澳大利亚会计专业技术更新 - 公共会计师协会（IPA）中文官网

第587期澳大利亚专业技术更新导读

2025-07-21

澳大利亚税务署调查欺诈漏洞—邀请代理机构提供反馈
澳大利亚税务署（ATO）正在通过税务从业人员管理小组了解税务代理机构在欺诈漏洞方面所看到的风险。更多信息请点击此处

ATO公布2025年“疯狂”减税尝试和优先事项
ATO透露，在2025年度纳税期间，该税务署将重点关注经常出现错误的领域，包括与工作有关的费用、在家工作减税和多种收入来源。更多信息请点击此处

来自联盟党的信件
公共会计师协会（以下简称：IPA）收到了卢克·豪沃斯（Luke Howarth）阁下的一封信，信中概述了自由党对会计和财务咨询行业的建议政策。更多信息请点击此处

近期IPA提交的意见书
IPA就《2025-26年金融机构监管征税建议》和《税务监管机构保密豁免审查》提交了意见书。更多信息请点击此处

澳洲竞争与消费者委员会建立了新的小企业网页
澳洲竞争与消费者委员会最近推出了一个新的小企业网页，旨在为小型企业和特许经营业主提供支持。更多信息请点击此处

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。

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

ATO fraud vulnerabilities — agent feedback requested
Through the Tax Practitioners Stewardship Group, the ATO is seeking to understand the risks that tax agents see in terms of fraud vulnerabilities.
More information here

ATO unveils ‘wild’ tax deduction attempts and priorities for 2025
The ATO has revealed that for Tax Time 2025 it will focus on areas where it sees frequent errors, including work-related expenses, working from home deductions and multiple income sources.
More information here

Letter from the Coalition
The Institute of Public Accountants received a letter from the Hon. Luke Howarth outlining the Liberal Party’s proposed policies for the accounting and financial advice sectors.
More information here

Recent IPA Submissions
The IPA has made submissions in relation to the Proposed Financial Institutions Supervisory Levies for 2025-26 and the Review of Tax Regulator Secrecy Exemptions.
More information here

ACCC new small business web page
The ACCC has recently launched a new small business web page designed to support small business and franchise owners.
More information here

Anti-Money Laundering obligations are coming
From 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 here

IPA Resources - Practice Management Tools – Engagement Letter templates
The 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.

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

Updates to synthesised texts of the MLI and Australia‘s tax treaties
The ATO has updated and republished a number of the synthesised texts of the MLI and Australia’s tax treaties.
More information here

Bendel: no blanket extension of time to lodge tax returns
The ATO has release a statement providing insights about the ATO’s current position regarding the Bendel decision.
More information here

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

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友情链接
国际会计准则理事会（IASB）	澳大利亚联邦内政部	中国国家税务总局
亚太会计师联合会（CAPA）	澳大利亚会计准则理事会（AASB）	中国会计视野
澳大利亚会计职业与道德准则委员会（APESB）	中华人民共和国财政部	中国银行
澳大利亚证券与投资委员会（ASIC）	中国注册会计师协会	英国财务会计师协会（IFA UK）