C19/2000 JUNE 2000 GROUP CERTIFICATE AND ADVICE LETTER MAILOUT

DATE OF ISSUE:  21 JUNE 2000

JUNE 2000 GROUP CERTIFICATE AND ADVICE LETTER MAILOUT

Purpose of Instruction

This Departmental Instruction is to provide information about processing arrangements for the June 2000 Group Certificate, Medicare Levy Exemption Certificate and Advice Letter Mailout.

R J HAY

BRANCH HEAD

INCOME SUPPORT

Overview

Introduction

In June each year, the Department undertakes a bulk exercise to issue approximately 350,000 households with advice letters to persons in receipt of service pension, age pension or income support supplement.  Some of these letters will include Group Certificates for the end of the financial year.  Medicare Levy Exemption Certificates will also be issued at this time.

Significant issues

The June 2000 mailout will incorporate the following events for pay day 13 July 2000. Increase in pension rates, limits and thresholds of at least 4% in line with the Government's compensation measures under The New Tax system; Production of letters to reduced rate and maximum rate service, age pension and income support supplement recipients; Production and issue of end of financial year Group Certificates; Production and issue of Medicare Levy Exemption Certificates.

Production of Advice Letters

Processing

Processing is scheduled to run from 23 June until 28 June 2000.

ADP Processing

Detailed information regarding ADP processing will be issued to State System Support Officers in a separate memorandum.  The Systems Support Officers will be issuing a local processing timetable and should be consulted on any matter concerning ADP processing.

Critical Dates

Processing Weekend within DVA	23-29 June 2000
Commence Dispatch Production Data to SMS	28/29 June 2000
Commence Printing Advice Letters	28/29 June 2000
End Printing Advice Letters	11 July 2000
All letters lodged with Australia Post	11 July 2000

Letter Production

Security Mailing Services, Kingsgrove, Sydney will print advice letters, add inserts and envelope them.  Production of letters is expected to occur over period 26 June – 11 July 2000.

Lodgement of Letters

Letters will be progressively lodged with Australia Post once a complete State's letters have been enveloped.  All letters should be posted by 11 July 2000.

Number of Pensioner Households Affected

The estimated number of households to receive a Group Certificate and/or Medicare Levy Exemption Certificate information is as follows:

*  Medicare Levy Exemption Certificate to these pensioners only

Letter Content

Letters

Prior to the issue of this Departmental Instruction, System Support Officers and Managers Income Support were provided with copies of the proposed paragraph sequencing and mock-ups of advice letters for this run. A number of recommendations were received and have been taken into consideration for the final version of paragraphs and sequencing.  Copies of the amended advice letters for this run are reproduced at Attachments A, B and C to this DI.

Group Certificates

Group Certificates will be issued to all pensioners whose pensions are taxable.  Group Certificates without tax deductions will be part of the advice letter sent from the mailing house.  Group Certificates for pensioners who have had tax deductions during the year, will be sent to the State Offices for checking prior to mailing.

Reduced Rate basic letter format

All reduced rate service pension, age pension and income support supplement recipients will receive: A payment box Financial Obligations (including their prescribed rate) in their advice letter.

Maximum Rate basic letter format

All maximum rate service pension, age pension and income support supplement recipients will receive: A payment box; Financial obligations (including their prescribed rate) in their advice letter.

No Income and Asset Listing

The Income and Asset listing for all pensioners is to be suppressed for this mailout.

No Obligations

Obligations are to be suppressed for all letters produced.  Reference will be made to previous obligations issued to clients.

Telephone Allowance

Letters will inform pensioners entitled to a telephone allowance payment about their quarterly payment.

Medicare Levy Exemption Certificates (MLEC)

Medicare Levy Exemption Certificates will be issued.  This will consist of a box in the Group Certificate stating the period of exemption if applicable or a separate certificate for Gold Card beneficiaries who are not in receipt of a taxable income support pension.

NON TAXABLE pensioners

Those pensioners whose pensions are not taxable (e.g. service pension on the grounds of permanent incapacity and under 65 years of age) will receive an advice letter only.  A Medicare Levy Exemption Certificate (MLEC) will be issued separately.

General Information Sheet (GIS)

Each letter will contain a General Information Sheet (GIS).  This will act as the consistent last page for gatemarking purposes at the mailing house.

Page Numbering of Advice Letters

Please note that the page numbering of the advice letters resulted in some confusion for pensioners in last year's mailout as the Group Certificates were not page numbered but were sequenced in the middle of the advice letter.  This will be the case again in this year's mailout.  It should be explained to pensioners who may query this that they aren't missing any pages.  We need to use the General Information Sheet for gatemarking purposes at the mailing house and that is the reason it appears as the last page of the advice letter.

Inserts

Australian Taxation Office (ATO)

A brochure produced in conjunction with the Australian Taxation Office (ATO), Centrelink and DVA will be included with all advice letters issued in this exercise.  The brochure is a revision of the ATO insert issued with the 1999 June mailout.  It is hoped that the brochure will significantly reduce the number of queries the State Offices receive about taxation matters.  The brochure is titled “Do you need to lodge a tax return?”  This brochure will be included with all Group Certificates and Medicare Levy Exemption Certificates.  State offices have been provided with samples of the brochures.

Issues Requiring State Office Action

Special Register and Overseas

Overseas cases for Tasmania will be sent on a cartridge to Security Mailing Services for printing.  All other States overseas letters will be printed at Hermes Precisa and forwarded to the State Offices in with normal daily advice output, for checking and mailing.  All Special Register letters will be printed at Hermes Precisa and forwarded to State Offices in with normal daily output for checking and mailing.  States will be provided with the following insert to be included in letters to these pensioners: ATO brochure “Do you need to lodge a tax return?”

Handling of Daily Advices

Cases processed in advance for 13 July 2000 should have the daily advice despatched prior to the June advice letter being sent. Daily payment advices processed after the processing run on 24-25 June 2000 for pay period 54 (13 July 2000), should be held by the State Offices until confirmation is received for the Advices Project Officer in National Office to release such advices.  This will ensure that pensioners who have pension variations processed for payday 13 July 2000 will receive their daily advice after the quarterly advice rather than in advance of it. To minimise the number of daily advices to be held whilst the June advices are processed, it is suggested that only manual cases (and essential processing) should be processed for payday 13 July 2000.

Enclosure Letters

It is possible that some States will receive some enclosure advice letters.  Enclosure advice letters will also include any advice letters that include a PCC change as problems have been encountered with the conversion card data since the Date of Effect implementation.  These cases should be checked for errors prior to the advice letter being posted.  The letters will be printed at Hermes Precisa and forwarded to the State Offices in the normal manner.  The insert “Do you Need to Lodge a Tax Return” will also need to be included with these letters.

Tax Deduction Cases

The Group Certificates for pensioners who have had tax deductions will be sent to the System Support Officers in each State for checking prior to mailing.

Reprints of selected letters

Any requests for reprints of individual advices from this mailout should be referred to System Support Officers to organise a reprint.

Reprints of Group Certificates

System Support Officers have been provided with a Group Certificate template in Word format for any reprints.

Reprints of MLEC

System Support Officers have been provided with a Medicare Levy Exemption Certificate template in Word format for any reprints.

National Office Contacts

Feedback from State Offices

Any concerns regarding letters produced as part of this run should be directly to the National Office contact officer, Kristie Wallace.  At the end of this process we will be collating all State feedback to analyse issues raised and develop solutions to address any concerns raised.  Any problems noted should be reported to the National Office contact officer with the nature of the query and the file number of the client.  Please ensure that problems are reported as early as possible.

Contacts

There will be two National Office contact for this mailout.  Any queries regarding advice wording, data cartridges, mail house printing and letter lodgement should be referred to either: Kristie Wallace (02) 6289 6019 (Phone) (02) 6289 6589 (Fax) OR Pat Webb (02) 6289 6444 (Phone) (02) 6289 6589 (Fax)

ATTACHMENT A

PARAGRAPH SEQUENCING AND TARGET AUDIENCE

PARAGRAPH	TO WHOM
State specific letterhead	All
Opening paragraph	All
Pension increases	All
Payment Diversion	All
Medicare Levy Exemption Certificate	Non Taxable
Group Certificates	Taxable and Tax deduction cases
Group Certificate issued separately	Tax deduction cases
Group Certificate issued with letter	Taxable
Contact Tax for further information	Taxable and Tax deduction cases
Medicare Levy Exemption Information	Taxable and Tax deduction cases
Telephone Allowance	All eligible for TA payment
Financial Obligations	All
What test currently paid under	All
Obligations	All
Changes You Have Already Told Us About	All
Right of Review	All
Closing	All
Signature Block (State specific)	All
Payment Information Attachment	All
Group Certificates	Taxable
General Information Sheet	All

ATTACHMENT B

SAMPLE LETTERS

JUNE PARAGRAPH CONTENT

Example 1:  Married Assmt, Reduced Rate, TA Payment.

T-ADVICE-RETURN-ADDRESS

Commonwealth Department of

Veterans' Affairs

Contact: T-CONTACT-OFFICER STATE OFFICE

Telephone: T-CONTACT-TELEPHONE

AMP Place

10 Eagle Street

Brisbane Qld 4000

Postal Address:

GPO Box 651 Brisbane Qld 4001

Telephone:

Metropolitan Residents: (07) 32238333

Country Residents: 1800 113304

Interstate Residents: 1800 777634

Facsimile: (07) 32238585

T-ADVICE-PRINT-DATE

YOUR FILE NUMBER IS T-FILE-NUMBER

T-ADVICE-SALUTATION,

I am writing to you about your T-PENSION-SP-ISS-AP payment from Veterans' Affairs

Pension increases

From 1 July this year, the payments you receive from DVA will be increased by at least 4 per cent.  The Government is paying this increase as part of the compensation measures under The New Tax System.  The increase will be paid on the first payday after 1 July.  The start date for this increase falls inside a pension fortnight so your full increase will not be received until the second pay day after 1 July.

This is to advise you that your T-PENSION-SP-ISS-AP has been increased.  This change will take effect from 1 July 2000.

Payment Information

Please refer to the enclosed Payment Information Attachment to see a breakdown of your payments.

The following table shows where your pension payments are going.

Date	Name	Payment Destination	Amount Deposited
13/07/00	Xxxxxx  Ddddddd	CBA 4930303030	$XXX.XX
	Sccccccc Dddddd	CBA 3930303030	$XXX.XX
		TOTAL	$XXX.XX
27/7/00	Xxxxxx Ddddddd	CBA 4930303030	$XXX.XX
	Sccccccc Dddddd	CBA 3930303030	$XXX.XX
		TOTAL	$XXX.XX

Group Certificates

As it is the end of the 1999/00 financial year Group Certificates are being issued.  You will need this information if you are required to lodge a tax return.

Group Certificate for T-CLIENT-NAME is enclosed with this letter.

Group Certificate for T-PTNR-NAME is enclosed with this letter.

You should contact your local Taxation Office if you have any questions about taxation.

Medicare Levy Exemption

If you have been eligible for full treatment at departmental expense during the past financial year, you do not have to pay the Medicare Levy for that period.  The period for which you have been exempt from the levy appears on your Group Certificate.

Telephone Allowance

Your quarterly telephone allowance will be paid on T-DATE-OF-PAYMENT, together with your pension payment.  The current telephone allowance rates are:

Singles Rate - $16.00

Couples Rate (each) - $8.00

World War I Veterans - $42.50

Financial Obligations

You need to tell us within 14 days (28 days if you are living overseas or receive remote area allowance) if your combined income from all sources increases above T-TOTAL-INCOME-PLUS-4 per fortnight or your combined assets, apart from your home, exceed T-PRESCR-ASSET-AMT.  Income includes deemed income from your financial assets and income from other sources.

You are currently paid under the T-INCOME-ASSET-TEST test.

Your Obligations

We have explained your obligations to you in previous letters and these obligations still apply.

Note that the notification period for changes to circumstances that may affect your pension has changed from 21 days to within 14 days (28 days if you are living overseas or receiving remote area allowance).

Changes You Have Already Told Us About

If you have told us recently about a change to your income and assets or your domestic situation, it may not have been processed before this letter was sent.  If this is the case, we will send you another letter providing details of your new pension assessment when that changes has been finalised.

Your Right of Review

If you do not agree with this variation to your pension, you may apply to have it reviewed by a Review Officer at this office.  If you do decide to apply you must do so within three months of being advised of this variation.  A request for review must be in writing and set out your reasons for seeking this review.

If you have any questions about any of the above matters, please contact the Department at the address or telephone number shown at the top of this letter.

Yours sincerely,

.si sigql3 depth 5 absolute

Gary Collins

PAYMENT INFORMATION ATTACHMENT

The Department now calculates T-PENSION-SP-ISS-AP payments on a daily basis.  This means that your fortnightly pension payment is now made up of 14 days of entitlement of pension.  Therefore, when there is a change to your circumstances on any particular day in the fortnight – your pension will be adjusted from that day.  For that reason your pension payment may be different for one or two paydays after a reassessment.

Listed below are the payment tables showing the different amounts of pension you will receive on the paydays that are affected, with the final payment table showing your ongoing payment.

PAYMENTS TO XXXXXX XXXXXXXand

XXXXX XXXXXX for Pension Payday 13 JULY 2000

PAYMENTS TO XXXXXX XXXXXXXand

XXXXX XXXXXX for Pension Payday 27 JULY 2000

This is an example only of the General Information Sheet (GIS) for service pensioners that will be used in the June mailout.  There is a separate GIS for both income support supplement recipients and age pensioners.

GENERAL INFORMATION ON SERVICE PENSION RATES AND LIMITS

(Information current as at T-ADVICE-PRINT-DATE)

MAXIMUM RATES OF SERVICE PENSION (excludes pharmaceutical allowance)

Singles Rate$386.90 (per fortnight)

Couples Rate (each)$322.90 (per fortnight)

INCOME LIMIT (per fortnight)

Before Service Pension ReducesCut Off*

Singles Rate$106.00$1087.25

Couples Rate (Combined)$188.00$1816.50

These limits increase for each dependent child or student up to the age of T-CHILD-AGE, or if rent assistance is payable.

ASSETS LIMIT

Before Service Pension ReducesCut Off*

Home Owner

Singles Rate$133,250$264,250

Couples Rate (combined)$189,500$407,000

Non Home Owner

Singles Rate$228,750$359,750

Couples Rate (combined)$285,000$502,500

These limits increase for each dependent child or student up to the age of T-CHILD-AGE, or if rent assistance is payable.

*NOTE:  Income and assets cut off limits apply to all service pensioners except blinded service pensioners.

If you are a World War 2 veteran or mariner aged 70 years or over, who served in Australia's Defence Forces or Australia's Merchant Navy between 3 September 1939 and 29 October 1945, and have qualifying service from that conflict, the following Gold Card income and asset cut off limits do not apply to you as your Gold Card is not affected by your income or assets.

INCOME CUT OFF LIMIT FOR GOLD CARD (per fortnight)

Singles Rate$300.25

Couples Rate (Combined)$524.00

Add $53.20 per fortnight for each dependent child or student to the age of T-CHILD-AGE.

ASSETS CUT OFF LIMIT FOR GOLD CARD (per fortnight)

Homeowner

Singles Rate$159,250

Couples Rate (Combined)$234,500

Non Homeowner

Singles Rate$254,750

Couples Rate (Combined)$330,000

Add approximately $5,000 for each dependent child or student up to the age of T-CHILD-AGE.

NOTE: These income and asset limits apply to the Gold Card only.  Different income and asset limits apply to the pension.  These limits can be found above the gold card income and asset limits.

DEEMING

Rather than calculating the actual income received from your financial assets, they are deemed to earn income at the following rates.

Singles

Low Rate – 3.5% interest up to the threshold of $30,800

High Rate – 5.5% interest for the remaining balance

Couples

Low Rate – 3.5% interest up to the threshold of $51,200

High Rate – 5.5% interest for the remaining balance

ILLNESS SEPARATED COUPLES

Couples separated due to ill health are paid at the single rate of service pension, but have their income and assets assessed as a couple.

RENT ASSISTANCE

You may be eligible for rent assistance if you pay rent to a non-government body or landlord.  The amount of rent assistance you receive depends on the amount of rent you pay and your family circumstances.  Rent assistance is paid at the rate of 75 cents in the dollar for every dollar you pay over the set rent limits.

When calculating the amount of rent assistance payable to a service pension recipient, any disability pension received by that person or their partner, is counted as income and may reduce the rate of rent assistance payable.

Maximum Amount of Rent Assistance Payable (per fortnight)

No children1-2 children3 or more children

Singles Rate$82.60$96.60$109.20

Couples Rate (combined)$77.60$96.60$109.20

Rent Limits (per fortnight)

No children1-2 children3 or more children

Singles Rate$73.80$97.00$97.00

Couples Rate (combined)$120.20$143.60$143.60

EXAMPLE 2: Max Rate, Sgle Assment, Taxable – Tax deductions made, TA payment.

T-ADVICE-RETURN-ADDRESS

Commonwealth Department of

Veterans' Affairs

Contact: T-CONTACT-OFFICER STATE OFFICE

Telephone: T-CONTACT-TELEPHONE

AMP Place

10 Eagle Street

Brisbane Qld 4000

Postal Address:

GPO Box 651 Brisbane Qld 4001

Telephone:

Metropolitan Residents: (07) 32238333

Country Residents: 1800 113304

Interstate Residents: 1800 777634

Facsimile: (07) 32238585

T-ADVICE-PRINT-DATE

YOUR FILE NUMBER IS T-FILE-NUMBER

T-ADVICE-SALUTATION,

I am writing to you about your T-PENSION-SP-ISS-AP payment from Veterans' Affairs

Pension increases

From 1 July this year, the payments you receive from DVA will be increased by at least 4 per cent.  The Government is paying this increase as part of the compensation measures under The New Tax System.  The increase will be paid on the first payday after 1 July.  The start date for this increase falls inside a pension fortnight so your full increase will not be received until the second pay day after 1 July.

This is to advise you that your T-PENSION-SP-ISS-AP has been increased.  This change will take effect from 1 July 2000.

Payment Information

Please refer to the enclosed Payment Information Attachment to see a breakdown of your payments.

The following table shows where your pension payments are going.

Date	Name	Payment Destination	Amount Deposited
13/7/00	SKDKDK KDKDK	CBA 02929292992	$XXX.XX
		TOTAL	$XXX.XX
27/7/00	SKDKDK KDKDK	CBA 02929292992	$XXX.XX
		TOTAL	$XXX.XX

Group Certificates

As it is the end of the 1999/00 financial year Group Certificates are being issued.  You will need this information if you are required to lodge a tax return.

Group Certificate for T-CLIENT-NAME will be mailed separately.

You should contact your local Taxation Office if you have any questions about taxation.

Medicare Levy Exemption

If you have been eligible for full treatment at departmental expense during the past financial year, you do not have to pay the Medicare Levy for that period.  The period for which you have been exempt for the levy appears on your Group Certificate.

Telephone Allowance

Your quarterly telephone allowance will be paid on T-DATE-OF-PAYMENT, together with your pension payment.  The current telephone allowance rates are:

Singles Rate - $16.00

Couples Rate (each) - $8.00

World War I Veterans - $42.50

Financial Obligations

You need to tell us within 14 days (28 days if you are living overseas or receive Remote Area Allowance) if your income increases above T-PRESCR-INC-AMT per fortnight or your assets, apart from your home, exceed T-PRESCR-ASSET-AMT.  Income includes deemed income from your financial assets and income from other sources.

You are currently paid under the T-INCOME-ASSET-TEST test.

Your Obligations

We have explained your obligations to you in previous letters and these obligations still apply.

Note that the notification period for changes to circumstances that may affect your pension has changed from 21 days to within 14 days (28 days if you are living overseas or receiving remote area allowance).

Changes You Have Already Told Us About

If you have told us recently about a change to your income and assets or your domestic situation, it may not have been processed before this letter was sent.  If this is the case, we will send you another letter providing details of your new pension assessment when that change has been finalised.

Your Right of Review

If you do not agree with is variation to your pension, you may apply to have it reviewed by a Review Officer at this office.  If you do decide to apply, you must do so within the next three months.  Such a request for review must be in writing, and must set out you reasons for seeking this review.

If you have any questions about any of the above matters, please contact the Department at the address or telephone number shown at the top of this letter.

Your sincerely,

.si sigql3 depth 5 absolute

Gary Collins

Deputy Commissioner

PAYMENT INFORMATION ATTACHMENT

The Department now calculates T-PENSION-SP-ISS-AP payments on a daily basis.  This means that your fortnightly pension payment is now made up of 14 days of entitlement of pension.  Therefore, when there is a change to your circumstances on any particular day in the fortnight – your pension will be adjusted from that day.  For that reason your pension payment may be different for one or two paydays after a reassessment.

Listed below are the payment tables showing the different amounts of pension you will receive on the paydays that are affected, with the final payment table showing your ongoing payment.

PAYMENTS TO XXXXXX

for Pension Payday 13 JULY 2000

PAYMENTS TO XXXXXX

for Pension Payday 27 JULY 2000

ATTACHMENT

General Information Sheet

EXAMPLE 3: Married Assment, Reduced Rate, Non Taxable.

T-ADVICE-RETURN-ADDRESS

Commonwealth Department of

Veterans' Affairs

Contact: T-CONTACT-OFFICER STATE OFFICE

Telephone: T-CONTACT-TELEPHONE

AMP Place

10 Eagle Street

Brisbane Qld 4000

Postal Address:

GPO Box 651 Brisbane Qld 4001

Telephone:

Metropolitan Residents: (07) 32238333

Country Residents: 1800 113304

Interstate Residents: 1800 777634

Facsimile: (07) 32238585

T-ADVICE-PRINT-DATE

YOUR FILE NUMBER IS T-FILE-NUMBER

T-ADVICE-SALUTATION,

I am writing to you about your T-PENSION-SP-ISS-AP payment from Veterans' Affairs

Pension increases

From 1 July this year, the payments you receive from DVA will be increased by at least 4 per cent.  The Government is paying this increase as part of the compensation measures under The New Tax System.  The increase will be paid on the first payday after 1 July.  The start date for this increase falls inside a pension fortnight so your full increase will not be received until the second pay day after 1 July.

This is to advise you that your T-PENSION-SP-ISS-AP has been increased.  This change will take effect from 1 July 2000.

Payment Information

Please refer to the enclosed Payment Information Attachment to see a breakdown of your payments.

The following table shows where your pension payments are going.

Date	Name	Payment Destination	Amount Deposited
13/07/00	XXXXXXX OOOOOOO	CBA 3930202020	$XXX.XX
	XEEEEEEE OOOOOOO	CBA 3930404504	$XXX.XX
		TOTAL	$XXX.XX
27/7/00	XXXXXXX OOOOOOO	CBA 3930202020	$XXX.XX
	XEEEEEEE OOOOOOO	CBA 3930404504	$XXX.XX
		TOTAL	$XXX.XX

Medicare Levy Exemption Certificate

A Medicare Levy Exemption Certificate will be issued to you separately.

Financial Obligations

You need to tell us within 14 days (28 days if you are living overseas or receive remote area allowance) if your combined income from all sources increases above T-TOTAL-INCOME-PLUS-4 per fortnight or your combined assets, apart from your home, exceed T-PRESCR-ASSET-AMT.  Income includes deemed income from your financial assets and income from other sources.

You are currently paid under the T-INCOME-ASSET-TEST test.

Your Obligations

We have explained your obligations to you in previous letters and these obligations still apply.

Note that the notification period for changes to circumstances that may affect your pension has changed from 21 days to within 14 days (28 days if you are living overseas or receiving remote area allowance).

Changes You Have Already Told Us About

If you have told us recently about a change to your income and assets or your domestic situation, it may not have been processed before this letter was sent.  If this is the case, we will send you another letter providing details of your new pension assessment when that change has been finalised.

Your Right of Review

If you do not agree with this variation to your pension, you may apply to have it reviewed by Review Officer at this office.  If you do decide to apply, you must do so within the next three months.  Such a request for review must be in writing, and must set out your reasons for seeking this review.

If you have any questions about any of the above matters, please contact the Department at the address or telephone number shown at the top of this letter.

Yours sincerely,

.si sigql3 depth 5 absolute

Gary Collins

Deputy Commissioner

PAYMENT INFORMATION ATTACHMENT

The Department now calculates T-PENSION-SP-ISS-AP payments on a daily basis.  This means that your fortnightly pension payment is now made up of 14 days of entitlement of pension.  Therefore, when there is a change to your circumstances on any particular day in the fortnight – your pension will be adjusted from that day.  For that reason your pension payment may be different for one or two paydays after a reassessment.

Listed below are the payment tables showing the different amounts of pension you will receive on the paydays that are affected, with the final payment table showing your ongoing payment.

PAYMENTS TO XXXXXX and

XXXXX for Pension Payday 13 JULY 2000

PAYMENTS TO XXXXXX and

XXXXX for Pension Payday 27 JULY 2000

ATTACHMENT

General Information Sheet