会计专业技术更新
第591期澳大利亚专业技术更新导读       
2025-08-21

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澳大利亚税务署将允许税务代理人访问被泄露的纳税人账户预填信息

澳大利亚税务署(简称:ATO)已对其限制税务代理人访问被泄露纳税人账户预填信息的流程进行了审查,并正在进行修改,以使代理人能够访问预填信息,而无需联系ATO解锁账户。更多信息请点击此处
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IPA最近提交的意见书
公共会计师协会(IPA)就澳大利亚国家审计署 (ANAO) 的绩效审计:澳大利亚证券和投资委员会 (ASIC) 对注册公司审计师的监管问题提交了一份意见书。点击此处阅读

免税文件
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》和《快速参考指南》—《财务咨询费减免税》。请访问我们的网站获取这些文件。

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

 
 

Recent IPA Submission
The IPA has made a submission in relation to the 
Australian National Audit Office (ANAO) Performance Audit – Australian Securities and Investments Commission’s (ASIC) regulation of registered company auditors.
Read the submission 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.

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
  
Electric vehicle home charging rate (PCG 2024/2DC)
The ATO has issued a draft update to PCG 2024/2 to include a methodology to calculate the cost of electricity when a PHEV is charged at an employee’s or individual’s home.
More information here


Transfer pricing - inbound, cross-border related party financing arrangements (PCG 2025/D2)
Draft PCG 2025/D2 sets out the ATO’s proposed compliance approach in relation to the amount of an inbound, cross-border related party financing arrangement.
More information here


Interim Decision Impact Statement – Shaw and FCT
The ATO has issued an Interim DIS in response to a case where the ART found that a long-haul truck driver did not need to substantiate his claim for meal expenses.
More information here


The Board of Taxation Bulletin May 2025 released
The Acting Chair of the Board of Taxation, Dr Julianne Jaques, has issued the May 2025 edition of the Board’s Bulletin.
More information here


Tax Practitioners Board warns of tax advice from “finfluencers”
The TPB has released an article warning taxpayers to be cautious about “finfluencers” offering financial advice, including tax advice, on social media platforms.
More information here


Changes to PAYG withholding requirements for external administrators: instrument registered
The instrument modifies the PAYG withholding requirements for external administrators, setting a single rate for specific payments related to certain employee entitlements.
More information here


Update to Australia and New Zealand tax treaty
The ATO has updated part of the synthesised text of the Agreement between Australia and New Zealand.
More information here


More convictions under Operation Protego: ATO
The ATO has issued a media release in relation to the latest convictions of 3 individuals for committing GST fraud.
More information here


Simplified GST accounting - multi-media: draft legislative instrument
The draft instrument applies automatically to multi-media products sold through intermediaries and means that they are treated as suppliers instead of principals for GST.
More information here


Tax invoice waiver for Direct Entry Services: draft legislative instrument
The instrument waives the requirement to hold a tax invoice before attributing input tax credits to a tax period under certain circumstances.
More information here


FBT and LCT thresholds
The FBT car parking threshold will be $11.03 for the FBT year ending 31 March 2026 ($10.77 for the year ending 31 March 2025).
More information here
 
 
Personal financial advice fees paid from member accounts by super funds (PCG 2025/1)
PCG 2025/1 sets out a simplified account-based method that funds (other than SMSFs) can use to determine the extent to which payments of financial advice fees are deductible.
More information here


Anti-money laundering
AUSTRAC are conducting a second round of consultation on the draft anti-money laundering / counter-terrorism funding (AML/CTF) Rules, which commence on 31 March 2026.
More information here
  
APRA superannuation statistics: March 2025
APRA has released its Quarterly Superannuation Performance publication report for the March 2025 quarter.
More information here


ASIC podcast – “Not So Super”
The latest weekly episode in ASIC’s podcast series “Inside ASIC” focuses on recent poor customer experience of super fund members claiming death benefits.
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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