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澳大利亚税务署警示纳税人：利用循环融资安排申请早期投资者税收抵免
反洗钱/反恐融资改革获得批准
《2024 年反洗钱和反恐融资法修正案》已获得批准。更多信息请点击此处。 |
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澳大利亚证券和投资委员会强调 2024 年 12 月 31 日财务报告的重点领域
澳大利亚证券和投资委员会强调的重点领域包括减值和资产价值、准备金、年末完成财务报告之前的事件以及 OFR 中的披露。更多信息请点击此处。 |
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网络卫士指南
网络卫士（CyberWardens） 网站有一份免费指南可供下载，该指南提供简单、可行的步骤，帮助你在非工作日加强数字防御，同时提供非工作日期间的快速提醒，以确保你和你团队的网络安全。更多信息请点击此处。
自我报告义务
根据附则 2.1.2，任一会员如果破产、被指控犯有刑事罪或受到其他专业或监管机构的不利裁决，都必须以书面形式告知。点击此处了解更多信息
国际会计师职业道德准则理事会颁布了2024 APES110审计独立性测验—第四版
国际会计师职业道德准则理事会颁布的APES110审计独立性测验在 2024 年底再次推出！包含20道题的测验。更多信息请点击此处 |
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ATO Taxpayer Alert: Early stage investor tax offset claimed using circular financing arrangements
The ATO is reviewing cases where individuals have claimed the early stage investor tax offset through tailored financial arrangements. More information here.
AML/CTF reforms receive assent
The Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2024 has received assent. More information here. |
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ASIC highlights focus areas for 31 December 2024 financial reports
ASIC has highlighted focus areas including impairment and asset values; provisions; events after year end before completing the financial report and disclosures in the OFR. More information here. |
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Happy Holidays from the IPA
The IPA wishes you a Merry Christmas and a Happy New Year! More information here
CyberWardens Guide
The CyberWardens website has a free guide to download that ‘offers simple, actionable steps to help you bolster your digital defences during the festive season, along with quick holiday-themed reminders to keep you and your team cyber-safe.’ More information here.
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
2024 APES110 (IESBA) Audit Independence quiz—the fourth edition
The APES 110 (IESBA) Audit independence quiz is back for 2024! Complete the quiz (20 Questions), submit your contact details, and receive the answers and analysis. More information here |
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2025–26 Pre-Budget submissionsThe Assistant Treasurer and Minister for Financial Services has called for submissions from individuals, businesses and community groups on their views regarding priorities for the 2025–26 Budget.’ More information here.ATO – Legislation updateThe ATO have provided a legislation update on a number of measures that received Royal Assent on Tuesday, 10 December 2024 . More information here.ATO UpdatesThe ATO have provided updates on: ‘holding some refunds to reduce cheques; New guidance released on schemes targeting early stage investors’ and other topics of interest. More information here.Factors released for indexation of student debtThe ATO has registered 2 instruments determining the indexation factors for student debt (HELP, ASSL and Financial Supplement debt). More information here.Social Security indexation rates released for 1 January 2025The Department of Social Security has published the January 2025 social security rates and thresholds on their website. More information here.Quarterly SIC and GIC rates releasedThe ATO has published the shortfall interest charge (SIC) and general interest charge (GIC) rates for January-March 2025. More information here. ATO Taxpayer Alert: Private companies guaranteeing third-party loansThe ATO is reviewing arrangements where private companies guaranteeing third-party loans, potentially circumventing Div 7A of the ITAA 1936. More information here.Division 7A: interposed entity loan guarantee arrangements (TD 2024/D3)TD 2024/D3 sets out the ATO’s preliminary view that s 109U ITAA 1936 is not confined to arrangements where a private company gives a guarantee to another private company. More information here.CGT event K6: disposal of pre-CGT shares or trust interestsThe ATO has issued a draft update to TR 2004/18 to revise and clarify the ATO view on CGT event K6. More information here.Simplified transfer pricing record-keeping options: 2024-25 interest ratesThe ATO has released its annual update of PCG 2017/2 setting out interest rates for the 2024-25 year. More information here.Tax bills receive assentA number of recent bills have received assent, including the Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024. More information here.ATO approach to suspected fraud involving unconnected third parties (PS LA 2024/1)PS LA 2024/1 outlines the steps that ATO officers need to take where there is suspected fraud involving unconnected third parties. More information here.New Productivity Commission inquiries: the five pillars of productivityThe Government has formally tasked the Productivity Commission with 5 new inquiries focused on identifying ways to boost Australia’s productivity. More information here.Digital news bargaining incentive announcedThe Government announced it will establish a news bargaining incentive aimed at ensuring large digital platforms contribute to sustainability of news and journalism. More information here.
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APRA September quarter superannuation statistics
APRA has published its quarterly Superannuation Industry Publication, Product Statistics and Fund-Level Statistics for the September 2024 quarter. More information here.
Transitional rules made for defined benefit permanent incapacity benefits
The transitional rules give effect to the Government’s policy objective that no veteran is worse off because of the Federal Court decision in Douglas. More information here. |
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Treasury Laws Amendment Bill 2024: Enhanced Disclosure Of Ownership Of Listed Entities
The IPA have made a submission on the Treasury Laws Amendment Bill 2024: Enhanced Disclosure Of Ownership Of Listed Entities stating that overall, the IPA supports the proposed legislative reform. More information here.
Updated ASIC Regulatory Guide 133 Funds management and custodial services
ASIC has updated RG 133 including updated references to relevant legislative instruments and good practices for crypto-assets holders. More information here. |
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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.
Proposed legislative amendments, Government announcements and consultations
Updates from the government including legislation. More information here.
Queensland Building and Construction Commission (QBCC) – Annual reporting
The QBCC have advised in their newsletter that ‘the 31 December annual reporting deadline for licensees in financial categories 1-7 is less than two weeks away and we are encouraging all accountants to lodge via myQBCC’. More information here. |
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