会计专业技术更新
第472期澳大利亚专业技术更新导读       
2022-06-27

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让我们知道您认为 IPA 会员需要且实用的技能,有机会获得最高两小时的免费CPD学分
我们聘请了Incept Labs研究公司协助我们确定会员现在和未来所需的技术和非技术技能。我们期望您的来信!为感谢您做出贡献、参与初始和后续调查,您将获得两小时的免费CPD学分。如有兴趣或想了解更多信息, 请点击此处

让我们知道您为什么选择不参与我们提供的免费心理健康培训
我们最近与迪肯商学院合作提供免费心理健康培训。 如果您决定不注册参与,我们想要了解主要原因是什么?点击此处完成调查。 您的反馈将帮助迪肯大学了解如何改进他们的项目,以更好满足像您这样的商业顾问的需求。

解决商业纠纷的新帮助门户网站
维州小型企业委员会Victorian Small Business Commission (VSBC) 刚刚推出了一个新的在线帮助门户网站,供人们申请帮助,包括解决商业纠纷。更多信息请点击此处

IPA新会员注册信息  
会员名册列出了近期公共会计师协会(IPA)的新注册会员。董事会向所有新会员和升级会员表示祝贺。点击此处查看新注册会员名单。 

更新您的电邮接收偏好  
根据去年开展的会员满意度调查结果,协会决定改变向会员发送电子邮件的方式。您可以点击此处预设感兴趣的CPD主题以及会员优惠内容。 

Receive up to two free CPD hours by letting us know what you consider necessary and useful skills for IPA members
We have engaged a Research Company Incept Labs to assist us in defining the technical and non-technical skills our members need, now and into the future. We want to hear from you! As a thank you for your participation in an initial survey and a follow up survey, you will receive two free CPD hours for your contribution for both surveys. To express your interest, or for more information, click here.

Let us know why you chose not to take part in our free Counting on U Mental Health Training
We recently partnered with Deakin Business School to offer free Counting on U mental health training. If you decided not to register, we’re interested to know the main reason why? Click here to answer the poll. Your feedback will help Deakin understand how to improve their program to better suit the needs of business advisors, like you.

New help portal for resolving commercial disputes  
The VSBC has just launched a new online help portal for people to apply for their help, including help to resolve commercial disputes. More information here


IPA Register of Members
The Register of Members lists is the Member Register of the Institute of Public Accountants. The board of directors extend their congratulations to all new members and those who have advanced in status. View the Register of Members here

Update your email preferences
Based on the results of our satisfaction survey last year, we have changed the way we send you emails. You can now select which CPD topics and member offers you are interested in. More information here
 
 
ATO releases Tax Time 2022 for tax professionals
The ATO has released its "Tax Time 2022" which provides forms and support for tax professionals.
 More information here

COVID-19: ATO reminder of things to consider
The ATO has highlighted certain COVID-19 related matters that should be taken into account when preparing tax returns this tax time. 
More information here

ATO DIS on Carter: disclaimers of trust income
The ATO has issued a Decision Impact Statement on the Carter case in which the High Court held that disclaimers of the right to trust income did not operate retrospectively. 
More information here

Div 7A and UPEs: sub-trust arrangements maturing in 2021-22 and beyond
The ATO has extended the operation of PCG 2017/13, its current guidance on Div 7A unpaid present entitlements and sub-trust arrangements with interest-only payments, so that it can is guidance to arrangements maturing after 30 June 2021. 
More information here

ATO DIS on Greig case: no change to rulings
The ATO has issued an update to its Decision Impact Statement on the Full Federal Court decision in Greig v FCT [2020] FCAFC 25. The update indicates that the ATO will not be revising any of the relevant rulings in light of the decision.
 More information here

GST payable on subdivided lots: ATO DIS
The ATO has issued a Decision Impact Statement on a case in which the AAT found that an SMSF which sold subdivided residential lots was required to be registered for GST and thus liable to pay GST on the sale of those lots.
 More information here

S100A guidance for the 2021-22 income year
This guidance will assist registered tax agents and trustees understand when section 100A of the Income Tax Assessment Act 1936 (S100A) may be relevant.
 More information here

Professional firm profit allocation arrangements – Reminder
‘Professional firms (such as accounting, law, medical, engineering, architecture, management consulting, and financial service practices) should review their profit allocation arrangements using PCG 2021/4 Allocation of professional firm profits – ATO compliance approach, which applies from 1 July 2022.’
 More information here
 
 
New financial reporting requirements for AFS licensees
ASIC has announced new financial reporting requirements for certain Australian financial services licensees. More information here
 
 
High Court ruling on validity of SMSF BDBN clause
The High Court has ruled that reg 6.17A of the SIS Regs does not apply to SMSFs, and therefore clauses in an SMSF‘s deed operated as a binding death benefit nomination. 
More information here

NALI/NALE rules: ATO extends transitional compliance
The ATO has advised that it is extending the transitional compliance approach to the NALI/NALE rules contained in PCG 2020/5 by 12 months, ie to 30 June 2023. 
More information here

Family law super splits: interest rate for adjusting base amount
A determination has been made to specify the interest rate to be used for adjusting the "base amount" allocated in a court order or a superannuation agreement, under the Family Law Act 1975, that splits a future defined benefit superannuation interest or an interest in an SMSF. 
More information here

Start date for proposed amendments to APRA audit standard for super reporting
APRA has released a response to consultation on its proposed amendments to Prudential Standard SPS 310 Audit and Related Matters (SPS 310). 
More information here

Insurance in superannuation: APRA standard SPS 250 finalised
APRA has registered a determination to finalise its revisions to Prudential Standard SPS 250 (Insurance in Superannuation). 
More information here
 
 
ASIC Information Sheet on warning and reprimands
ASIC has released information on how it will exercise powers given to it as a result of the Hayne Royal Commission to give warnings and reprimands to financial advisers.
 
More information here

ACCC – small business update
Australians lost over $205 million to scams between 1 January and 1 May, a 166% increase compared to last year, according to new data from Scamwatch. Broadband speeds are improving but there are still issues. Airports suffered during the pandemic but still made profits.
 
More information here

New CPD requirements for BAS agents mandated by the TPB commencing 1 July 2022
The TPB’s new CPD policy for tax and BAS agents commences from 1 July 2022. In particular, BAS agents should complete a minimum of 90 hours of CPE over a 3-year period. 
More information here

Help shape the administration of the tax, super and registry systems
We’re currently refreshing the membership of the Tax Practitioner Stewardship Group (TPSG), one of our most important consultation and codesign forums, and are inviting all registered agents to nominate themselves or one of their staff to become members. More information here
 
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