/*
Theme Name: Indirect Tax
Theme URI: http://www.indirecttax.com.au
Description: This theme has been specifically built for Indirect Tax modified from wordpress's Twenty Ten theme and photoshop template
Version: 0.1
Author: Troppus IT & Management
Author URI: http://www.troppus.com.au
*/

* {	margin:0; padding:0; font-size:100%;}

body{background:#FFFFFF; text-align:center;}

img {vertical-align:top;}
a img { border:0;}
ul { list-style:none;}

.left { float:left;}
.right {float:right;}
.clear  { clear:both;}

html{ font-family:Arial, Helvetica, sans-serif; font-size:0.75em; line-height:1.667em; color:#555555;}
input, select { vertical-align:middle; font-weight:normal;}

a {color:#e22f2a; outline:none;text-decoration:none;}
a:hover{text-decoration:underline;}
h3 a{color:#666666;}
p {padding-top:20px; font-size:1.2em;}
h2{ display:inline-block; }
h3{ font-size:34px;padding-top:35px; padding-bottom:8px;}
h3.first{ padding-top:0px;}
h4{ font-size:1.767em;}
#content strong{font-weight:bold;}
#content em{ background:#858585; color:#fff; display:inline-block; padding:0 5px;font-style:normal;}
.column-1 ul{margin-top:1em;}
.column-1 li{margin-left:1em;list-style:square;font-size:1em;color:#666666;}
#content .strong1{ background:url(images/text1-tail.gif) top repeat-x #aa0404; padding:0 9px; margin-bottom:6px;}
#content .strong2{ color:#fd0747; background:none;}

h2{ font-size:2.9em; color:#666666; line-height:1.477em; padding-bottom:12px; }
#page1 h2{font-size:5em;}
h2 span{ display:inline-block; }
h2 strong{ font-size:0.461em; line-height:1.333em; display:block; text-align:right; margin-top:-25px; color:#999999;}
cite{ display:block; font-style:normal;}

/* ============================= main layout ====================== */
.imgindent {margin:0 20px 0 0; float:left;}
.imgindent2 {margin:5px 13px 0 0; float:left;}
.phone{ float:right; padding-right:20px;}
.space1{ margin-left:62px;}
.space2{ margin-left:52px;}
.space3{ margin-left:99px;}
.margin1{ margin-top:17px;}
.padding1{ padding-top:13px;}
.padding2{ padding-top:33px;}
.padding3{ padding-top:25px;}
.padding4{ padding-top:16px;}

/* ============================= header ====================== */
#header{ background:url(images/header-tail.gif) top repeat-x #fff;}
#header .top{ width:100%; overflow:hidden; height:60px;position:absolute;z-index:1;}
#header .menu{ float:right; padding:0 43px 0 0;}
#header .menu li{ float:left; font-size:1.083em; text-transform:uppercase; padding-right:28px;}
#header .menu a{ color:#ffffff; text-decoration:none; display:inline-block; padding:15px 0 25px 0;}
#header .menu a:hover, #header .menu .active{ color:#e22f2a; background:url(images/menu-item-bg-act.gif) bottom center no-repeat;}
#header .menu a:active{ padding:17px 0 23px 0;}
#header .logo{ padding-top:31px;}

/* ============================= content ====================== */
#content .indent{ padding:33px 20px 50px 5px;}
#content .indent1{ padding:70px 60px 54px 5px;}
.row{ background:bottom center repeat-x #dedede; position:relative; font-size:1.083em; line-height:1.385em;}
.row .indent{ padding:20px 95px 30px 2px;} /*  padding:40px 95px 75px 2px; */
#page1 .row .indent{ padding:40px 95px 75px 2px;}
.row .indent1{ padding:40px 20px 75px 2px;}
.row .link1{ display:inline-block; color:#1a1a1a; text-decoration:none; background:url(images/link1-left-bg2.gif) left top no-repeat #fff; vertical-align:top; margin:6px 0 0 7px; cursor:pointer;}
.row .link1 span{ display:inline-block; background:url(images/link1-right-bg2.gif) right top no-repeat;  padding:2px 14px;}
.row .link1:hover{  background:url(images/link1-left-bg2-act.gif) left top no-repeat #e0e0e0;}
.row .link1:hover span{ background:url(images/link1-right-bg2-act.gif) right top no-repeat;}


.link{ display:inline-block; font-size:1.083em; color:#fff; text-decoration:none; background:url(images/link-tail.gif) top repeat-x; margin-top:15px; cursor:pointer;}
.link span{ display:inline-block; background:url(images/link-left-bg.gif) left top no-repeat;}
.link span span{ background:url(images/link-right-bg.gif) right top no-repeat; padding:0 11px 2px 11px;}
.link:hover{ background:url(images/link-tail-act.gif) top repeat-x; }
.link:hover span{ background:url(images/link-left-bg-act.gif) left top no-repeat;}
.link:hover span span{ background:url(images/link-right-bg-act.gif) right top no-repeat;}
.link2{ vertical-align:top; position:absolute;}

.list li{ background:url(images/list-unline.gif) bottom repeat-x; font-size:1.083em; line-height:2.077em;}
.list .last{ background:none;}
.list a{ text-decoration:none; background:url(images/list-marker.gif) no-repeat 0 6px; padding-left:16px; }
.list a:hover{ color:#555555;}

.text1{ line-height:1.583em;}

/* ============================= page0 ====================== */
#page0 .row{ background:bottom center repeat-x #a90404; color:#fff;}
#page0 .row-tail{ background: bottom center repeat-x;}
#page0 .row .main{ background:url(images/page1-row-bg.jpg) right bottom no-repeat; height:318px;}
/* #page0 .row .extra-bg{ background:url(images/extra-bg.png) no-repeat 0 0; position:absolute; height:480px; width:583px; right:1px; bottom:-1px;} */
#page0 .row .indent{ padding:57px 570px 40px 2px;}

#page0 .row h2{ font-size:4.231em; line-height:1.273em; padding-bottom:28px; color:#fff;}
#page0 .row h2 strong{ font-size:0.545em; color:#fff; display:block; text-align:right; margin-top:-16px;}
#page0 .row .link1{ display:inline-block; color:#1a1a1a; text-decoration:none; background:url(images/link1-left-bg.gif) left top no-repeat; vertical-align:top; margin:6px 0 0 5px; cursor:pointer;}
#page0 .row .link1 span{ display:inline-block; background:url(images/link1-right-bg.gif) right top no-repeat; padding:0 11px;}
#page0 .row .link1 span span{ background:#fff; padding:2px 3px;}
#page0 .row .link1:hover{  background:url(images/link1-left-bg-act.gif) left top no-repeat;}
#page0 .row .link1:hover span{ background:url(images/link1-right-bg-act.gif) right top no-repeat;}
#page0 .row .link1:hover span span{ background:url(images/link1-tail-act.gif) top repeat-x;}

/* ============================= footer ====================== */
#footer{ border-top:solid 1px #d9d9d9;}
#footer p{ line-height:1.417em; color:#aaaaaa; padding:15px 0 0 5px;}
#footer p a{ text-decoration:none;}
#footer p a:hover{ text-decoration:underline;}

#footer .menu{ padding:14px 39px 0 0;}
#footer .menu li{ float:left; font-size:0.917em; text-transform:uppercase; padding-right:21px;}
#footer .menu a{ color:#aaaaaa; text-decoration:none;}
#footer .menu a:hover{ color:#fd0747;}
#footer .right{ text-align:right;}
#footer .right div{ padding:14px 60px 0 0; font-size:12px;}
#footer .footer-link{ display:inline-block; color:#fff; text-decoration:none; background:url(images/footer-link-left-bg.gif) left top no-repeat #c2c2c2; cursor:pointer;}
#footer .footer-link span{ display:inline-block; background:url(images/footer-link-right-bg.gif) right top no-repeat; padding:0 5px 2px 5px;}
#footer .footer-link:hover{ background:url(images/footer-link-left-bg-act.gif) left top no-repeat #9c9c9c; }
#footer .footer-link:hover span{ background:url(images/footer-link-right-bg-act.gif) right top no-repeat;}

/* ============================= forms ============================= */
#ContactForm{ padding-top:0px;}
#ContactForm label{ display:block; height:42px;}
#ContactForm input{ border:solid 1px #7d7d7d; background:none; font-family:Arial, Helvetica, sans-serif; font-size:1em; color:#000; padding:1px 2px 1px 3px; width:257px; cursor:text;}
#ContactForm textarea{ border:solid 1px #7d7d7d; background:none; font-family:Arial, Helvetica, sans-serif; font-size:1em; color:#000; padding:1px 2px 1px 3px; width:257px; height:195px; overflow:auto; cursor:text;}
#ContactForm .link{ float:right; margin:16px 0 0 20px;}
/* =Images
-------------------------------------------------------------- */

#content img {
	margin: 0;
	height: auto;
	max-width: 640px;
	width: auto;
}
#content .attachment img {
	max-width: 900px;
}
#content .alignleft,
#content img.alignleft {
	display: inline;
	float: left;
	margin-right: 24px;
	margin-top: 4px;
}
#content .alignright,
#content img.alignright {
	display: inline;
	float: right;
	margin-left: 24px;
	margin-top: 4px;
}
#content .aligncenter,
#content img.aligncenter {
	clear: both;
	display: block;
	margin-left: auto;
	margin-right: auto;
}
#content img.alignleft,
#content img.alignright,
#content img.aligncenter {
	margin-bottom: 12px;
}
#content .wp-caption {
	background: #f1f1f1;
	line-height: 18px;
	margin-bottom: 20px;
	padding: 4px;
	text-align: center;
}
#content .wp-caption img {
	margin: 5px 5px 0;
}
#content .wp-caption p.wp-caption-text {
	color: #888;
	font-size: 12px;
	margin: 5px;
}
#content .wp-smiley {
	margin: 0;
}
#content .gallery {
	margin: 0 auto 18px;
}
#content .gallery .gallery-item {
	float: left;
	margin-top: 0;
	text-align: center;
	width: 33%;
}
#content .gallery img {
	border: 2px solid #cfcfcf;
}
#content .gallery .gallery-caption {
	color: #888;
	font-size: 12px;
	margin: 0 0 12px;
}
#content .gallery dl {
	margin: 0;
}
#content .gallery img {
	border: 10px solid #f1f1f1;
}
#content .gallery br+br {
	display: none;
}
#content .attachment img { /* single attachment images should be centered */
	display: block;
	margin: 0 auto;
}


.screen-reader-text{
display:none;
}
#content table.temp td{padding:0 4em 3em 0;width:24em;} 
#content table.temp td img{float:left; margin-right:1em; margin-bottom:1em;}
#content table.temp td h4{font-size:1.3em;}
#content table.temp td p{padding-top:5px;font-size:1em;}