Anna comes to you for advice, wanting to know what action(s), if any, she can take against Heath for his incorrect advice, and whether Heath can rely on any defences. Please restrict your answer to discussion of theCivil Liability Act2003(Qld)

Anna is running a successful small business, 'Anna's Cat Clothing Emporium' \"ACCE\" selling 'the latest fashion in cat attire', which commenced in 2015. Her decorative hats and cat tuxedos are her best-selling items. In January 2019, she launched a product line called 'Puss in Boots', an extensive line of customizable cat shoes. She anticipated signicant interest in the shoes but unfortunately, due to the Covid-19 pandemic and a drop in non-essential spending by consumers, Anna now has too many of the shoes in stock. She has been a client of Heath's accounting practice since ACCE's formation in 2015. Anna would typically only have one appointment with Heath at the end of the nancial year, but in this instance had several additional appointments to discuss her affairs with Heath. Anna sought advice on her business affairs, particularly with respect to her eligibility for various government grants, such as 'Job Keeper\