Australian Taxation Office
New or updated materials on ATO website, including:
- Class Rulings and addendum issuing on Wednesday
- Decision Impact Statement in relation to Power v Deputy Commissioner of Taxation concerning the validity of a director penalty notice for unpaid PAYG withholding taxes. Comments due by 23 October 2015.
- Single Touch Payroll - what's next? Read about outcomes from further consultation on Single Touch Payroll
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).
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.