䰀椀猀琀倀愀爀愀最爀愀瀀栀䌀砀匀瀀䴀椀搀搀氀攀 
	{mso-style-priority:34;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ甀渀栀椀搀攀㨀渀漀㬀 
	mso-style-qformat:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ琀礀瀀攀㨀攀砀瀀漀爀琀ⴀ漀渀氀礀㬀 
	margin-top:0cm;਀ऀ洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀 
	margin-bottom:0cm;਀ऀ洀愀爀最椀渀ⴀ氀攀昀琀㨀㌀㘀⸀　瀀琀㬀 
	margin-bottom:.0001pt;਀ऀ洀猀漀ⴀ愀搀搀ⴀ猀瀀愀挀攀㨀愀甀琀漀㬀 
	line-height:105%;਀ऀ洀猀漀ⴀ瀀愀最椀渀愀琀椀漀渀㨀眀椀搀漀眀ⴀ漀爀瀀栀愀渀㬀 
	font-size:11.0pt;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-fareast-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ琀栀攀洀攀ⴀ昀漀渀琀㨀洀椀渀漀爀ⴀ氀愀琀椀渀㬀 
	mso-bidi-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ氀愀渀最甀愀最攀㨀䔀一ⴀ唀匀㬀紀 
p.MsoListParagraphCxSpLast, li.MsoListParagraphCxSpLast, div.MsoListParagraphCxSpLast਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ瀀爀椀漀爀椀琀礀㨀㌀㐀㬀 
	mso-style-unhide:no;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ焀昀漀爀洀愀琀㨀礀攀猀㬀 
	mso-style-type:export-only;਀ऀ洀愀爀最椀渀ⴀ琀漀瀀㨀　挀洀㬀 
	margin-right:0cm;਀ऀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㠀⸀　瀀琀㬀 
	margin-left:36.0pt;਀ऀ洀猀漀ⴀ愀搀搀ⴀ猀瀀愀挀攀㨀愀甀琀漀㬀 
	line-height:105%;਀ऀ洀猀漀ⴀ瀀愀最椀渀愀琀椀漀渀㨀眀椀搀漀眀ⴀ漀爀瀀栀愀渀㬀 
	font-size:11.0pt;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-fareast-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ琀栀攀洀攀ⴀ昀漀渀琀㨀洀椀渀漀爀ⴀ氀愀琀椀渀㬀 
	mso-bidi-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ氀愀渀最甀愀最攀㨀䔀一ⴀ唀匀㬀紀 
p.msonormal0, li.msonormal0, div.msonormal0਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ渀愀洀攀㨀洀猀漀渀漀爀洀愀氀㬀 
	mso-style-unhide:no;਀ऀ洀猀漀ⴀ洀愀爀最椀渀ⴀ琀漀瀀ⴀ愀氀琀㨀愀甀琀漀㬀 
	margin-right:0cm;਀ऀ洀猀漀ⴀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀ⴀ愀氀琀㨀愀甀琀漀㬀 
	margin-left:0cm;਀ऀ洀猀漀ⴀ瀀愀最椀渀愀琀椀漀渀㨀眀椀搀漀眀ⴀ漀爀瀀栀愀渀㬀 
	font-size:11.0pt;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-fareast-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ琀栀攀洀攀ⴀ昀漀渀琀㨀洀椀渀漀爀ⴀ氀愀琀椀渀㬀 
	mso-bidi-font-family:Calibri;}਀猀瀀愀渀⸀䈀愀氀氀漀漀渀吀攀砀琀䌀栀愀爀 
	{mso-style-name:"Balloon Text Char";਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ渀漀猀栀漀眀㨀礀攀猀㬀 
	mso-style-priority:99;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ甀渀栀椀搀攀㨀渀漀㬀 
	mso-style-locked:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ氀椀渀欀㨀∀䈀愀氀氀漀漀渀 吀攀砀琀∀㬀 
	font-family:"Tahoma",sans-serif;਀ऀ洀猀漀ⴀ愀猀挀椀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀吀愀栀漀洀愀㬀 
	mso-hansi-font-family:Tahoma;਀ऀ洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀吀愀栀漀洀愀㬀紀 
p.Default, li.Default, div.Default਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ渀愀洀攀㨀䐀攀昀愀甀氀琀㬀 
	mso-style-unhide:no;਀ऀ洀愀爀最椀渀㨀　挀洀㬀 
	margin-bottom:.0001pt;਀ऀ洀猀漀ⴀ瀀愀最椀渀愀琀椀漀渀㨀眀椀搀漀眀ⴀ漀爀瀀栀愀渀㬀 
	text-autospace:none;਀ऀ昀漀渀琀ⴀ猀椀稀攀㨀㄀㈀⸀　瀀琀㬀 
	font-family:"Times New Roman",serif;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	mso-fareast-theme-font:minor-latin;਀ऀ挀漀氀漀爀㨀戀氀愀挀欀㬀 
	mso-fareast-language:EN-US;}਀猀瀀愀渀⸀䐀攀昀椀渀椀琀椀漀渀䌀栀愀爀 
	{mso-style-name:"Definition Char\,dd Char";਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ瀀爀椀漀爀椀琀礀㨀㤀㤀㬀 
	mso-style-unhide:no;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ氀漀挀欀攀搀㨀礀攀猀㬀 
	mso-style-link:"Definition\,dd";}਀瀀⸀䐀攀昀椀渀椀琀椀漀渀Ⰰ 氀椀⸀䐀攀昀椀渀椀琀椀漀渀Ⰰ 搀椀瘀⸀䐀攀昀椀渀椀琀椀漀渀 
	{mso-style-name:"Definition\,dd";਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ瀀爀椀漀爀椀琀礀㨀㤀㤀㬀 
	mso-style-unhide:no;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ氀椀渀欀㨀∀䐀攀昀椀渀椀琀椀漀渀 䌀栀愀爀尀Ⰰ搀搀 䌀栀愀爀∀㬀 
	margin-top:9.0pt;਀ऀ洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀 
	margin-bottom:0cm;਀ऀ洀愀爀最椀渀ⴀ氀攀昀琀㨀㈀⸀　挀洀㬀 
	margin-bottom:.0001pt;਀ऀ洀猀漀ⴀ瀀愀最椀渀愀琀椀漀渀㨀眀椀搀漀眀ⴀ漀爀瀀栀愀渀㬀 
	font-size:10.0pt;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀Ⰰ猀攀爀椀昀㬀 
	mso-fareast-font-family:Calibri;਀ऀ洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ琀栀攀洀攀ⴀ昀漀渀琀㨀洀椀渀漀爀ⴀ氀愀琀椀渀㬀紀 
span.emailstyle24਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ渀愀洀攀㨀攀洀愀椀氀猀琀礀氀攀㈀㐀㬀 
	mso-style-noshow:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ甀渀栀椀搀攀㨀渀漀㬀 
	font-family:"Calibri",sans-serif;਀ऀ洀猀漀ⴀ愀猀挀椀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	mso-hansi-font-family:Calibri;਀ऀ挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀㬀紀 
span.emailstyle25਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ渀愀洀攀㨀攀洀愀椀氀猀琀礀氀攀㈀㔀㬀 
	mso-style-noshow:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ甀渀栀椀搀攀㨀渀漀㬀 
	font-family:"Verdana",sans-serif;਀ऀ洀猀漀ⴀ愀猀挀椀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀嘀攀爀搀愀渀愀㬀 
	mso-hansi-font-family:Verdana;਀ऀ挀漀氀漀爀㨀⌀㄀䘀㐀㤀㜀䐀㬀 
	mso-text-animation:none;਀ऀ昀漀渀琀ⴀ眀攀椀最栀琀㨀渀漀爀洀愀氀㬀 
	font-style:normal;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀渀漀渀攀㬀 
	text-underline:none;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀渀漀渀攀㬀 
	text-line-through:none;}਀猀瀀愀渀⸀攀洀愀椀氀猀琀礀氀攀㈀㘀 
	{mso-style-name:emailstyle26;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ渀漀猀栀漀眀㨀礀攀猀㬀 
	mso-style-unhide:no;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-ascii-font-family:Calibri;਀ऀ洀猀漀ⴀ栀愀渀猀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	color:#1F497D;}਀猀瀀愀渀⸀攀洀愀椀氀猀琀礀氀攀㈀㜀 
	{mso-style-name:emailstyle27;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ渀漀猀栀漀眀㨀礀攀猀㬀 
	mso-style-unhide:no;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀嘀攀爀搀愀渀愀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-ascii-font-family:Verdana;਀ऀ洀猀漀ⴀ栀愀渀猀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀嘀攀爀搀愀渀愀㬀 
	color:#993366;਀ऀ洀猀漀ⴀ琀攀砀琀ⴀ愀渀椀洀愀琀椀漀渀㨀渀漀渀攀㬀 
	font-weight:normal;਀ऀ昀漀渀琀ⴀ猀琀礀氀攀㨀渀漀爀洀愀氀㬀 
	text-decoration:none;਀ऀ琀攀砀琀ⴀ甀渀搀攀爀氀椀渀攀㨀渀漀渀攀㬀 
	text-decoration:none;਀ऀ琀攀砀琀ⴀ氀椀渀攀ⴀ琀栀爀漀甀最栀㨀渀漀渀攀㬀紀 
span.emailstyle28਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ渀愀洀攀㨀攀洀愀椀氀猀琀礀氀攀㈀㠀㬀 
	mso-style-noshow:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ甀渀栀椀搀攀㨀渀漀㬀 
	font-family:"Candara",sans-serif;਀ऀ洀猀漀ⴀ愀猀挀椀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀渀搀愀爀愀㬀 
	mso-hansi-font-family:Candara;਀ऀ挀漀氀漀爀㨀⌀㔀㌀㠀㄀㌀㔀㬀 
	mso-text-animation:none;਀ऀ昀漀渀琀ⴀ眀攀椀最栀琀㨀渀漀爀洀愀氀㬀 
	font-style:normal;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀渀漀渀攀㬀 
	text-underline:none;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀渀漀渀攀㬀 
	text-line-through:none;}਀猀瀀愀渀⸀攀洀愀椀氀猀琀礀氀攀㈀㤀 
	{mso-style-name:emailstyle29;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ渀漀猀栀漀眀㨀礀攀猀㬀 
	mso-style-unhide:no;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-ascii-font-family:Calibri;਀ऀ洀猀漀ⴀ栀愀渀猀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀 
	color:#1F497D;}਀猀瀀愀渀⸀攀洀愀椀氀猀琀礀氀攀㌀　 
	{mso-style-name:emailstyle30;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ渀漀猀栀漀眀㨀礀攀猀㬀 
	mso-style-unhide:no;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀嘀攀爀搀愀渀愀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
	mso-ascii-font-family:Verdana;਀ऀ洀猀漀ⴀ栀愀渀猀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀嘀攀爀搀愀渀愀㬀 
	color:#003300;਀ऀ洀猀漀ⴀ琀攀砀琀ⴀ愀渀椀洀愀琀椀漀渀㨀渀漀渀攀㬀 
	font-weight:normal;਀ऀ昀漀渀琀ⴀ猀琀礀氀攀㨀渀漀爀洀愀氀㬀 
	text-decoration:none;਀ऀ琀攀砀琀ⴀ甀渀搀攀爀氀椀渀攀㨀渀漀渀攀㬀 
	text-decoration:none;਀ऀ琀攀砀琀ⴀ氀椀渀攀ⴀ琀栀爀漀甀最栀㨀渀漀渀攀㬀紀 
span.emailstyle32਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ渀愀洀攀㨀攀洀愀椀氀猀琀礀氀攀㌀㈀㬀 
	mso-style-noshow:yes;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ甀渀栀椀搀攀㨀渀漀㬀 
	mso-ansi-font-size:11.0pt;਀ऀ洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ猀椀稀攀㨀㄀㈀⸀　瀀琀㬀 
	font-family:"Verdana",sans-serif;਀ऀ洀猀漀ⴀ愀猀挀椀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀嘀攀爀搀愀渀愀㬀 
	mso-hansi-font-family:Verdana;਀ऀ挀漀氀漀爀㨀漀氀椀瘀攀㬀 
	mso-text-animation:none;਀ऀ昀漀渀琀ⴀ眀攀椀最栀琀㨀渀漀爀洀愀氀㬀 
	font-style:normal;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀渀漀渀攀㬀 
	text-underline:none;਀ऀ琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀渀漀渀攀㬀 
	text-line-through:none;}਀猀瀀愀渀⸀䜀爀愀洀䔀 
	{mso-style-name:"";਀ऀ洀猀漀ⴀ最爀愀洀ⴀ攀㨀礀攀猀㬀紀 
.MsoChpDefault਀ऀ笀洀猀漀ⴀ猀琀礀氀攀ⴀ琀礀瀀攀㨀攀砀瀀漀爀琀ⴀ漀渀氀礀㬀 
	mso-default-props:yes;਀ऀ昀漀渀琀ⴀ猀椀稀攀㨀㄀　⸀　瀀琀㬀 
	mso-ansi-font-size:10.0pt;਀ऀ洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ猀椀稀攀㨀㄀　⸀　瀀琀㬀紀 
@page WordSection1਀ऀ笀猀椀稀攀㨀㘀㄀㈀⸀　瀀琀 㜀㤀㈀⸀　瀀琀㬀 
	margin:72.0pt 72.0pt 72.0pt 72.0pt;਀ऀ洀猀漀ⴀ栀攀愀搀攀爀ⴀ洀愀爀最椀渀㨀㌀㘀⸀　瀀琀㬀 
	mso-footer-margin:36.0pt;਀ऀ洀猀漀ⴀ瀀愀瀀攀爀ⴀ猀漀甀爀挀攀㨀　㬀紀 
div.WordSection1਀ऀ笀瀀愀最攀㨀圀漀爀搀匀攀挀琀椀漀渀㄀㬀紀 
 /* List Definitions */਀ 䀀氀椀猀琀 氀　 
	{mso-list-id:1113287561;਀ऀ洀猀漀ⴀ氀椀猀琀ⴀ琀攀洀瀀氀愀琀攀ⴀ椀搀猀㨀㄀㤀㘀㘀　　㈀㘀㘀㠀㬀紀 
@list l0:level1਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ猀琀愀爀琀ⴀ愀琀㨀㈀㬀 
	mso-level-tab-stop:36.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㈀ 
	{mso-level-tab-stop:72.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㌀ 
	{mso-level-tab-stop:108.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㐀 
	{mso-level-tab-stop:144.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㔀 
	{mso-level-tab-stop:180.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㘀 
	{mso-level-tab-stop:216.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㜀 
	{mso-level-tab-stop:252.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㠀 
	{mso-level-tab-stop:288.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀　㨀氀攀瘀攀氀㤀 
	{mso-level-tab-stop:324.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀ 
	{mso-list-id:1176966186;਀ऀ洀猀漀ⴀ氀椀猀琀ⴀ琀攀洀瀀氀愀琀攀ⴀ椀搀猀㨀ⴀ㈀　㜀㈀㘀㈀㐀㤀　㘀㬀紀 
@list l1:level1਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ猀琀愀爀琀ⴀ愀琀㨀㌀㬀 
	mso-level-tab-stop:36.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㈀ 
	{mso-level-start-at:2;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ昀漀爀洀愀琀㨀愀氀瀀栀愀ⴀ氀漀眀攀爀㬀 
	mso-level-tab-stop:72.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㌀ 
	{mso-level-tab-stop:108.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㐀 
	{mso-level-tab-stop:144.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㔀 
	{mso-level-tab-stop:180.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㘀 
	{mso-level-tab-stop:216.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㜀 
	{mso-level-tab-stop:252.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㠀 
	{mso-level-tab-stop:288.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㄀㨀氀攀瘀攀氀㤀 
	{mso-level-tab-stop:324.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㈀ 
	{mso-list-id:1442259525;਀ऀ洀猀漀ⴀ氀椀猀琀ⴀ琀攀洀瀀氀愀琀攀ⴀ椀搀猀㨀ⴀ㄀㐀㌀㐀㤀㐀㔀㄀㐀㬀紀 
@list l2:level1਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ猀琀愀爀琀ⴀ愀琀㨀㐀㬀 
	mso-level-tab-stop:36.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㈀㨀氀攀瘀攀氀㈀ 
	{mso-level-number-format:alpha-lower;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㜀㈀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l2:level3਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㄀　㠀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l2:level4਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㄀㐀㐀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l2:level5਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㄀㠀　⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l2:level6਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㈀㄀㘀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l2:level7਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㈀㔀㈀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l2:level8਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㈀㠀㠀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l2:level9਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㌀㈀㐀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l3਀ऀ笀洀猀漀ⴀ氀椀猀琀ⴀ椀搀㨀㄀㔀㌀㘀　㐀㄀㔀㄀㠀㬀 
	mso-list-template-ids:98993078;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㄀ 
	{mso-level-tab-stop:36.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㈀ 
	{mso-level-tab-stop:72.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㌀ 
	{mso-level-tab-stop:108.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㐀 
	{mso-level-tab-stop:144.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㔀 
	{mso-level-tab-stop:180.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㘀 
	{mso-level-tab-stop:216.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㜀 
	{mso-level-tab-stop:252.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㠀 
	{mso-level-tab-stop:288.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㌀㨀氀攀瘀攀氀㤀 
	{mso-level-tab-stop:324.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㐀 
	{mso-list-id:1728070836;਀ऀ洀猀漀ⴀ氀椀猀琀ⴀ琀攀洀瀀氀愀琀攀ⴀ椀搀猀㨀ⴀ㠀㠀㄀㜀㠀㜀㤀㠀㠀㬀紀 
@list l4:level1਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ猀琀愀爀琀ⴀ愀琀㨀㌀㬀 
	mso-level-tab-stop:36.0pt;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ渀甀洀戀攀爀ⴀ瀀漀猀椀琀椀漀渀㨀氀攀昀琀㬀 
	text-indent:-18.0pt;}਀䀀氀椀猀琀 氀㐀㨀氀攀瘀攀氀㈀ 
	{mso-level-number-format:alpha-lower;਀ऀ洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㜀㈀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l4:level3਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㄀　㠀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l4:level4਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㄀㐀㐀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l4:level5਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㄀㠀　⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l4:level6਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㈀㄀㘀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l4:level7਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㈀㔀㈀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l4:level8਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㈀㠀㠀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
@list l4:level9਀ऀ笀洀猀漀ⴀ氀攀瘀攀氀ⴀ琀愀戀ⴀ猀琀漀瀀㨀㌀㈀㐀⸀　瀀琀㬀 
	mso-level-number-position:left;਀ऀ琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀紀 
ol਀ऀ笀洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀　挀洀㬀紀 
ul਀ऀ笀洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀　挀洀㬀紀 
-->਀㰀⼀猀琀礀氀攀㸀 
<!--[if gte mso 10]>਀㰀猀琀礀氀攀㸀 
 /* Style Definitions */਀ 琀愀戀氀攀⸀䴀猀漀一漀爀洀愀氀吀愀戀氀攀 
	{mso-style-name:"Table Normal";਀ऀ洀猀漀ⴀ琀猀琀礀氀攀ⴀ爀漀眀戀愀渀搀ⴀ猀椀稀攀㨀　㬀 
	mso-tstyle-colband-size:0;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ渀漀猀栀漀眀㨀礀攀猀㬀 
	mso-style-priority:99;਀ऀ洀猀漀ⴀ猀琀礀氀攀ⴀ瀀愀爀攀渀琀㨀∀∀㬀 
	mso-padding-alt:0cm 5.4pt 0cm 5.4pt;਀ऀ洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀㨀　挀洀㬀 
	mso-para-margin-bottom:.0001pt;਀ऀ洀猀漀ⴀ瀀愀最椀渀愀琀椀漀渀㨀眀椀搀漀眀ⴀ漀爀瀀栀愀渀㬀 
	font-size:10.0pt;਀ऀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀Ⰰ猀攀爀椀昀㬀紀 
</style>਀㰀℀嬀攀渀搀椀昀崀ⴀⴀ㸀㰀℀ⴀⴀ嬀椀昀 最琀攀 洀猀漀 㤀崀㸀㰀砀洀氀㸀 
 <o:shapedefaults v:ext="edit" spidmax="1026"/>਀㰀⼀砀洀氀㸀㰀℀嬀攀渀搀椀昀崀ⴀⴀ㸀㰀℀ⴀⴀ嬀椀昀 最琀攀 洀猀漀 㤀崀㸀㰀砀洀氀㸀 
 <o:shapelayout v:ext="edit">਀  㰀漀㨀椀搀洀愀瀀 瘀㨀攀砀琀㴀∀攀搀椀琀∀ 搀愀琀愀㴀∀㄀∀⼀㸀 
 </o:shapelayout></xml><![endif]-->਀㰀⼀栀攀愀搀㸀 
਀㰀戀漀搀礀 氀愀渀最㴀䔀一ⴀ䄀唀 氀椀渀欀㴀戀氀甀攀 瘀氀椀渀欀㴀瀀甀爀瀀氀攀 猀琀礀氀攀㴀✀琀愀戀ⴀ椀渀琀攀爀瘀愀氀㨀㌀㘀⸀　瀀琀✀㸀 
਀㰀搀椀瘀 挀氀愀猀猀㴀圀漀爀搀匀攀挀琀椀漀渀㄀㸀 
਀㰀瀀 挀氀愀猀猀㴀䴀猀漀一漀爀洀愀氀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㄀㈀　⸀　瀀琀㬀琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㈀　⸀　瀀琀㬀琀愀戀ⴀ猀琀漀瀀猀㨀 
120.0pt;mso-layout-grid-align:none;text-autospace:none'><b><span਀猀琀礀氀攀㴀✀挀漀氀漀爀㨀戀氀愀挀欀✀㸀匀甀戀樀攀挀琀㨀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ琀愀戀ⴀ挀漀甀渀琀㨀㄀✀㸀ꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀꀀ 㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀猀瀀愀渀 
style='color:black'>FW: International GST [DLM=For-Official-Use-Only]਀嬀匀䔀䌀㴀唀一䌀䰀䄀匀匀䤀䘀䤀䔀䐀崀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䴀猀漀一漀爀洀愀氀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䴀猀漀一漀爀洀愀氀 猀琀礀氀攀㴀✀洀猀漀ⴀ漀甀琀氀椀渀攀ⴀ氀攀瘀攀氀㨀㄀✀㸀㰀愀 渀愀洀攀㴀∀开䴀愀椀氀伀爀椀最椀渀愀氀∀㸀㰀⼀愀㸀㰀愀 
name="_____replyseparator"></a><span style='mso-bookmark:_MailOriginal'><b><span਀氀愀渀最㴀䔀一ⴀ唀匀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀　⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀愀栀漀洀愀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀洀猀漀ⴀ愀渀猀椀ⴀ氀愀渀最甀愀最攀㨀 
EN-US;mso-fareast-language:EN-AU'>From:</span></b></span><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 氀愀渀最㴀䔀一ⴀ唀匀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀　⸀　瀀琀㬀 
font-family:"Tahoma",sans-serif;mso-ansi-language:EN-US;mso-fareast-language:਀䔀一ⴀ䄀唀✀㸀 圀愀爀爀攀渀 䈀漀氀琀漀渀 嬀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀愀 栀爀攀昀㴀∀洀愀椀氀琀漀㨀洀攀䀀眀愀爀爀攀渀戀漀氀琀漀渀⸀挀漀洀∀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span lang=EN-US style='font-size:10.0pt;਀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀愀栀漀洀愀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀洀猀漀ⴀ愀渀猀椀ⴀ氀愀渀最甀愀最攀㨀䔀一ⴀ唀匀㬀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ氀愀渀最甀愀最攀㨀 
EN-AU'>mailto:me@warrenbolton.com</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 氀愀渀最㴀䔀一ⴀ唀匀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀　⸀　瀀琀㬀 
font-family:"Tahoma",sans-serif;mso-ansi-language:EN-US;mso-fareast-language:਀䔀一ⴀ䄀唀✀㸀崀 㰀戀爀㸀 
<b>Sent:</b> Tuesday, 7 November 2017 9:07 AM<br>਀㰀戀㸀吀漀㨀㰀⼀戀㸀 㰀猀瀀愀渀 猀琀礀氀攀㴀∀戀愀挀欀最爀漀甀渀搀ⴀ挀漀氀漀爀㨀 ⌀　　　∀㸀倀甀爀挀攀氀氀Ⰰ 䨀漀渀愀琀栀愀渀㰀⼀猀瀀愀渀㸀㰀戀爀㸀 
<b>Subject:</b> RE: International GST [DLM=For-Official-Use-Only]<o:p></o:p></span></span></p>਀ 
<p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><o:p>&nbsp;</o:p></span></p>਀ 
<p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span਀猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀嘀攀爀搀愀渀愀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀⌀㤀㤀㌀㌀㘀㘀✀㸀䠀椀 伀昀昀椀挀攀爀 㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䴀猀漀一漀爀洀愀氀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
style='font-family:"Verdana",sans-serif;color:#993366'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=MsoNormal style='text-align:justify'><span style='mso-bookmark:_MailOriginal'>I਀栀愀瘀攀 渀漀眀 栀愀搀 愀渀 漀瀀瀀漀爀琀甀渀椀琀礀 琀漀 爀攀瘀椀攀眀 琀栀攀 椀渀昀漀爀洀愀琀椀漀渀 愀搀搀爀攀猀猀攀搀 椀渀 礀漀甀爀 
references and I have a couple more enquiries if that is okay</span></p>਀ 
<p class=MsoNormal style='text-align:justify'><span style='mso-bookmark:_MailOriginal'><o:p>&nbsp;</o:p></span></p>਀ 
<ol style='margin-top:0cm' start=1 type=1>਀ 㰀氀椀 挀氀愀猀猀㴀䴀猀漀一漀爀洀愀氀䌀砀匀瀀䰀愀猀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㠀⸀　瀀琀㬀洀猀漀ⴀ愀搀搀ⴀ猀瀀愀挀攀㨀愀甀琀漀㬀 
     text-align:justify;line-height:105%;mso-list:l3 level1 lfo1;tab-stops:਀     氀椀猀琀 ㌀㘀⸀　瀀琀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
     style='mso-fareast-font-family:"Times New Roman"'>I note within the਀     搀攀昀椀渀椀琀椀漀渀 ⠀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀戀㸀㰀猀瀀愀渀 
     style='font-size:10.0pt;line-height:105%;mso-fareast-font-family:"Times New Roman"'>Division਀     ㄀㤀㔀 㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
     style='font-size:10.0pt;line-height:105%;mso-fareast-font-family:"Times New Roman"'>Dictionary)</span></span><span਀     猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
     "Times New Roman"'> of the ANTS (GST) A 1999 there is a definition of਀     ᠀朠漀漀搀猀ᤀ†㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀氀椀㸀 
</ol>਀ 
<p class=Definition style='text-align:justify'><span style='mso-bookmark:_MailOriginal'><span਀猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀椀⸀攀⸀ 㰀戀㸀㰀椀㸀最漀漀搀猀㰀⼀椀㸀㰀⼀戀㸀 㰀猀瀀愀渀 
class=GramE>means</span> any form of tangible personal property.<o:p></o:p></span></span></p>਀ 
<p class=MsoNormal style='text-align:justify'><span style='mso-bookmark:_MailOriginal'><o:p>&nbsp;</o:p></span></p>਀ 
<p class=MsoNormal style='margin-left:36.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀栀漀眀攀瘀攀爀Ⰰ 琀栀攀爀攀 椀猀 渀漀 搀攀昀椀渀椀琀椀漀渀 漀昀 ᰀ㰠戀㸀㰀椀㸀猀攀爀瘀椀挀攀猀ᤀ㰠⼀椀㸀㰀⼀戀㸀 
in this section. </span></p>਀ 
<p class=MsoNormal style='margin-left:36.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㌀㘀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif;਀挀漀氀漀爀㨀⌀㈀䔀㜀㐀䈀㔀✀㸀䤀猀 ᠀猠攀爀瘀椀挀攀猀ᤀ†搀攀昀椀渀攀搀 攀氀猀攀眀栀攀爀攀 椀渀 琀栀攀 氀攀最椀猀氀愀琀椀漀渀㼀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㌀㘀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif;਀挀漀氀漀爀㨀⌀㈀䔀㜀㐀䈀㔀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀漀氀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ琀漀瀀㨀　挀洀✀ 猀琀愀爀琀㴀㈀ 琀礀瀀攀㴀㄀㸀 
 <li class=MsoNormal style='margin-bottom:8.0pt;mso-add-space:auto;text-align:਀     樀甀猀琀椀昀礀㬀氀椀渀攀ⴀ栀攀椀最栀琀㨀㄀　㔀─㬀洀猀漀ⴀ氀椀猀琀㨀氀　 氀攀瘀攀氀㄀ 氀昀漀㈀㬀琀愀戀ⴀ猀琀漀瀀猀㨀氀椀猀琀 ㌀㘀⸀　瀀琀✀㸀㰀猀瀀愀渀 
     style='mso-bookmark:_MailOriginal'><span style='mso-fareast-font-family:਀     ∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀㄀⸀㈀㈀㜀 漀昀 琀栀攀 㰀椀㸀䔀砀瀀氀愀渀愀琀漀爀礀 䴀攀洀漀爀愀渀搀甀洀㰀⼀椀㸀 挀椀琀攀猀 愀 
     current system of collection of GST on physical good (as opposed to cyber)਀     ᰀ㰠椀㸀愀琀 琀栀攀 戀漀爀搀攀爀㰀⼀椀㸀ᴀ†昀漀爀 最漀漀搀猀 漀昀 愀 瘀愀氀甀攀 ☀最琀㬀 ␀㄀　　　⸀ 㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀氀椀㸀 
</ol>਀ 
<p class=Default style='margin-left:36.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀戀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
color:#2E74B5'>Can you confirm that I have interpreted this correctly and that਀愀琀 瀀爀攀猀攀渀琀 椀昀 礀漀甀 椀洀瀀漀爀琀 愀 瀀栀礀猀椀挀愀氀 最漀漀搀猀 椀渀琀漀 䄀甀猀琀爀愀氀椀愀 琀栀愀琀 䜀匀吀 椀猀 渀漀琀 
payable on goods below $1000 in value?<o:p></o:p></span></b></span></p>਀ 
<p class=Default style='margin-left:36.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀戀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
color:#2E74B5'><o:p>&nbsp;</o:p></span></b></span></p>਀ 
<p class=Default style='margin-left:36.0pt;text-align:justify;text-indent:-18.0pt;਀洀猀漀ⴀ氀椀猀琀㨀氀㐀 氀攀瘀攀氀㄀ 氀昀漀㌀㬀琀愀戀ⴀ猀琀漀瀀猀㨀氀椀猀琀 ㌀㘀⸀　瀀琀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀℀嬀椀昀 ℀猀甀瀀瀀漀爀琀䰀椀猀琀猀崀㸀㰀猀瀀愀渀 
style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:਀䌀愀氀椀戀爀椀㬀洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ氀椀猀琀㨀 
Ignore'>3.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;਀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀℀嬀攀渀搀椀昀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀䤀 
seek some clarity in relation to section 9-25(5)(d). </span></span><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext'><o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify;text-indent:-18.0pt;਀洀猀漀ⴀ氀椀猀琀㨀氀㐀 氀攀瘀攀氀㈀ 氀昀漀㌀㬀琀愀戀ⴀ猀琀漀瀀猀㨀氀椀猀琀 㜀㈀⸀　瀀琀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀℀嬀椀昀 ℀猀甀瀀瀀漀爀琀䰀椀猀琀猀崀㸀㰀猀瀀愀渀 
style='font-family:"Calibri",sans-serif;mso-fareast-font-family:Calibri;਀洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ氀椀猀琀㨀䤀最渀漀爀攀✀㸀愀⸀㰀猀瀀愀渀 
style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span਀猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Times New Roman";color:windowtext'>Firstly, Section 9-25 is headed ‘</span></span><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀戀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
mso-fareast-font-family:"Times New Roman"'>Supplies connected with the indirect਀琀愀砀 稀漀渀攀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
style='font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"'>’.<o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀戀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀ᰀ椠渀搀椀爀攀挀琀 
tax zone”</span></b></span><span style='mso-bookmark:_MailOriginal'><span਀猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀 洀攀愀渀猀 ⠀眀椀琀栀 猀漀洀攀 洀椀渀漀爀 洀漀搀椀昀椀挀愀琀椀漀渀⤀ 
Australia. <o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-family:"Calibri",sans-serif'>Therefore,਀琀栀椀猀 匀攀挀琀椀漀渀 椀猀 琀漀 搀漀 眀椀琀栀 愀渀 愀挀琀椀瘀椀琀礀 椀渀瘀漀氀瘀椀渀最 愀 ᠀猠甀瀀瀀氀礀ᤀ†琀栀愀琀 椀渀瘀漀氀瘀攀 琀栀攀 
territorial area of ‘<b>Australia</b>’.<o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif;਀挀漀氀漀爀㨀⌀㈀䔀㜀㐀䈀㔀✀㸀䌀愀渀 礀漀甀 挀漀渀昀椀爀洀 琀栀愀琀 琀栀椀猀 椀猀 挀漀爀爀攀挀琀㼀 㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
style='font-family:"Calibri",sans-serif'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify;text-indent:-18.0pt;਀洀猀漀ⴀ氀椀猀琀㨀氀㄀ 氀攀瘀攀氀㈀ 氀昀漀㐀㬀琀愀戀ⴀ猀琀漀瀀猀㨀氀椀猀琀 㜀㈀⸀　瀀琀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀℀嬀椀昀 ℀猀甀瀀瀀漀爀琀䰀椀猀琀猀崀㸀㰀猀瀀愀渀 
style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:਀䌀愀氀椀戀爀椀㬀洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ氀椀猀琀㨀 
Ignore'>b.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;਀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀℀嬀攀渀搀椀昀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀䘀甀爀琀栀攀爀 
Subsection (5) is headed “<b>Supplies of anything else</b> “and starts with the਀猀琀愀琀攀洀攀渀琀 ᰀ䄠 猀甀瀀瀀氀礀 漀昀 愀渀礀琀栀椀渀最 漀琀栀攀爀 琀栀愀渀 最漀漀搀猀 漀爀 ⨀爀攀愀氀 㰀猀瀀愀渀 挀氀愀猀猀㴀䜀爀愀洀䔀㸀瀀爀漀瀀攀爀琀礀ᴀ☠㰠⼀猀瀀愀渀㸀☀⸠⸀ 
</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:਀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀㬀 
color:windowtext'><o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-left:54.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;color:windowtext'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀戀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
color:#2E74B5'>Why does “real property” not constitute a subset of “goods” as਀搀攀昀椀渀攀搀 眀椀琀栀椀渀 琀栀攀 洀攀愀渀椀渀最 漀昀 琀栀攀 琀攀爀洀 椀渀 䐀椀瘀椀猀椀漀渀 ㄀㤀㔀㼀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
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class=GramE>therefore ,</span> “<b><i>anything</i></b>” is <u>everything</u>਀攀砀挀攀瀀琀 ᠀朠漀漀搀猀ᤀ†漀爀 ᠀爠攀愀氀 瀀爀漀瀀攀爀琀礀ᤀ⸠ 㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
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਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
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style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀䔀砀瀀氀愀渀愀琀漀爀礀 䴀攀洀漀爀愀渀搀甀洀ᤀ㰠⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 
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‘abbreviation’ titled ‘<i>intangibles’</i> and the ‘definition’ is “<i>things਀漀琀栀攀爀 琀栀愀渀 最漀漀搀猀 漀爀 爀攀愀氀 瀀爀漀瀀攀爀琀礀㰀⼀椀㸀ᴀ†㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
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਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif;਀挀漀氀漀爀㨀⌀㈀䔀㜀㐀䈀㔀✀㸀䤀琀 愀瀀瀀攀愀爀猀 琀栀愀琀 ᠀愠渀礀琀栀椀渀最ᤀ†愀渀搀 ᠀椠渀琀愀渀最椀戀氀攀猀ᤀ†琀栀攀 猀愀洀攀 攀渀琀椀琀礀Ⰰ 
and if so why do we have two term that mean the same thing?<o:p></o:p></span></b></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;color:windowtext'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;color:windowtext'>Paragraph (d) of Subsection (5) provides਀琀栀愀琀 愀渀 椀渀琀愀渀最椀戀氀攀 椀猀 挀漀渀渀攀挀琀攀搀 眀椀琀栀 䄀甀猀琀爀愀氀椀愀 ⠀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif'>indirect਀琀愀砀 稀漀渀攀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
style='font-family:"Calibri",sans-serif'>)<b> </b>if<b> </b>the<b> </b>recipient਀漀昀 琀栀攀 猀甀瀀瀀氀礀 椀猀 愀渀 ᠀㰠戀㸀䄀甀猀琀爀愀氀椀愀渀 挀漀渀猀甀洀攀爀ᤀ㰠⼀戀㸀⸀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-family:"Calibri",sans-serif'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀䄀甀猀琀爀愀氀椀愀渀 
consumer has the meaning given by subsection 9-25(7) and affected by section਀㠀㐀ⴀ㄀　　⸀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-family:"Calibri",sans-serif'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀匀甀戀猀攀挀琀椀漀渀 
(7) provides an ‘Australian consumer’ is an ‘Australian resident’ (with some਀洀椀渀漀爀 洀漀搀椀昀椀挀愀琀椀漀渀⤀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-family:"Calibri",sans-serif'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀匀攀挀琀椀漀渀 
84-100 defines the circumstances where an ‘entity’ is not an Australian਀爀攀猀椀搀攀渀琀⸀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀✀㸀匀攀挀琀椀漀渀 㤀ⴀ㈀㔀⠀㔀⤀⠀搀⤀ 戀礀 椀琀 瀀氀愀椀渀 爀攀愀搀椀渀最 
does not address the question I asked (See Below). This section however advises਀琀栀愀琀 琀栀攀 猀甀瀀瀀氀礀 漀昀 ᠀愠渀礀琀栀椀渀最ᤀ†椀猀 挀漀渀渀攀挀琀攀搀 琀漀 䄀甀猀琀爀愀氀椀愀Ⰰ 㰀猀瀀愀渀 挀氀愀猀猀㴀䜀爀愀洀䔀㸀洀攀爀攀氀礀☀渀戀猀瀀㬀 
if</span> the recipient is an ‘Australian citizen’. <o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;color:windowtext'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;color:windowtext'>It does not provide the head of power of਀氀攀最椀猀氀愀琀椀瘀攀 愀甀琀栀漀爀椀琀礀 琀漀 洀愀欀攀 琀栀愀琀 䄀甀猀琀爀愀氀椀愀渀 挀椀琀椀稀攀渀 爀攀猀瀀漀渀猀椀戀氀攀 琀漀 瀀愀礀 䜀匀吀⸀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif;਀挀漀氀漀爀㨀⌀㈀䔀㜀㐀䈀㔀✀㸀吀栀愀琀 愀甀琀栀漀爀椀琀礀 洀甀猀琀 戀攀 氀漀挀愀琀攀搀 猀漀洀攀眀栀攀爀攀 攀氀猀攀㼀 㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif;਀挀漀氀漀爀㨀⌀㈀䔀㜀㐀䈀㔀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-family:"Calibri",sans-serif'>Finally,਀椀昀 琀栀椀猀 椀猀 琀栀攀 猀攀挀琀椀漀渀 琀栀愀琀 瀀爀漀瘀椀搀攀猀 琀栀攀 栀攀愀搀 漀昀 瀀漀眀攀爀 琀漀 挀栀愀爀最攀 愀渀 䄀甀猀琀爀愀氀椀愀渀 
citizen GST on ‘anything’ merely because of their citizenship status then this਀猀攀挀琀椀漀渀 愀猀 挀爀愀昀琀攀搀 椀猀 昀愀琀愀氀氀礀 昀氀愀眀攀搀 戀攀挀愀甀猀攀 愀猀 琀栀攀 䄀吀伀 栀愀猀 愀搀瘀椀猀攀搀 ⠀䜀匀吀刀 
2017/1) ‘… an Australian resident receiving a haircut from a hairdresser in਀䜀攀爀洀愀渀礀 椀猀 渀漀琀 爀攀焀甀椀爀攀搀 琀漀 瀀愀礀 䜀匀吀 昀漀爀 琀栀椀猀 猀攀爀瘀椀挀攀ᤀ㰠漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀眀椀渀搀漀眀琀攀砀琀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><b><span style='font-family:"Calibri",sans-serif;਀挀漀氀漀爀㨀⌀㈀䔀㜀㐀䈀㔀✀㸀匀攀挀琀椀漀渀 㤀ⴀ㈀㔀⠀㔀⤀⠀搀⤀ 挀愀渀渀漀琀 戀攀 琀栀攀 昀甀氀氀 攀砀瀀氀愀渀愀琀椀漀渀 琀漀 洀礀 儀甀攀猀琀椀漀渀 
No 1!<o:p></o:p></span></b></span></p>਀ 
<p class=Default style='margin-left:72.0pt;text-align:justify'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;color:windowtext'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=Default style='margin-top:3.0pt;margin-right:0cm;margin-bottom:19.2pt;਀洀愀爀最椀渀ⴀ氀攀昀琀㨀㌀㔀⸀㜀瀀琀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ琀漀瀀㨀㌀⸀　瀀琀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀 
mso-para-margin-bottom:1.6gd;mso-para-margin-left:35.7pt;text-align:justify;਀琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㜀⸀㠀㔀瀀琀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
style='font-family:"Calibri",sans-serif'>4.</span></span><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㜀⸀　瀀琀✀㸀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀 
</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀䤀 栀愀瘀攀 爀攀瘀椀攀眀攀搀 琀栀攀 䈀椀氀氀 一漀⸀㈀　㄀㘀 猀甀瀀瀀漀爀琀椀渀最 洀愀琀攀爀椀愀氀 ᠀㰠⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀䔀砀瀀氀愀渀愀琀漀爀礀 䴀攀洀漀爀愀渀搀甀洀ᤀ†愀渀搀 㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span class=GramE><span style='font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀᠀†㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀㄀⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀匀甀瀀瀀氀攀洀攀渀琀愀爀礀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀✀㸀 䔀砀瀀氀愀渀愀琀漀爀礀 䴀攀洀漀爀愀渀搀甀洀ᤀ☠渀戀猀瀀㬀 㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-family:"Calibri",sans-serif'>that਀瀀愀猀猀攀搀 琀栀爀漀甀最栀 倀愀爀氀椀愀洀攀渀琀 眀栀攀渀 琀栀攀 挀栀愀渀最攀猀 琀漀 琀栀攀 愀挀琀 眀攀爀攀 洀愀搀攀⸀ 䤀 栀愀瘀攀 渀漀琀 
been able to find in that document any reference to enforcement but I do਀甀渀搀攀爀猀琀愀渀搀 琀栀愀琀 攀渀昀漀爀挀攀洀攀渀琀 椀猀 愀 瀀漀氀椀挀礀 洀愀琀琀攀爀⸀ 䤀 栀愀瘀攀 琀栀攀爀攀昀漀爀攀 栀愀瘀攀 琀愀欀攀渀 琀栀攀 
opportunity to review ATO’s advice in relation to enforcement and I have the਀昀漀氀氀漀眀椀渀最 焀甀攀猀琀椀漀渀猀㨀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ琀漀瀀㨀㌀⸀　瀀琀㬀洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀㤀⸀㈀瀀琀㬀 
margin-left:72.0pt;mso-para-margin-top:3.0pt;mso-para-margin-right:0cm;਀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀⸀㘀最搀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀㬀 
text-indent:-18.0pt;mso-list:l2 level2 lfo5;tab-stops:list 72.0pt'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀℀嬀椀昀 ℀猀甀瀀瀀漀爀琀䰀椀猀琀猀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;mso-fareast-font-family:Calibri;mso-bidi-font-family:Calibri'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ氀椀猀琀㨀䤀最渀漀爀攀✀㸀愀⸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀㨀㜀⸀　瀀琀 ∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀 
</span></span></span><![endif]><span style='mso-fareast-font-family:"Times New Roman"'>Where਀椀渀 琀栀攀 氀攀最椀猀氀愀琀椀漀渀 瀀爀漀瘀椀搀攀猀 琀栀攀 䄀甀猀琀爀愀氀椀愀渀 吀愀砀愀琀椀漀渀 伀昀昀椀挀攀 眀椀琀栀 琀栀攀 樀甀搀椀挀椀愀氀 
power to enter a business premises in Vietnam; China; North Korea; or Russia਀昀漀爀 琀栀攀 瀀甀爀瀀漀猀攀猀 漀昀 椀渀猀瀀攀挀琀椀渀最 爀攀挀漀爀搀猀 琀漀 搀攀琀攀爀洀椀渀攀 眀栀攀琀栀攀爀 漀爀 渀漀琀 戀甀猀椀渀攀猀猀攀猀 
based in those countries, providing services or intangibles<i> </i>to਀䄀甀猀琀爀愀氀椀愀渀 爀攀猀椀搀攀渀琀猀Ⰰ 栀愀瘀攀 戀攀攀渀 挀漀氀氀攀挀琀椀渀最 琀栀攀 爀攀焀甀椀爀攀搀 琀愀砀愀琀椀漀渀㼀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><span style='font-family:"Calibri",sans-serif;਀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ琀漀瀀㨀㌀⸀　瀀琀㬀洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀㤀⸀㈀瀀琀㬀 
margin-left:72.0pt;mso-para-margin-top:3.0pt;mso-para-margin-right:0cm;਀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀⸀㘀最搀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀㬀 
text-indent:-18.0pt;mso-list:l2 level2 lfo5;tab-stops:list 72.0pt'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀℀嬀椀昀 ℀猀甀瀀瀀漀爀琀䰀椀猀琀猀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;mso-fareast-font-family:Calibri;mso-bidi-font-family:Calibri'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ氀椀猀琀㨀䤀最渀漀爀攀✀㸀戀⸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀㨀㜀⸀　瀀琀 ∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀 
</span></span></span><![endif]><span style='font-family:"Calibri",sans-serif;਀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀䌀愀渀 礀漀甀 瀀氀攀愀猀攀 琀攀氀氀 洀攀 琀栀攀 氀攀最愀氀 
facility that the Australian Taxation Office possesses to require a਀渀漀渀ⴀ䄀甀猀琀爀愀氀椀愀渀 戀甀猀椀渀攀猀猀 氀漀挀愀琀攀搀 椀渀 愀渀礀 漀昀 琀栀攀 愀戀漀瘀攀 挀漀甀渀琀爀椀攀猀 琀漀 愀瀀瀀攀愀爀 椀渀 愀渀 
Australian court to answer the charge of acting in breach of Australian GST਀氀愀眀㼀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ琀漀瀀㨀㌀⸀　瀀琀㬀洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀㤀⸀㈀瀀琀㬀 
margin-left:72.0pt;mso-para-margin-top:3.0pt;mso-para-margin-right:0cm;਀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀⸀㘀最搀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀㬀 
text-indent:-18.0pt;mso-list:l2 level2 lfo5;tab-stops:list 72.0pt'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀℀嬀椀昀 ℀猀甀瀀瀀漀爀琀䰀椀猀琀猀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;mso-fareast-font-family:Calibri;mso-bidi-font-family:Calibri'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ氀椀猀琀㨀䤀最渀漀爀攀✀㸀挀⸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀㨀㜀⸀　瀀琀 ∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀 
</span></span></span><![endif]><span style='font-family:"Calibri",sans-serif;਀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀䤀 猀攀攀 椀渀 礀漀甀爀 搀漀挀甀洀攀渀琀愀琀椀漀渀 琀栀愀琀 椀琀 
is the intention of the Australian Taxation Office to trawl the Internet to਀搀攀琀攀爀洀椀渀攀 眀栀漀 洀椀最栀琀 戀攀 㰀猀瀀愀渀 挀氀愀猀猀㴀䜀爀愀洀䔀㸀愀 渀漀渀ⴀ䄀甀猀琀爀愀氀椀愀渀 戀甀猀椀渀攀猀猀攀猀㰀⼀猀瀀愀渀㸀 
providing goods and services to Australian residents that are the subject of਀琀栀攀 愀瀀瀀氀椀挀愀琀椀漀渀 漀昀 琀栀攀 䜀匀吀⸀ 䐀漀攀猀 琀栀攀 䄀甀猀琀爀愀氀椀愀渀 吀愀砀愀琀椀漀渀 伀昀昀椀挀攀 椀渀琀攀渀搀 琀漀 甀猀攀 
any other mechanism to try and locate non-Australian businesses that the਀䄀甀猀琀爀愀氀椀愀渀 吀愀砀愀琀椀漀渀 伀昀昀椀挀攀 栀愀猀 搀攀琀攀爀洀椀渀攀搀 愀爀攀 爀攀焀甀椀爀攀搀 琀漀 愀挀栀椀攀瘀攀 挀漀洀瀀氀椀愀渀挀攀 
with Australian legislation or is the intention of the ATO to rely solely on਀瘀漀氀甀渀琀愀爀椀氀礀 愀猀猀椀猀琀愀渀挀攀 漀昀 漀渀氀礀 洀愀樀漀爀 渀漀渀ⴀ䄀甀猀琀爀愀氀椀愀渀 戀甀猀椀渀攀猀猀攀猀 瀀爀漀瘀椀搀椀渀最 最氀漀戀愀氀 
services online? <o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-top:3.0pt;margin-right:0cm;margin-bottom:19.2pt;਀洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ琀漀瀀㨀㌀⸀　瀀琀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀 
mso-para-margin-bottom:1.6gd;mso-para-margin-left:72.0pt;text-align:justify;਀琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀洀猀漀ⴀ氀椀猀琀㨀氀㈀ 氀攀瘀攀氀㈀ 氀昀漀㔀㬀琀愀戀ⴀ猀琀漀瀀猀㨀氀椀猀琀 㜀㈀⸀　瀀琀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><![if !supportLists]><span style='font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀✀㸀㰀猀瀀愀渀 
style='mso-list:Ignore'>d.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;਀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀℀嬀攀渀搀椀昀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
mso-fareast-font-family:"Times New Roman"'>Does the Goods and Services Act make਀椀琀 愀渀 漀昀昀攀渀挀攀 昀漀爀 愀 戀甀猀椀渀攀猀猀 琀漀 挀漀氀氀攀挀琀 䜀匀吀 昀爀漀洀 愀渀 䄀甀猀琀爀愀氀椀愀渀 挀椀琀椀稀攀渀 眀栀攀渀 
there is no onus under the legislation to collect such tax. For Example: If a਀戀甀猀椀渀攀猀猀 挀栀愀爀最攀猀 愀 挀甀猀琀漀洀攀爀 䜀匀吀 漀渀 瘀攀最攀琀愀戀氀攀猀 㰀猀瀀愀渀 挀氀愀猀猀㴀䜀爀愀洀䔀㸀⠀ 愀㰀⼀猀瀀愀渀㸀 渀漀渀 
GST item) and collect the GST from that customer is that business committing an਀漀昀昀攀渀挀攀㼀㰀漀㨀瀀㸀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䐀攀昀愀甀氀琀 猀琀礀氀攀㴀✀洀愀爀最椀渀ⴀ琀漀瀀㨀㌀⸀　瀀琀㬀洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀㤀⸀㈀瀀琀㬀 
margin-left:72.0pt;mso-para-margin-top:3.0pt;mso-para-margin-right:0cm;਀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ戀漀琀琀漀洀㨀㄀⸀㘀最搀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ氀攀昀琀㨀㜀㈀⸀　瀀琀㬀琀攀砀琀ⴀ愀氀椀最渀㨀樀甀猀琀椀昀礀㬀 
text-indent:-18.0pt;mso-list:l2 level2 lfo5;tab-stops:list 72.0pt'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀℀嬀椀昀 ℀猀甀瀀瀀漀爀琀䰀椀猀琀猀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀 
"Calibri",sans-serif;mso-fareast-font-family:Calibri;mso-bidi-font-family:Calibri'><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ氀椀猀琀㨀䤀最渀漀爀攀✀㸀攀⸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀㨀㜀⸀　瀀琀 ∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀☀渀戀猀瀀㬀 
</span></span></span><![endif]><span style='font-family:"Calibri",sans-serif;਀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀✀㸀䌀愀渀 礀漀甀 瀀氀攀愀猀攀 琀攀氀氀 洀攀 琀栀攀 猀攀挀琀椀漀渀 
of the act that would appear on any summons issued to <span class=GramE>a਀渀漀渀ⴀ䄀甀猀琀爀愀氀椀愀渀 戀甀猀椀渀攀猀猀攀猀㰀⼀猀瀀愀渀㸀 昀漀爀 愀 戀爀攀愀挀栀 漀昀 䄀甀猀琀爀愀氀椀愀渀 䜀匀吀 氀愀眀 昀漀爀 昀愀椀氀椀渀最 
to collect GST on a supply of ‘anything’ to an Australian residents.<o:p></o:p></span></span></p>਀ 
<p class=Default style='margin-top:3.0pt;margin-right:0cm;margin-bottom:19.2pt;਀洀愀爀最椀渀ⴀ氀攀昀琀㨀㌀㘀⸀　瀀琀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ琀漀瀀㨀㌀⸀　瀀琀㬀洀猀漀ⴀ瀀愀爀愀ⴀ洀愀爀最椀渀ⴀ爀椀最栀琀㨀　挀洀㬀 
mso-para-margin-bottom:1.6gd;mso-para-margin-left:36.0pt;text-align:justify;਀琀攀砀琀ⴀ椀渀搀攀渀琀㨀ⴀ㄀㠀⸀　瀀琀㬀洀猀漀ⴀ氀椀猀琀㨀氀㈀ 氀攀瘀攀氀㄀ 氀昀漀㔀㬀琀愀戀ⴀ猀琀漀瀀猀㨀氀椀猀琀 ㌀㘀⸀　瀀琀✀㸀㰀猀瀀愀渀 
style='mso-bookmark:_MailOriginal'><![if !supportLists]><span style='font-family:਀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀✀㸀㰀猀瀀愀渀 
style='mso-list:Ignore'>5.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;਀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀℀嬀攀渀搀椀昀崀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䌀愀氀椀戀爀椀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀 
mso-fareast-font-family:"Times New Roman"'>One last question. If I determined਀琀漀 瀀甀爀挀栀愀猀攀 䄀洀攀爀椀挀愀渀 最漀瘀攀爀渀洀攀渀琀 戀漀渀搀猀 愀渀搀 栀愀瘀攀 琀栀攀 搀漀挀甀洀攀渀琀愀琀椀漀渀 栀攀氀搀 椀渀 愀 
secure safety deposit box within an American financial institution does the਀挀甀爀爀攀渀琀 䄀甀猀琀爀愀氀椀愀渀 䜀匀吀 氀愀眀 爀攀焀甀椀爀攀 洀攀 琀漀 瀀愀礀 䜀匀吀 漀渀 琀栀攀 栀椀爀攀 挀栀愀爀最攀猀 漀昀 琀栀愀琀 
security box?<o:p></o:p></span></span></p>਀ 
<span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:਀∀吀椀洀攀猀 一攀眀 刀漀洀愀渀∀㬀洀猀漀ⴀ戀椀搀椀ⴀ昀漀渀琀ⴀ昀愀洀椀氀礀㨀䌀愀氀椀戀爀椀㬀洀猀漀ⴀ愀渀猀椀ⴀ氀愀渀最甀愀最攀㨀䔀一ⴀ䄀唀㬀 
mso-fareast-language:EN-US;mso-bidi-language:AR-SA'><br clear=all਀猀琀礀氀攀㴀✀瀀愀最攀ⴀ戀爀攀愀欀ⴀ戀攀昀漀爀攀㨀愀氀眀愀礀猀✀㸀 
</span>਀ 
<p class=MsoNormal><span style='mso-bookmark:_MailOriginal'>Thanks for your਀挀漀渀琀椀渀甀攀搀 愀猀猀椀猀琀愀渀挀攀⸀ 㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀瀀 挀氀愀猀猀㴀䴀猀漀一漀爀洀愀氀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
style='font-family:"Verdana",sans-serif;color:#993366'><o:p>&nbsp;</o:p></span></span></p>਀ 
<p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span਀猀琀礀氀攀㴀✀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀嘀攀爀搀愀渀愀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀⌀㤀㤀㌀㌀㘀㘀✀㸀㰀漀㨀瀀㸀☀渀戀猀瀀㬀㰀⼀漀㨀瀀㸀㰀⼀猀瀀愀渀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀 
਀㰀搀椀瘀㸀 
਀㰀瀀 挀氀愀猀猀㴀䴀猀漀一漀爀洀愀氀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 
style='color:green;mso-fareast-language:EN-AU'>Warren Bolton </span></span><span਀猀琀礀氀攀㴀✀洀猀漀ⴀ戀漀漀欀洀愀爀欀㨀开䴀愀椀氀伀爀椀最椀渀愀氀✀㸀㰀猀瀀愀渀 猀琀礀氀攀㴀✀挀漀氀漀爀㨀⌀㤀㤀㌀㌀㘀㘀㬀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ氀愀渀最甀愀最攀㨀 
EN-AU'><o:p></o:p></span></span></p>਀ 
<p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span਀猀琀礀氀攀㴀✀昀漀渀琀ⴀ猀椀稀攀㨀㄀　⸀　瀀琀㬀昀漀渀琀ⴀ昀愀洀椀氀礀㨀∀䄀爀椀愀氀∀Ⰰ猀愀渀猀ⴀ猀攀爀椀昀㬀挀漀氀漀爀㨀戀氀甀攀㬀洀猀漀ⴀ昀愀爀攀愀猀琀ⴀ氀愀渀最甀愀最攀㨀 
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