会计专业技术更新
第590期澳大利亚专业技术更新导读       
2025-08-18

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澳大利亚税务从业人员理事会(TPB)提醒:从2025年7月1日起新《准则》义务
TPB已向小规模税务从业人员发出提醒,新《准则》义务将于2025年7月1日开始生效。更多信息请点击此处

        

澳大利亚税务署(ATO)媒体新闻稿:系统是安全的,没有受到攻击
针对媒体有关ATO遭到 “黑客攻击 ”的报道,ATO 已澄清这些报道是错误的,其系统是安全的。更多信息请点击此处

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免税文件
公共会计师协会(IPA)与澳大利亚财务咨询协会(FAAA)、澳大利亚特许会计师协会(CAANZ)和澳洲会计师公会(CPAAU)联合制定了《财务咨询费减免税》、《实施实用指南》、《快速参考指南》和《财务咨询费减免税》。请访问我们的网站获取这些文件。

近期 IPA 提交的材料
IPA 就 IGTO 2026年系统性审查工作计划草案提交了一份材料。请点击此处查看

IGTO对ATO注册会计代理热线电话的审查
在IPA向IGTO提交 “ATO注册会计代理热线电话有效性的系统审查 ” 文件之后,我们参与了后续咨询。

IPA 可持续发展大会:宣布新日期
请注意,IPA 已推迟原定于7月在悉尼举行的可持续发展大会。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

 
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New Code obligations from 1 July 2025: TPB reminder
The TPB has issued a reminder to small tax practitioners that the new Code obligations will commence on 1 July 2025.

More information here
Systems are secure and have not been compromised: ATO media release
In response to media reporting that the ATO has been “hacked”, the ATO has clarified those reports as incorrect and its systems are secure.
More information here
 

Tax Deductibility Documents
The IPA has jointly developed the Tax Deductibility of Financial Advice Fees: A Practical Guide to Implementation and the Quick Reference Guide: Tax Deductibility of Financial Advice Fees in collaboration with the FAAA, CAANZ and CPA Australia.
Please visit our website to access these documents.

Recent IPA Submissions
The IPA has made a submission in relation to the IGTO 2026 Draft Workplan for Systemic Reviews.
Access the submission here

IGTO review of ATO registered agent phone line
Following the IPA’s submission to the IGTO in relation to its ‘Systemic Review of the Effectiveness of the ATO’s Registered Agent Phone Line’, we have participated in follow-up consultation.

IPA Sustainability Conference: New Dates Announced
Please be advised that the IPA has postponed its Sustainability Conference, which was initially planned for July in Sydney.
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
  
Tax agent ban for dishonest conduct
The TPB has terminated the registration and banned a tax agent from seeking registration with the TPB for 5 years.
More information here


Proposed Parliamentary sittings 2025 released
The Department of the Prime Minister and Cabinet has issued proposed Parliamentary sitting dates.
More information here


Discretionary spending limit for special disability trusts 2025-26
The new Determination increases the discretionary spending limit (indexed annually to CPI) for special disability trusts for 2025-26.
More information here


Car parking threshold for the 2025-26 FBT year
The ATO has advised that the car parking threshold is $11.03 for the FBT year ending 31 March 2026 ($10.77 for the year ending 31 March 2025).

Additional ATO support for new small businesses
The ATO has announced it is providing additional support for new small business owners to ensure they understand and comply with their tax, superannuation and registry obligations from the start.
More information here


Updated guidance for succession planning
The ATO has released its refreshed guidance in relation to succession planning.
More information here

Private wealth - ATO areas of focus
The ATO has released its key focus areas for the privately owned wealthy groups population for 2024-25.
More information here
 
 
ASIC outlines financial reporting and audit priorities for 2025-26
ASIC has announced its financial reporting and audit focus areas for the 2025-26 financial year.
More information here
  
New PSS determinations for 2025-26
New PSS determinations for 2025-26 have been registered, setting out new maximum benefits and productivity contribution rates for the PSS for the year starting 1 July 2025.
More information here


ATO SMSF quarterly statistical report March 2025
The ATO has released its quarterly statistical report on the self-managed super fund sector for March 2025.
More information here


Longer life expectancies for Australian retirees
The Australian Life Tables 2020-22, released by the Australian Government Actuary, reveal that life expectancies of 65 year olds have increased since the previous 2015-17 Life Tables were released.
More information here


APRA benchmark representative admin fees and expenses - March 2025
APRA has released the benchmark representative administration feeds and expenses for the 12 months to March 2025.
More information here


Superannuation industry implementation of the Financial Accountability Regime
ASIC and APRA have released notes from 2 Superannuation CEO Roundtables held in April 2025, focusing on the implementation of the FAR for super funds.
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
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