会计专业技术更新
第491期澳大利亚专业技术更新导读       
2023-04-13

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会计职业与道德准则委员会(APESB)发布修订后的公告
我们的会员应该已注意到,会计职业与道德准则委员会(APESB)已发布了修订后的公告。更多信息请点击这里

会计职业与道德准则委员会关于国际会计师职业道德准则理事会(IESBA)税收筹划及相关服务征求意见稿的虚拟圆桌会议
APESB将于2023年4月19日上午7:30至10:00(北京时间)举行虚拟圆桌会议,征求对IESBA发布的新征求意见稿的反馈意见,该征求意见稿建议对《国际专业会计师道德准则》(包括国际独立准则)进行修订,以解决税务规划和相关服务问题。更多信息请点击这里

调查——评估应对澳大利亚老年人受虐待的国家计划——结束日期: 202347日星期五。
更多信息请点击这里

《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CEOIPA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。

APESB issues revised pronouncements
Members should be aware that the Accounting Professional & Ethical Standards Board Limited (APESB) has issued revised pronouncements. More information here

APESB Virtual Roundtable on IESBA’s Tax Planning & Related Services Exposure Draft
APESB is holding a virtual roundtable on 19 April 2023 between 9.30am and 12.00pm to seek feedback on a new exposure draft issued by the International Ethics Standards Board for Accountants (IESBA), which proposes revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) addressing Tax Planning and Related Services. More information here

Survey - Evaluation of the National Plan to Respond to the Abuse of Older Australians – Closing: Friday 7 April 2023.
More information here

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
 
 
IESBA Sustainability Roundtable
The IESBA hosted one of four global roundtables in Sydney last week. The IPA Group was represented at the forum, which consisted of keynote addresses and rich discussions in breakout rooms.
 
More information here

Safeguard Mechanism reform – Australia’s flagship climate policy
Two weeks ago, the IPA reported on the Safeguard Mechanism debate in the context of the release of the IPCC’s Sixth Assessment Report. A couple of days later, a deal was struck enabling the Labor Government’s reform to pass through. 
More information here

Consumers care about sustainability-and back it up with their wallets
A US study from McKinsey and NielsonIQ examines sales growth for products that claim to be environmentally and socially responsible. The study broadly reveals a clear and material link between ESG-related claims and consumer spending. 
More information here
 
 
Electronic sales suppression technology progress report
Treasury and the ATO have issued a report on the operation of 2018 legislation which strengthened penalties to deter the possession, manufacture and distribution of ESST. 
More information here


TPB releases three new guidance documents
The Tax Practitioners board has released three new TPB information sheets on tax and BAS agent services. 
More information here

Disclosure of subsidiaries by public companies: draft legislation
Treasury has released draft legislation which will require Australian public companies (listed and unlisted) to disclose information on the number of subsidiaries. 
More information here

Productivity Commission five year inquiry report released
The Productivity Commission has released the report on its latest five-year productivity inquiry. 
More information here


FBT: LAFHA reasonable amounts for meals
ATO has released the weekly amounts for reasonable food and drink expenses for employees receiving a LAFHA for the 2023-23 FBT year. 
More information here

FBT: cents per kilometre rates 2023-24
ATO has published the cents per kilometre rates for calculating the taxable value of fringe benefit arising in the 2023-24 FBT year from the private use of motor vehicles. 
More information here


Waiver of tax invoice requirement: instrument registered
ATO has registered a series of legislative instruments waiving the requirement to hold a tax invoice when they hold a document that meets the requirements prescribed. 
More information here

Novated leases for motor vehicles: GST Determination registered
ATO has registered a determination that waives the requirement to hold a tax invoice when making an acquisition through a novation arrangement. 
More information here

GST treatment of financial supplies
ATO issued an Addendum to GSTR 2002/2 on financial supplies which includes general updates for amendments to GST rules. 
More information here

GST treatment of ATM service fees and card surcharges
ATO has released a draft update to GSTR 2014/2 which includes proposed changes to reflect various changes to RBA’s rules. 
More information here

IESBA proposes Tax Planning and Related Services revisions to the Code
The International Ethics Standards Board for Accountants (IESBA) has released Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services for public comment. Members are encouraged to send comments to the IPA prior to 5 May 2023 at ipaadvocacy@publicaccountants.org.au
More information here

One month to go! New lodgment deferral function coming
The ATO are working with registered agents and associations to make sure the new lodgment deferrals function in Online services for agents is ready to launch in late April. 
More information here
 
 
ASIC report: Superannuation insurance outcomes for members
ASIC has released a report of its review of a sample of 15 super trustees and their progress on delivering better life insurance outcomes for members. 
More information here
 
 
Super balances above $3m consultation paper released
Treasury has released a consultation paper addressing the announcement to increase the tax rate for super fund earnings from 15% to 30% for super balances above $3m. 
More information here

SMSFs: ATO rectification directions
ATO has released PS LA 2023/1 which sets out the relevant matters ATO staff should consider when deciding whether to issue a rectification direction to an SMSF trustee. 
More information here

Preparing to conduct your SMSF Audits
‘As a self-managed super fund (SMSF) auditor you play a critical role in helping maintain the health and integrity of the sector through your annual SMSF audits’. 
More information here

Lodging your SAR through your tax professional?
The ATO website states that ‘If you registered your self-managed super fund (SMSF) during the 2022 income year and you have a tax professional, your SMSF annual return (SAR) was due on 28 February 2023. If your return has not been lodged, you should do so immediately to avoid penalties. 
More information here
 
 
IGTO quarterly reporting pack Q2 for FY23
The IGTO has released its FY23 Q2 reporting pack highlighting its activities during the quarter. 
More information here
 
 
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