澳大利亚会计专业技术更新 - 公共会计师协会（IPA）中文官网

第488期澳大利亚专业技术更新导读

2023-03-08

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免费CPD课程 - ATO关于第100A条指南的指导意见
澳大利亚税务署（ATO）助理专员克里斯多夫•瑞恩（Christopher Ryan）和公共会计师协会（IPA）技术政策总经理托尼·格列柯先生（Tony Greco）将解读并讨论ATO关于第100A条指南的指导。本讲座将对该指南进行分析，以便您了解目前对该章节的解释，并评估其对全权信托和信托分配的使用有何影响。今天就注册吧。

《公共会计师》数字版更新
《公共会计师》将在2023年初从印刷出版物过渡到数字出版物。我们将很快与您分享这一令人兴奋的计划中更多细节。请提出您对这一计划的想法，以帮助我们塑造该出版物的未来。更多信息请点击这里。

IPA集团CEO谈IPA合规团队如何维护公众对行业的信心
公共会计师协会集团（IPA Group）的合规团队在建立公众对会计师的信任和维护信心方面发挥了重要作用。想了解更多关于如何帮助合规团队维护专业和道德标准的信息，请点击这里。

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。

FREE CPD Session - ATO‘s Guidance on Section 100A
Join ATO Assistant Commissioner Christopher Ryan and IPA’s General Manager Technical Policy - Tony Greco as they unpack and discuss the ATO‘s guidance on section 100A. This presentation will analyse the guidance with a view to enabling you to understand the current interpretation of the section and evaluate how it will impact on the use of discretionary trusts and trust distributions. Register today!

Public Accountant Digital Update
Public Accountant will transition from a print publication to a a digital publication in early 2023. We will share more information about these exciting plans with you soon, and please share your thoughts about the transition to help shape the future of the publication. More information here

IPA Group CEO speaks on how the IPA Compliance Team upholds Public Confidence in the profession
The IPA Group Compliance Team plays an important part in building public trust and maintaining confidence for accountants. To learn more about how you can help the Compliance Team maintain professional and ethical standards, click 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

Mandatory climate-related financial disclosure
The IPA has lodged a submission to Treasury, in response to their proposals to introduce mandatory climate-related disclosures in the Australian economy. The IPA broadly supports many of the proposals in the consultation paper, although highlights the need for significant simplification and relief in the SME sector. More information here

BNP Paribas Asset Management study shows strong growth in female board membership
Between 2021 and 2022, female board membership has increased overall, quite markedly in some regions, with a two percentage point increase for both the ISS universe and BNPP AM investee companies, demonstrating positive progress. However, there is still plenty of work to be done to claw back the significant underrepresentation of females on boards. More information here

PwC: ESG Reporting in Australia in 2023
PwC hosted a webinar about the ongoing ESG Reporting developments and what organisations can do to prepare in the lead up to mandatory reporting requirements. ‘No regrets moves’’ include assembling a cross-functional team and taking a stocktake of existing data. More information here

Taxpayer alert: accessing company profits tax-free
The ATO has issued Taxpayer Alert TA 2023/1 on schemes to allow individuals to access private company profits tax-free through an interposed holding company. More information here

Withholding for PSI: draft instrument
ATO has released a draft instrument that varies the amount that a PSE would otherwise be required to pay to the Commissioner in certain circumstances. More information here

Cryptocurrency: Treasury releases token mapping consultation
Treasury has released a consultation paper dealing with token mapping which is a key step in the plan to develop regulatory settings for the crypto sector. More information here

Australian philanthropy review
Government has announced that the Productivity Commission’s review of Australian philanthropy is underway. More information here

Independent review of modernising business register program
Government has announced an independent review of the modernising business register program. More information here

Measures (No 1) Bill 2023 introduced
Bill has been introduced to implement off-market share buy-backs, TPB review changes, ASIC registration or providers and assisted decision making, among other things. More information here

No. 5 Bill passes Parliament
Bill to make changes to the list of deductible gift recipients has been passed by Parliament with no amendments and awaits assent. More information here

Modernising Business Communications Bill passes House
Bill to amend the Corporations Act and other Commonwealth Acts to modernise communication methods available to businesses has passed the House of Reps. More information here

New fixed-rate method to calculate WFH running expenses
ATO has released a practical compliance guideline which finalises the “revised” fixed-rate method for employees to calculate WFH running expenses from 1 July 2022. More information here

ATO acts on billion dollar GST fraud
The government has welcomed the actions of an ATO-led taskforce in relation to what is termed “the biggest GST fraud in Australia’s history”. More information here

Legislating certain ASIC instruments: draft legislation
Treasury has released draft legislation which will incorporate “longstanding and accepted matters” currently contained in ASIC-made legislation into Corporations Act. More information here

Quality of Advice Review final report released
Government has released the Quality of Advice Review final report which makes 22 recommendations. More information here

Expenditure disclosure requirements for super funds disallowed
The Senate has passed a resolution disallowing previously registered Regulations that amended the information that must be provided by APRA regulated super funds. More information here

Competency standards for approved SMSF auditors to sunset
ASIC has proposed to allow a class order relating to competency standards for approved SMSF auditors to sunset. More information here

ASIC highlights strategic and enforcement priorities
ASIC has issued a media release warning businesses that it is expanding its enforcement focus targeting greenwashing, predatory lending and misleading insurance pricing. More information here

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友情链接
国际会计准则理事会（IASB）	澳大利亚联邦内政部	中国国家税务总局
亚太会计师联合会（CAPA）	澳大利亚会计准则理事会（AASB）	中国会计视野
澳大利亚会计职业与道德准则委员会（APESB）	中华人民共和国财政部	中国银行
澳大利亚证券与投资委员会（ASIC）	中国注册会计师协会	英国财务会计师协会（IFA UK）