会计专业技术更新
第572期澳大利亚专业技术更新导读       
2025-04-18

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反洗钱/反恐融资:最新更新和最新进展
2024年12月,澳大利亚反洗钱与反恐融资委员会发布了《反洗钱与反恐融资(AML/CTF)规则》的相关咨询信息。更多信息请点击此处


会员养老金账户支付个人财务建议费 (PCG 2025/D1)
PCG 2025/D1 草案规定了一种简化方法,用于确定养老金账户支付财务建议费的可扣除范围。更多信息请点击此处

        

TPB决定终止代理人注册,ART确认其决定
澳大利亚税务从业人员理事会(TPB)支持行政审查法庭(ART)驳回一名前税务代理人申请上诉TPB,决定终止其注册的裁定。
更多信息请点击此处

 
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征求会员意见
IPA欢迎会员就“税务监管机构保密例外情况审查”咨询以及2025-26年度预算确定前提供反馈和意见。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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AML / CTF - Latest updates and emerging developments
In December 2024, AUSTRAC released information in relation to its consultation on the Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) Rules. More information here

Personal financial advice fees paid from member accounts by super funds (PCG 2025/D1)
Draft PCG 2025/D1 sets out a simplified account based method that funds can use to determine the extent to which payments of financial advice fees are deductible. More information
here 
                                 
TPB decision to terminate agent registration affirmed by the ART
The TPB has welcomed the Administrative Review Tribunal’s (ART) decision to reject a former tax agent’s application to appeal the TPB’s decision to terminate his registration. 
More information
here
 

Seeking members’ input
The IPA welcomes members’ feedback and input to the consultation on the ‘Review of tax regulator secrecy exceptions’ and also the 2025-26 pre-budget submission. 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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Tax agents sanctioned following misconduct
The TPB has issued a release bringing to attention 3 recent decisions of the ART refusing to stay sanctions against disqualified tax agents. More information here

MLI: synthesised text of DTA with Papua New Guinea
The ATO has released the synthesised text of Australia’s DTA with Papua New Guinea, incorporating modifications made by the Multilateral Convention. More information here
 
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New CEO announced: ASIC
ASIC has announced the appointment of Scott Gregson as its Chief Executive Officer (“CEO”) to take effect on 17 March 2025. 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

ASIC webinar on assessing relevant provider qualifications
The recording and webinar slides of the ASIC hosted webinar in November 2024 ‘to provide a practical walkthrough of how to assess a person’s qualifications against the requirements, and how to input qualifications information into the Financial Advisers Register’ is now available. More information here

Global Ethics Sustainability Standards: IESBA welcomes certification by PIOB and IOSCO Statement of Support
‘The International Ethics Standards Board for Accountants (IESBA) welcomes the Public Interest Oversight Board’s (PIOB) important decision to certify its Global Ethics Sustainability Standards and the International Organisation of Securities Commissions (IOSCO) Statement of Support calling on its members to apply or be informed by the new framework’. More information here
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