#header
{
	height: 110px;
	width: 100%;
}

#topsection{
    background-color : #ffffff;
    padding:0;
    margin: 0 ;
    width: 100%;
    height: 110px;
}

#topnav
{
    color: #FFF;
    text-align: right;
    background : #ffffff url(http://taxreview.treasury.gov.au/_images/utility_tile.gif) repeat-x;
    width: 100%;
    text-transform: uppercase;
    font-size: .9em;
    height: 25px;
}

#topnav a
{
    color: #ffffff;
    text-decoration: none;
}

#topnav ul
{
    list-style-type: none;
    margin: 0;
    padding-top: 3px;
}

#topnav li
{
    display: inline;
    padding: 0 10px;
    border-right: solid 1px #ffffff;
}

#topnav a:hover
{
    color: #ffffff;
    text-decoration: none;
}

#topnav li.last
{
    border-right: 0;
}

#divTopNav
{
	float: right;	
	height: 25px;
}

#topimage
{
	height: 110px;	
}

img 
{
	border:0;
}

#footer-bar
{
	clear: both;	
}