Australian Taxation Office

New or updated materials on ATO website, including:

Superannuation

Superannuation Industry (Supervision) modification declaration No. 1 of 2015 provides exceptions to restrictions on minimum benefits for members of superannuation funds (remaking Modification Declaration No 26).

Customs

The Minister for Immigration and Border Protection has given notice in the gazette that the First Protocol to amend the ASEAN-Australia-New Zealand Free Trade Agreement enters into force for Australia on 1 October 2015.