《专业技术导读》：2025年联邦预算特刊
查看我们的《专业技术导读》特刊，了解2025-26年度澳大利亚联邦预算。更多信息请点击此处
非营利组织的申报截止日期为3月31日：
澳大利亚税务署（ATO）提醒持有有效ABN 的非营利组织，年度自我审查的截止日期为3月31日，需在此日期前确认是否符合自我评估所得税免税资格。更多信息请点击此处 |
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年度资产市场估值和SMSF审计师的作用
ATO 提醒SMSF受托人，在编制财务报表和账目时，必须每年按市场价值对其私人信托养老金（SMSF）资产进行估值。更多信息请点击此处 |
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2025-26澳大利亚联邦预算媒体发布：请不要忽视红色信号
公共会计师协会（以下简称：IPA）就2025-26年度澳大利亚联邦预算发布了一篇媒体新闻稿，题为 “请不要忽视红色信号，自满是我们的敌人”。更多信息请点击此处
2025-26年度澳大利亚联邦预算媒体发布：小企业的衰落
IPA就2025-26年度澳大利亚联邦预算发布了一份媒体新闻稿，题为 “小企业的衰落是对澳大利亚未来的无声征税”。更多信息请点击此处
征求会员意见
IPA将就澳大利亚证券和投资委员会中的国家审计局（ANAO）对注册公司审计师（RCA）有效性监管的绩效审计提交一份意见书。更多信息请点击此处
近期提交的意见书
IPA已就AASB ED 334 “限制非营利实体编制特殊目的财务报表 ”和AASB ED 335 “一般目的财务报表：非营利私营部门三级实体 ”提交了意见书。更多信息请点击此处
获得新南威尔士州商业服务局的个性化支持
经营企业会遇到各种挑战，但无论您是希望扩大业务、了解自身义务还是简化运营，新南威尔士州商业服务局都能为您提供帮助。更多信息请点击此处
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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Technical Advantage: 2025 Federal Budget issue
Check out our special issue of Technical Advantage for the 2025-26 Australian Federal Budget. More information here |
31 March lodgment deadline for NFPs: ATO reminder
The ATO has issued a reminder to NFPs with an active ABN that their annual self-review, to notify of their eligibility to self-assess as income tax exempt, is due 31 March. More information here |
Annual market valuation of assets and the role of SMSF auditors
The ATO has reminded SMSF trustees that they must annually value the assets of their SMSF at market value when preparing financial statements and accounts. More information here |
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The IPA has published a media release regarding the 2025-26 Australian Federal Budget titled ‘Please don‘t ignore the red flags, complacency is our enemy‘. More information here
2025-26 Australian Federal Budget Media Release: ‘The decline of small business‘
The IPA has published a media release regarding the 2025-26 Australian Federal Budget titled ‘The decline of small business is a silent tax on Australia‘s future‘. More information here
Request for Member input
The IPA will be making a submission in relation to the ANAO Performance Audit on ASIC Regulation of Registered Company Auditors (RCA) Effectiveness. More information here
Recent IPA Submissions
The IPA has made submissions in relation to AASB ED 334 Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements and AASB ED 335 General Purpose Financial Statements - Not-for-Profit Private Sector Tier 3 Entities. More information here
Receive personalised support from Service NSW Business BureauRunning a business comes with its own challenges, but whether you’re looking to expand, understand your obligations or streamline operations, the Service NSW Business Bureau can help. More information hereJoin 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 hereSelf-reporting obligationsAs 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 here2024 APES110 (IESBA) Audit Independence quiz—the fourth editionThe 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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New small business benchmarks for 100 industries: ATOThe ATO has released a new set of updated financial benchmarks to help small business to compare their performance against other businesses in the same industry. More information hereTax Practitioners Board appointments announcedThe Government has announced reappointments and appointments of part-time members of the Tax Practitioners Board (TPB). More information hereCommunity charity trusts and corporations: instrument registeredThe Instrument specifies a group of individual community charity trusts for the purposes of Div 226 in Sch 1 to the TAA 1953. More information hereSocial security and aged care rates and thresholds 20 March 2025Indexation of various social security rates and thresholds, including the aged pension, will come into effect from 20 March 2025. More information herePrivate health insurance rebate up to 31 March 2026 releasedThe Department of Health and Aged Care has released the private health insurance percentages and relevant income tiers for 1 April 2025–31 March 2026. More information hereLegal profession under the ATO spotlightThe ATO is focusing on the legal profession and what lawyers must do to meet their tax obligations after recent reviews highlighted issues with compliance. More information here
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Minor changes to reporting standards: APRAAPRA has made minor changes to several reporting standards in order to align to the APRA Connect taxonomy and clarify reporting requirements. More information here
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ASIC announces action against 17 SMSF auditorsASIC has taken action against the registration of 17 approved SMSF auditors after finding breaches across a number of areas including professional obligations. More information hereActive Super ordered to pay $10.5m penalty for greenwashingThe Federal Court has imposed a penalty of $10.5m against Active Super for greenwashing conduct. More information here
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ASIC NewsUpdates from ASIC in the past week including media releases, news, articles and speeches. More information hereAPRA NewsUpdates from APRA in the past week including media releases, news, articles and speeches. More information here
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