会计专业技术更新
第479期澳大利亚专业技术更新导读       
2022-10-01

请关注

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。 

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
 
 
Revised sitting dates for Federal Parliament
The revised sitting dates have been released following the cancellation of Parliament for two weeks as a mark of respect for the passing of Queen Elizabeth II.
More information here


ATO DIS on retrospective amendments to JobKeeper
ATO has released a Decision Impact Statement on a Federal Court case which held that retrospective amendments to the JobKeeper rules applied to deny entities to payments.
 More information here

Franked distributions funded by capital raisings: draft legislation
Treasury has released draft legislation which proposes to prevent certain distributions that are funded by capital raisings from being frankable.
 More information here


Simplifying FBT record-keeping requirements: draft lesgislation
Treasury has released draft legislation which proposes to prevent certain distributions that are funded by capital raisings from being frankable.
 More information here

Third party reporting to ATO: exclusions for certain shares and units
ATO has registered an instrument which excludes certain companies and trusts from reporting certain transactions which change the composition of assets.
 More information here

ANAO commences audit of government response to taskforce
ANAO has commenced a performance audit of the implementation of the government response to the Black Economy Taskforce Report in 2017.
 More information here

Non-profit sporting and games clubs
ATO has released a ruling that considers whether not-for-profit clubs are exempt from income tax under the encouragement of a game or sport category.
 More information here

Non-commercial losses: flood, bushfire, and COVID-19 impacts
ATO has released a practical compliance guideline which provides safe habour for qualifying individuals with non-commercial business losses for certain years.
 More information here

Draft margin scheme valuation determination
ATO has issued a draft legislative instrument which specify the requirements for making valuations for the purposes of the margin scheme.
 More information here

Residential colleges and GST-free supplies
Draft PCG has been released which sets out a proposed compliance approach for universities and residential colleges re supply of accommodation and meals.
 More information here

Section 100A PCG - additional draft green zone scenarios
The ATO has released a consultation document which includes additional draft green zone scenarios to be included in the practical compliance guideline dealing with section 100A reimbursement agreements.
 More information here
 
 
Financial Accountability Regime: draft rules
Government has released draft rules to support the establishment of the Financial Accountability Regime. More information here

APRA information paper on prudential architecture
APRA has released an information paper outlining its plans to modernize the architecture of its prudential standards and guidelines for banks, insurers and super licensees. More information here
 
 
Review of YFYS: working group established 
Government has established a Technical Working Group as a part of its review of the Your Future, Your Super laws. 
More information here

Annual performance test for faith-based products
Treasury has released draft regulations to support the proposed amendments for supplementary performance testing for faith-based products.
 
More information here
 
 
IGTO reporting pack released: Q4 FY22
IGTO has released its FY22 Q4 reporting pack highlighting its activities during the quarter including total complaints and KPI results.
 More information here

Consumer Data Right
The Government is continuing to roll out the Consumer Data Right (CDR) to enable consumers to ‘shop around’ their data to try and get a better deal from banks, telcos and eventually energy companies. There is a direct impact on intermediaries such as accountants and tax agents. The IPA is heavily involved in advocacy on CDR and will continue to update members. More information here
 
Consultation: Safeguard mechanism reform 
The Department of Industry, Science and Resources released a consultation paper proposing a reform to the Safeguard Mechanism.
 More information here

Australian Peak Bodies Submission to the International Sustainability Standards Board (ISSB)
The IPA was one of 20 Australian peak professional associations to make an unprecedented submission to the ISSB, comprising a mix of preparer, investor, and director perspectives.
 More information here

Harvard Business School Professor Robert S. Kaplan speaks exclusively on ESG Reporting
This IPA-hosted event, Professor Kaplan explained that sustainability reporting can be addressed within the shareholder value approach by identifying and measuring the negative and positive externalities from corporate decisions and actions. More information here

IPA Reflect Reconciliation Action Plan
The Institute of Public Accountants has formally commenced its reconciliation journey through the release of its first Reflect Reconciliation Action. More information here
 
 
联系我们 网站地图 IPA会员中心及商城会员隐私政策 IPA会员中心及商城服务协议

关注IPA官方微信
在线咨询