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The contents of this website have been prepared for general guidance on matters of interest only, and do not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, the Export Council of Australia, Australia & New Zealand Banking Group Ltd, Hunt & Hunt Lawyers, its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this website or for any decision based on it. Specifically, tariff rates are subject to change and the rates listed on this website reflect tariff rates as at 1 April 2015.