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526期澳大利亚专业技术更新导读

2024-02-25

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会员的自我报告义务
根据条款 2.1.2，所有会员在破产、被指控刑事犯罪或受到其他专业监管机构的裁决时，均须书面告知公共会计师协会。点击此处了解更多信息

APES110 (IESBA) - 审计独立性测验 (2023)
毕马威风险管理部门发布了 "APES110《专业会计师职业道德守则》（也见于《国际会计师职业道德准则（IESBA Code）》）其中的审计独立性规定概述及相关知识测验，可在此处查阅。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。

Self-reporting obligations
As per by-law 2.1.2, all Members are required to advise in writing if they become bankrupt, if they are charged with a criminal offence, or if they are subject to an adverse finding from another professional or regulatory body. Find out more here

APES110 (IESBA) - Audit Independence Quiz (2023)
A quiz to check your ‘knowledge in relation to the audit independence provisions outlined in the APES110 Code of Ethics for Professional Accountants (also found in the IESBA Code)’ has been released by KPMG Risk Management unit and can be accessed here. More information here

IPA Register of Members
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

Final person sentenced over Operation Elbrus payroll tax fraud
A man has been sentenced by the Supreme Court of NSW for his role in a $105 million tax fraud. More information here

PAYG withholding variation for occasional donations: instrument
The ATO has registered an Instrument that varies the amount a payer is required to withhold under the pay as you go ("PAYG") system. More information here

Definition of charities as government entities: instrument
Treasury has registered an instrument that prescribes kinds of entities that will be excluded from the definition of charity. More information here

TPB latest case studies
The TPB has issued a case study concerning a tax agent who breached multiple Code of Professional Conduct and ceased to be a fit and proper person. More information here

Changes to Stage 3 tax cuts: Bills introduced
Bills have been introduced in the House of Reps proposing to give effect to the Government‘s changes to the Stage 3 tax cuts (as announced on 25 January 2024). More information here

Foreign investment fees on vacant property Bill
Bill has been introduced that proposes to increase the maximum fee to $7,000,000 that can be imposed by the Regulations for the purpose of the foreign investment framework. More information here

DTAs: interaction with foreign investment fees and State property taxes
Bill has been introduced proposing to clarify any uncertainty associated with the interaction between certain taxes and double tax agreements (DTAs). More information here

Thin cap: Senate Committee recommends passage
The majority of the Senate Economics Legislation Committee has recommended that the proposed amendments to the Bill be agreed to and that the Bill (as amended) be passed. More information here

Changes to location and producer tax offsets: draft legislation
Draft legislation has been released proposing to increase the rate of the location tax offset and introduce an alternative per season minimum expenditure threshold for drama series. More information here

MLI: synthesised text of DTA with South Africa
The ATO has released the synthesised text of Australia‘s double taxation agreement with South Africa. More information here

ATO update
The ATO have provided an update on their ‘new learning platform for small business’ and updates to their ‘guidance material’. More information here

New annual registration process: TPB article
The Tax Practitioners Board ("TPB") has issued an article explaining the new registration process for tax practitioners. More information here

Registration for financial advisers: ASIC final reminder
ASIC has issued a final reminder that from 16 February 2024, all relevant providers, including time-share advisers, must be registered with ASIC. More information here

SMSF Auditors compliance audits
The ATO website has guidance on compliance audits and the ‘minimum expectation of audit checks and evidence for SMSF Auditors’. More information here

Action taken against SMSF auditors: ASIC
In a media release, ASIC reported that in the quarter ending 31 December 2023, it had taken action against nine SMSF auditors. More information here

Updates to APRA FAQs - SDT and outcomes assessment
APRA has updated the FAQ for both the Superannuation Data Transformation ("SDT") project and the outcomes.More information here

ASIC News
Updates from ASIC in the past week including media releases, news, articles and speeches. More information here

APRA news
Updates from APRA in the past week including media releases, news, articles and speeches. More information here

QBCC update
The IPA along with CPA and CA ANZ continue to engage with the Department of Housing, Local Government, Planning and Public Works on proposed amendments to the trust account framework, including the record keeping and reporting requirements. More information here

Proposed legislative amendments
Attorney-General‘s Portfolio Miscellaneous Measures Bill 2023 passes House of Representatives, introduced to Senate. 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）