政府建议：2万澳元即时资产注销门槛延长一年
政府承诺将2万澳元即时资产注销门槛延长至2025-26年。更多信息请点击此处
税务系统内财务滥用现象的管理：税务监察长和税务监察专员（简称：IGTO）审查
IGTO发布了一份关于税务系统内财务滥用现象的识别和管理的报告，向澳大利亚税务署（ATO）提出了一系列建议。更多信息请点击此处 |
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澳大利亚证券与投资委员会发布了具有里程碑意义的死亡抚恤金索赔处理报告
澳大利亚证券与投资委员会（ASIC）发布了具有里程碑意义的死亡抚恤金索赔处理报告，指出了包括过度拖延和客户服务不善在内的诸多问题。更多信息请点击此处 |
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反洗钱制度即将到来
自2026年7月1日起，当反洗钱和反恐融资（AML-CTF）制度扩展至会计师、律师和房地产经纪人等专业人士时，会计师将被要求进行反洗钱斗争。更多信息请点击此处
IPA资源—执业管理工具—聘用函模板
IPA团队一直致力于更新聘用函模板，以协助公共执业者履行立法要求（包括最近对《1988年隐私法》、《2009 年税务代理服务法》（TASA）的修订），并确保向客户和公众提供高质量的专业服务。请访问我们的网站。
近期IPA提交的意见书
IPA提交的意见书涉及《2024年财政法修正案（税收激励和诚信）法案》、IGTO对ATO信函和书面沟通的审查、IGTO对ATO注册代理电话线路有效性的系统审查，以及对TR 2013/5号税务裁决的更新。点击此处了解更多信息。
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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Government proposal to extend $20,000 instant asset write-off threshold for another year
The Government has pledged to extend the $20,000 instant asset write-off threshold for 2025-26. More information here |
Management of financial abuse within the tax system: IGTO review
An IGTO report on the identification and management of financial abuse within the tax system has been released, making a number of recommendations to the ATO. More information here |
ASIC releases landmark super death benefit claims handling report
ASIC has handed down its landmark super death benefit claims handling report, identifying numerous issues including excessive delays and poor customer service. More information here |
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Anti-Money Laundering obligations are comingFrom 1 July 2026, accountants will be required to join the fight when the Anti-Monel Laundering and Counter-Terrorism Financing (AML-CTF) regime is extended to professional, such as accountants, lawyers and real estate agents. More information hereIPA Resources - Practice Management Tools – Engagement Letter templatesThe IPA Team has been busy updating our template engagement letters to assist Public Practitioners meet their obligations under legislative requirements (including recent amendments to the Privacy Act 1988), amendments to the Tax Agent Services Act 2009 (TASA) and to ensure high quality professional services are provided to clients and the public. Please visit our website to access.Recent IPA SubmissionsThe IPA has made submissions in relation to the Treasury Laws Amendment (Tax Incentives and Integrity) Bill 2024, the IGTO’s Review of ATO letters and written communications, the IGTO’s Systemic review of the effectiveness of the ATO’s registered agent phone line, and the updates to Taxation Ruling TR 2013/5. Find out more 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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Changes for Top 500 private groups programThe ATO will make some changes to its Top 500 tax performance program. More information here
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ASIC issues sustainability reporting regulatory guideASIC has published RG 280 which provides guidance for entities required to prepare a sustainability report containing climate-related financial information. More information hereSustainability reporting for stapled entitiesASIC has registered a new amending instrument to extend relief in response to the introduction of new sustainability reporting requirements. More information here
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Social security treatment of commutation of legacy income streamsThe new Specification specifies 2 classes of social security debts that may be waived following the easing of commutation restrictions for legacy income streams. More information hereKey super rates and thresholds updated for 2025-26Key super rates and thresholds have been updated for 2025-26, including the maximum contribution base, general transfer balance cap and non-concessional contributions cap. More information hereCyber-attack on large superannuation fundsMedia has reported that several large Australian superannuation funds were subject to a cyber-attack. More information here
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 Building Trust in Sustainability Assurance: Statement from the European and Global Accountancy ProfessionAs the European Union (EU) moves to simplify its sustainability legislation, global sustainability reporting and assurance practices are evolving to meet growing demands for transparency, credibility, and impact. 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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