会计专业技术更新
第579期澳大利亚专业技术更新导读       
2025-05-22

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FBT行车记录保存和插电式混合动力车豁免变更
由于2025员工福利税(FBT)的申报结束日为3月31日,澳大利亚税务署(简称:ATO)向雇主发布了有关行车记录保存规则和插电式混合动力车豁免变更的提醒。更多信息请点击此处


预防诈骗框架法案颁布
2025年2月20日颁布了世界上第一部预防诈骗法案。更多信息请点击此处

        

生产力委员会发布关于循环经济机遇调查的中期报告
继2025年3月5日发布中期报告后,生产力委员会(PC)寻求更多信息和反馈。更多信息请点击此处

 
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立即加入 IPA 可持续性发展工作组 (SWG)
欢迎会员加入新成立的可持续发展工作组。如果您有兴趣加入 SWG,请发送电子邮件至 ipaadvocacy@publicaccountants.org.au。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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FBT record keeping and plug-in hybrid exemption changes
With the 2025 FBT year ending on 31 March, the ATO has issued a reminder to employers about changes to record keeping rules and the plug-in hybrid vehicle exemption. More information here
Scams Prevention Framework legislation enacted
The world’s first scam prevention legislation was enacted on 20 February 2025. More information
here
Productivity Commission releases Interim Report on their inquiry into opportunities in the circular economy
The Commission (PC) seeks further information and feedback following the release of an interim report on 5 March 2025. More information here
 

Join now! IPA Sustainability Working Group (SWG)
Members are invited to join the newly formed Sustainability Working Group. If you are interested in joining the SWG please send an email to ipaadvocacy@publicaccountants.org.au. 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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Disregarding certain payments under section 109R of the ITAA 1936: draft determination (TD 2025/D2)
The ATO has issued draft determination TD 2025/D2 setting out the ATO’s views on two separate but related issues regarding the application of s 109R of the ITAA 1936. More information here

Review of ATO‘s registered agent phone line efficacy: IGTO
The IGTO, Ruth Owen, is investigating the effectiveness of the ATO registered agent phone line in response to increased reports of dissatisfaction with the service. More information here

Repayment rates for HELP 2025-26 income year: notice registered
The Department of Education has registered the repayment incomes and repayment rates for HELP for the 2025-2026 income year. More information here

Managed investment trust withholding regime: ATO tax alert released (TA 2025/1)
TA 2025/1 covers the ATO’s concern with arrangements restructuring an existing trust or other inward investment structure to inappropriately access the MIT withholding regime. More information here

Latest issue of ATO‘s interpretation NOW! released
The ATO has released Episode 117 of its series on statutory interpretation entitled interpretationNOW! More information here

Monthly GST for non-compliant small businesses: ATO
The ATO will be moving non-compliant small businesses from quarterly to monthly GST reporting for a minimum of 12 months from 1 April 2025 to improve compliance. More information here
 

APRA prepares governance reforms for financial institutions
APRA has released a discussion paper outlining 8 proposals to strengthen its prudential governance framework for banks, insurers and superannuation trustees. More information here

Technical amendments to Commonwealth superannuation scheme instruments
The Superannuation Legislation (CSS, PSS and PSSAP Membership) Amendment Declaration 2025 amends 11 principal Commonwealth super scheme instruments. More information here

Family law instrument for valuing superannuation interests
The 2025 Approval Instrument sets out the methods and factors for the purpose of determining the gross value of a super interest in particular super plans. More information here

CSS, PSS and PSSAP super instrument
The instrument amends 10 principal instruments governing membership of the relevant Commonwealth superannuation schemes (ACT and NT government bodies). 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
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