Vocation Ltd and associated entities (In Liquidation)

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"locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": 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data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "/au/en/home/user/registration.html", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "/au/en/home/user/login.html", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "/au/en/home/user/overlays/kpmglearnmore.html", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "/au/en/home/dashboard.html", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "/au/en/home/dashboard/myaccount.html", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "/au/en/home/dashboard/myaccount.html?tab=communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "/au/en/home/dashboard/myinterests.html", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "/au/en/home/dashboard/library.html", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "Cut costs, not performance", "linkUrl": "/au/en/home/topics/cost-out-performance-efficiency.html", "description": "Tackle relentless cost pressures head on. Leverage sector and commercial expertise, underpinned by data, to deliver real cost out returns.", "altText": "Cut costs, not performance", "imgUrl": "/is/image/kpmg/digital-graph-background", "primaryTag" : "Cost control", "isVideo" : "", "isRenditionOptimized" : "true" }, "cell3": { "type": "card-link", "title": "Australian Federal Budget 2024", "linkUrl": "/au/en/home/insights/2024/05/federal-budget-australia.html", "description": "From taxation to banking, superannuation, infrastructure, defence and more, the Federal Budget impacts all Australians and businesses.", "altText": "COVID-19 Resources and articles", "imgUrl": "/is/image/kpmg/federal-budget-2024", "primaryTag" : "Economic and commercial", "isVideo" : "Page", "isRenditionOptimized" : "true" } } }'> </div> </div>  <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Close search" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "832004998507515690643104388566", "prefix_results": "200", "language": "en_gb", "lang": "en_gb", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=au" } }, "config": { "searchResultsPath": "/au/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"832004998507515690643104388566", "searchResultPath":"/au/en/home/misc/search.html", "searchLanguage":"en_gb", "yourRecentSearchCopy":"Your recent searches" }' data-i18n-labels='{ "search": "Search" }'> </div>   <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalise your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalise your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Save, Curate and Share", "newUser1": "Browse articles, ", "unknownUser": "Save what resonates, curate a library of information, and share content with your network of contacts.", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You've been a member since" }, "siteSelector": { "title": "Experience the KPMG Preference Centre", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/au/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/au/en/home/insights.html"> Insights </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/au/en/home/industries.html"> Industries </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/au/en/home/services.html"> Services </a> </li> <li tabindex="0" 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</script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified 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Click anywhere on the bar, to resend verification email."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalisation </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> <img src="https://assets.kpmg.com/is/image/kpmg/promo-overlay?scl=1" alt="Register an account"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalised dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="editable-flex-template"> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="dynamicfullbleedbanner parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-dynamicfullbleedbanner component fullbleed staticImage self-contained component-trackable text-color-white"> <div class="inner-section"> <div class="banner-media hidden-xs">  <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/creditor-portal-banner:cq5dam.web.640.490" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/creditor-portal-banner:cq5dam.web.1400.350" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/creditor-portal-banner:cq5dam.web.1400.350" alt="KPMG creditor portal"> </picture> </div> <div class="overlay-wrapper"> <div class="text-overlay"> <div class="banner-title"> <h1> <span class="line-clamp">Vocation Limited</span> </h1> </div> <p class="banner-description hidden-xs"> Information for creditors, students and employees of Vocation Limited and associated entities (In Liquidation). </p> </div> </div> <div class="banner-description visible-xs"> Information for creditors of Vocation Limited and associated entities (In Liquidation). </div> </div> </section> </div> </div></div> <div class="responsivegrid 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data-image="/is/image/kpmg/six-sigma-training" data-title="Vocation Limited" data-article-type="Regulatory Update" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-haspopup="true"> <span class="icon-bookmark-no-circle"></span> <span class="btn-copy sr-only">Save this article to my library</span> </button> </div> </li> <li class="print hidden-xs"> <a class="print-button" href="#"> <span class="icon-printer-no-circle"></span> <span class="sr-only">View Print friendly version of this article Opens in a new window</span> </a> </li> </ul> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="breadcrumb parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-breadcrumb component "> <ul id="breadCrumbNav"> <li><a href="/au/en/home.html" data-title="Home">Home</a> <span>›</span> </li> <li><a href="/au/en/home/creditors.html" data-title="Creditors">Creditors</a> <span>›</span> </li> <li class="currentPage">Vocation Limited</li> </ul> </section> </div> <div class="module-articledate component"> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-9 col-md-height">  <div class="parsys-row clearfix"> <section class="module-htmlcontainer component clearfix bg-white" data-page-url="https://kpmg.com/au/en/home/creditors/vocation-limited.html" data-image="/is/image/kpmg/six-sigma-training?scl=2" data-title="Vocation Limited" data-short-title="Vocation Limited" data-description="Information for creditors, students and employees of Vocation Limited and associated entities (In Liquidation)." data-short-description="Information for creditors of Vocation Limited and associated entities (In Liquidation)." data-article-type="" data-save="Save"> <script type="text/javascript" src="/content/dam/kpmg/au/other/creditor-portal/js/creditor-popup.js?v=01"></script> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h2 class="primary-head">Appointment details</h2> <div class="bodytext-data"> <table cellpadding="10" cellspacing="0" border="1" width="90%"> <tbody> <tr> <td width="30%"><strong>Appointment type</strong></td> <td width="70%">Creditors Voluntary Liquidation</td> </tr> <tr> <td><strong>Appointment date</strong></td> <td>4 January 2016</td> </tr> <tr> <td><strong>Appointee</strong></td> <td>Peter Gothard</td> </tr> <tr> <td><strong>Companies subject to Administration</strong></td> <td>See <a href="#entities" target="_self">below</a></td> </tr> <tr> <td><strong>Office</strong></td> <td>Sydney</td> </tr> </tbody> </table> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Company details</h3> <div class="bodytext-data"> <p>Vocation Limited and its associated entities (Vocation) <a href="#entities" target="_self">listed below</a> provides workforce based training and development solutions to employees of Australian Corporate and government clients. Vocation also provides training directly to individual students.</p> </div> </section> </div> </div> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section class="module-image component bg-white">  <img class="img-responsive lazy " src="https://assets.kpmg.com/is/image/kpmg/six-sigma-training:cq5dam.web.512.341" alt="Student writing at a desk"> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h2 class="primary-head" id="contact">KPMG contact</h2> <div class="bodytext-data"> <p><strong>Luke Meany</strong><br><a href="mailto:lmeany@kpmg.com.au" target="_blank" rel="noopener">lmeany@kpmg.com.au</a><br> +61 2 9346 6066</p> </div> </section> </div> </div> </div> </section> </div> <div class="image-component aem-GridColumn aem-GridColumn--default--12"> <section class="module-image component bg-white"> <picture class="">  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" alt="Separator line"> </picture> </section> </div> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section class="module-inlinelist component clearfix"> <div class="inlinelist-listingGroup col-md-12"> <ul class="inlinelist-listingGroupLinks"> <li class="inlinelist-listingGroupLink"> <a href="/content/kpmgpublic/au/en/home/creditors/vocation-limited.html#background"><span class="listing-text">Background</span></a> </li> <li class="inlinelist-listingGroupLink"> <a href="/content/kpmgpublic/au/en/home/creditors/vocation-limited.html#communications"><span class="listing-text">Creditor communications</span></a> </li> <li class="inlinelist-listingGroupLink"> <a href="/content/kpmgpublic/au/en/home/creditors/vocation-limited.html#students"><span class="listing-text">Information for students</span></a> </li> <li class="inlinelist-listingGroupLink"> <a href="/content/kpmgpublic/au/en/home/creditors/vocation-limited.html#employees"><span class="listing-text">Information for employees</span></a> </li> <li class="inlinelist-listingGroupLink"> <a href="/content/kpmgpublic/au/en/home/creditors/vocation-limited.html#asic"><span class="listing-text">ASIC insolvency material</span></a> </li> <li class="inlinelist-listingGroupLink"> <a href="/content/kpmgpublic/au/en/home/creditors/vocation-limited.html#support" title="Information for employees"><span class="listing-text">Support</span></a> </li> </ul> </div> </section> </div> </div> <div class="col-md-9 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h2 class="primary-head" id="background">Background information</h2> <div class="bodytext-data"> <p>On 25 November 2015, Peter Gothard, Jim Sarantinos and George Georges were appointed Voluntary Administrators under section 436A of the Act over Vocation Limited and its associated entities.</p> <p>The second meeting of creditors took place on 4 January 2016, where creditors resolved that Peter Gothard, Jim Sarantinos and George Georges be appointed Liquidators of Vocation Limited and its associated entities, with the exception of TTS-100 Pty Ltd.</p> <p>On 3 July 2017 Jim Sarantinos and George Georges retired as Liquidators of 12 entities within the Vocation Group as detailed in the below list of companies.</p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <table cellpadding="1" cellspacing="20" border="1"> <tbody> <tr> <th scope="col">#<a id="entities"></a></th> <th scope="col" width="75%">Entity</th> <th scope="col" width="20%">Retirement date</th> </tr> <tr> <td width="5%">1. <br></td> <td><strong>Vocation Limited</strong> ACN 166 631 330</td> <td> </td> </tr> <tr> <td>2.</td> <td><strong>BAWM Pty Ltd</strong> ACN 078 456 676</td> <td> </td> </tr> <tr> <td>3.</td> <td><strong>Aspin Pty Ltd</strong> ACN 106 046 682</td> <td> </td> </tr> <tr> <td>4.</td> <td><strong>Avana Group Pty Ltd</strong> ACN 110 198 171</td> <td>3 July 2017</td> </tr> <tr> <td>5.</td> <td><strong>QI Careers Pty Ltd</strong> ACN 145 007 3611</td> <td>3 July 2017</td> </tr> <tr> <td>6.</td> <td><strong>Avana Talent Pty Ltd</strong> ACN 151 705 912</td> <td>3 July 2017</td> </tr> <tr> <td>7.</td> <td><strong>Avana Services Pty Ltd</strong> ACN 151 705 985</td> <td> </td> </tr> <tr> <td>8.</td> <td><strong>Avana Education Pty Ltd</strong> ACN 149 738 170</td> <td>3 July 2017</td> </tr> <tr> <td>9.</td> <td><strong>Green Skills Institute (Aust) Pty Ltd</strong> ACN 146 845 847</td> <td>3 July 2017</td> </tr> <tr> <td>10.</td> <td><strong>Training & Development Australia Pty Ltd</strong> ACN 119 092 983</td> <td> </td> </tr> <tr> <td>11.</td> <td><strong>Avana Learning Pty Ltd</strong> ACN 107 592 790</td> <td> </td> </tr> <tr> <td>12.</td> <td><strong>Student Hub Pty Ltd</strong> 162 968 238</td> <td>3 July 2017</td> </tr> <tr> <td>13.</td> <td><strong>CS AUS Pty Ltd (Formerly trading as Customer Service Institute of Australia Pty Ltd)</strong> ACN 127 413 923</td> <td> </td> </tr> <tr> <td>14.</td> <td><strong>CSIA Education Services Pty Ltd </strong>ACN 135 651 204</td> <td>3 July 2017</td> </tr> <tr> <td>15.</td> <td><strong>Oil Group Holdings Pty Ltd </strong>ACN 154 687 153</td> <td>3 July 2017</td> </tr> <tr> <td>16.</td> <td><strong>Learning Verve Pty Ltd </strong>ACN 104 624 919</td> <td> </td> </tr> <tr> <td>17.</td> <td><strong>ACN 152 406 338 Pty Ltd </strong>ACN 152 406 338</td> <td>3 July 2017</td> </tr> <tr> <td>18.</td> <td><strong>Real Corporate Partners Pty Ltd </strong>ACN 123 941 962</td> <td> </td> </tr> <tr> <td>19.</td> <td><strong>Online Institute of Learning Pty Ltd </strong>ACN 154 752 235</td> <td>3 July 2017</td> </tr> <tr> <td>20.</td> <td><strong>Real Institute Pty Ltd </strong>ACN 160 710 083 </td> <td>3 July 2017</td> </tr> <tr> <td>21.</td> <td><strong>RI Partners Pty Ltd </strong>ACN 162 598 727</td> <td>3 July 2017</td> </tr> </tbody> </table> </div> </section> </div> </div> </div> </section> <div class="image-component aem-GridColumn aem-GridColumn--default--12"> <section class="module-image component bg-white"> <picture class="">  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" 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</div> </div>  <div class="parsys-row clearfix"> <div class="module-enhanceddownload component"> <a class="component-link" href="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/acn-152406338-s439a-report-to-creditors-21-december-2015.pdf" rel="noopener noreferrer" target="_blank" data-title="Download pdf" type="application/pdf" aria-label="ACN 152 406 338 Pty Ltd – S439A Report to Creditors – 21 December 2015 Opens in a new window"> <div class="contentContainer"> <div class="row download-text"> <div class="col-md-9 col-xs-12 pdfdetails"> <div class="pdfIcon"> <img src="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/acn-152406338-s439a-report-to-creditors-21-december-2015.pdf/jcr:content/renditions/cq5dam.web.400.600.jpeg" alt=""/> </div> <div class="pdfcontent"> <div class="hidden-xs"> <p class="reportTitle line-clamp line-clamp-2"> ACN 152 406 338 Pty Ltd – S439A Report to Creditors – 21 December 2015 </p> </div> <div 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class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height"> </div> </div> </section> </div> <section class="module-image component bg-white"> <picture class="">  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" alt="Separator line"> </picture> </section> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h2 class="primary-head" id="students">Information for students</h2> <div class="bodytext-data"> <p>Information for students of Vocation Limited.</p> </div> </section> </div>  <div class="parsys-row clearfix"> <div class="module-enhanceddownload component"> <a class="component-link" href="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/training-and-development-student-consent-form-19-february-2016.pdf" rel="noopener noreferrer" target="_blank" data-title="Download pdf" type="application/pdf" aria-label="Training & Development Australia Pty Ltd – Student Consent Form – 19 February 2016 Opens in a new window"> <div class="contentContainer"> <div class="row download-text"> <div class="col-md-9 col-xs-12 pdfdetails"> <div class="pdfIcon"> <img src="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/training-and-development-student-consent-form-19-february-2016.pdf/jcr:content/renditions/cq5dam.web.400.600.jpeg" alt=""/> </div> <div class="pdfcontent"> <div class="hidden-xs"> <p 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href="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/learning-verve-student-consent-form-19-february-2016.pdf" rel="noopener noreferrer" target="_blank" data-title="Download pdf" type="application/pdf" aria-label="Learning Verve Pty Ltd – Student Consent Form – 19 February 2016 Opens in a new window"> <div class="contentContainer"> <div class="row download-text"> <div class="col-md-9 col-xs-12 pdfdetails"> <div class="pdfIcon"> <img src="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/learning-verve-student-consent-form-19-february-2016.pdf/jcr:content/renditions/cq5dam.web.400.600.jpeg" alt=""/> </div> <div class="pdfcontent"> <div class="hidden-xs"> <p class="reportTitle line-clamp line-clamp-2"> Learning Verve Pty Ltd – Student Consent Form – 19 February 2016 </p> </div> <div class="visible-xs"> <p class="reportTitle line-clamp line-clamp-2"> Learning Verve Pty Ltd – Student Consent Form – 19 February 2016 </p> </div> </div> </div> <div class="col-md-3 hidden-xs downloadIcon"> <span class="icon-pdf-download"></span> </div> </div> </div> <span class='sr-only'> Opens in a new window </span> </a> </div> </div>  <div class="parsys-row clearfix"> <div class="module-enhanceddownload component"> <a class="component-link" href="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/avana-learning-student-consent-form-19-february-2016.pdf" rel="noopener noreferrer" target="_blank" data-title="Download pdf" type="application/pdf" aria-label="Avana Learning Pty Ltd – Student Consent Form – 19 February 2016 Opens in a new window"> <div class="contentContainer"> <div class="row download-text"> <div class="col-md-9 col-xs-12 pdfdetails"> <div class="pdfIcon"> <img src="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/avana-learning-student-consent-form-19-february-2016.pdf/jcr:content/renditions/cq5dam.web.400.600.jpeg" alt=""/> </div> <div class="pdfcontent"> <div class="hidden-xs"> <p class="reportTitle line-clamp line-clamp-2"> Avana Learning Pty Ltd – Student Consent Form – 19 February 2016 </p> </div> <div class="visible-xs"> <p class="reportTitle line-clamp line-clamp-2"> Avana Learning Pty Ltd – Student Consent Form – 19 February 2016 </p> </div> </div> </div> <div class="col-md-3 hidden-xs downloadIcon"> <span class="icon-pdf-download"></span> </div> </div> </div> <span class='sr-only'> Opens in a new window </span> </a> </div> </div>  <div class="parsys-row clearfix"> <div class="module-enhanceddownload component"> <a class="component-link" href="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/vocation-limited-circular-to-students-3-december-2015.pdf" rel="noopener noreferrer" target="_blank" data-title="Download pdf" type="application/pdf" aria-label="Circular to Students – 3 December 2015 Opens in a new window"> <div class="contentContainer"> <div class="row download-text"> <div class="col-md-9 col-xs-12 pdfdetails"> <div class="pdfIcon"> <img src="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/vocation-limited-circular-to-students-3-december-2015.pdf/jcr:content/renditions/cq5dam.web.400.600.jpeg" alt=""/> </div> <div class="pdfcontent"> <div class="hidden-xs"> <p class="reportTitle line-clamp line-clamp-2"> Circular to Students – 3 December 2015 </p> </div> <div class="visible-xs"> <p class="reportTitle line-clamp line-clamp-2"> Circular to Students – 3 December 2015 </p> </div> </div> </div> <div class="col-md-3 hidden-xs downloadIcon"> <span class="icon-pdf-download"></span> </div> </div> </div> <span class='sr-only'> Opens in a new window </span> </a> </div> </div> </div> </div> </section> <div class="image-component aem-GridColumn aem-GridColumn--default--12"> <section class="module-image component bg-white"> <picture class="">  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" alt="Separator line"> </picture> </section> </div> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h2 class="primary-head" id="employees">Information for employees</h2> <div class="bodytext-data"> <p>Information for employees of Vocation Limited and associated entities.</p> </div> </section> </div>  <div class="parsys-row clearfix"> <div class="module-enhanceddownload component"> <a class="component-link" href="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/vocation-limited-circular-to-employees-15-january-2016.pdf" rel="noopener 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class="module-enhanceddownload component"> <a class="component-link" href="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/vocation-limited-circular-to-employees-26-november-2015.pdf" rel="noopener noreferrer" target="_blank" data-title="Download pdf" type="application/pdf" aria-label="Circular to Employees – 26 November 2015 Opens in a new window"> <div class="contentContainer"> <div class="row download-text"> <div class="col-md-9 col-xs-12 pdfdetails"> <div class="pdfIcon"> <img src="https://assets.kpmg.com/content/dam/kpmg/au/pdf/creditors/vocation-limited/vocation-limited-circular-to-employees-26-november-2015.pdf/jcr:content/renditions/cq5dam.web.400.600.jpeg" alt=""/> </div> <div class="pdfcontent"> <div class="hidden-xs"> <p class="reportTitle line-clamp line-clamp-2"> Circular to Employees – 26 November 2015 </p> </div> <div class="visible-xs"> <p class="reportTitle line-clamp line-clamp-2"> Circular to Employees – 26 November 2015 </p> </div> </div> </div> <div class="col-md-3 hidden-xs downloadIcon"> <span class="icon-pdf-download"></span> </div> </div> </div> <span class='sr-only'> Opens in a new window </span> </a> </div> </div> </div> </div> </section> <div class="image-component aem-GridColumn aem-GridColumn--default--12"> <section class="module-image component bg-white"> <picture class="">  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" alt="Separator line"> </picture> </section> </div> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h2 class="primary-head" id="asic">ASIC insolvency material</h2> <div class="bodytext-data"> <p>The <a href="https://www.asic.gov.au/regulatory-resources/insolvency/" target="_blank" rel="noopener">Australian Securities & Investments Commission</a> provides resources on insolvency for directors, practitioners, employees, creditors and investors.</p> </div> </section> </div> </div> </div> </section> <div class="image-component aem-GridColumn aem-GridColumn--default--12"> <section class="module-image component bg-white"> <picture class="">  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" alt="Separator line"> </picture> </section> </div> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h2 class="primary-head" id="support">Support</h2> <div class="bodytext-data"> <p>Coping with the emotional impact of financial distress.</p> </div> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Beyond Blue</h3> <div class="bodytext-data"> <div><strong><a href="https://www.beyondblue.org.au/" target="_blank" rel="noopener">beyondblue</a> </strong>offers some useful resources for people struggling with the emotional impact of financial distress.<br> </div> <p>The beyondblue <a href="https://www.beyondblue.org.au/get-support/get-immediate-support" target="_blank" rel="noopener">Support Service</a> provides confidential, one-on-one counselling with a trained mental health professional.<br><strong>Phone: </strong>1300 22 4636</p> </div> </section> </div> </div> <div class="col-md-4 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Lifeline</h3> <div class="bodytext-data"> <div><strong><a href="https://www.lifeline.org.au/Home" target="_blank" rel="noopener">Lifeline</a> </strong>offers phone crisis counselling for people who are experiencing financial and emotional hardship.<br> </div> <p><strong>Phone: </strong>13 11 14 Australia-wide<br><a href="https://www.lifeline.org.au/crisis-chat/">Online crisis support chat</a> (7:00pm to 4:00am daily)</p> </div> </section> </div> </div> </div> </section> <div class="image-component aem-GridColumn aem-GridColumn--default--12"> <section class="module-image component bg-white"> <picture class="">  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-line-1900x20?scl=1" alt="Separator line"> </picture> </section> </div> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section class="module-contactpromo component clearfix"> <div class="contactpromo-item row"> <div class="col-md-12 col-full-width"> <a class="contactpromo-link" title=" Peter Gothard " aria-label=" Peter Gothard " href="/au/en/home/contacts/g/peter-gothard.html"> <img src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 512 341'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/peter-gothard-2:cq5dam.web.512.341" data-mobile="https://assets.kpmg.com/is/image/kpmg/peter-gothard-2:cq5dam.web.512.341" alt="Peter Gothard" class="lazy img-responsive "/> <h3 class="tertiary-head"> Peter Gothard </h3> <p class="jobtitle">Partner, ASPAC Turnaround & Restructuring Lead</p> <p>KPMG Australia</p> </a> <div class="contactpromo-content"> </div> </div> </div> <div class="clearfix"> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" id="peter-gothard" class="btn-cta btn-modal people-connect contact-promo-label contact-modal db-form" data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/au/en/home/misc/people-contact-form.html/au/en/home/contacts/g/peter-gothard.html"> <span class="btn-copy email-data-link">Email <span class="sr-only"> Peter Gothard </span> </span> </button> </div> </section></div> </div> <div class="col-md-3 col-md-height"> </div> <div class="col-md-3 col-md-height">  <div 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