会计专业技术更新
第598期澳大利亚专业技术更新导读       
2025-09-24

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Pillar Two(“支柱二”全球最低税规则)申报义务:澳大利亚税务署拟议的过渡方案(PCG 2025/D3)
澳大利亚税务署(ATO)发布PCG 2025/D3文件,阐述针对跨国企业集团全球最低税申报义务的拟议过渡方案。更多信息请参阅此处


专业协会会员资格:税务从业人员委员会(TPB)媒体通告
委员会提醒税务从业人员更新其专业协会会员信息。
更多详情请点击此处

        

税务监察专员审查报告:《澳大利亚税务署来函》
税务监察专员已完成最新审查报告:《澳大利亚税务署来函》。
了解更多详情并阅读报告请点击此处

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IPA委托书已更新
IPA委托书已更新,以纳入近期税务代理变更及隐私法改革内容。请及时了解最新信息!
点击此处查阅委托书

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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Pillar Two lodgment obligations: ATO‘s proposed transitional approach (PCG 2025/D3)
The ATO has issued PCG 2025/D3 setting out its proposed transitional approach in relation to the Pillar Two lodgment obligations of MNE Groups.

More information here
Professional association membership - TPB media release
The TPB has reminded tax practitioners to update their professional association membership details.
More information here
Tax Ombudsman review report: Letters from the ATO
The Tax Ombudsman has completed its latest review report: Letters from the ATO.
Find out more and read the report here
 

Updated IPA Engagement Letters
IPA’s engagement letters have been updated to incorporate the recent tax agent changes and privacy law reforms. Stay up to date!
Access the engagement letters 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
  
Pillar Two: declining to make a private ruling (draft update to TR 2006/11)
The ATO has issued a draft update to TR 2006/11 on the new Pillar Two decline to rule provision.
More information here


More GST fraudsters held to account: ATO
The ATO has issued an update on Operation Protego – included in the sentencings are individuals who were employees and contractors at the ATO at the time of offending.
More information here


Tax Practitioner Stewardship Group Tax Time 2025 Updates
The Tax Practitioner Stewardship Group (TPSG) have provided key messages from their Tax Time 2025 meeting on July 15th.
Read the key messages here


ATO auditor compliance program results 2024-25
The ATO has released the results for its auditor compliance program for 2024-25.
More information here
 
 
Treasury seeks feedback on sustainable investment product labels
The Treasury has released a consultation paper proposing a new labelling framework for sustainable financial products as part of the broader Sustainable Finance Roadmap.
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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