征求意见稿：数字资产平台监管
澳大利亚国库部发布征求意见稿法案，提议修订条款以填补当前数字资产平台中的监管空白。
更多信息请点击此处
生产力委员会调查公告：2018法案中商品及服务税分配的调整
国库部已公布生产力委员会针对2018法案中商品及服务税分配调整的调查条款，该调整系依据立法要求实施。
更多信息请点击此处 |
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第7A部分：中间实体方贷款担保安排（TD 2025/6）
TD 2025/6阐明澳大利亚税务署（简称：ATO）的观点，即《1936年所得税评估法》第109U条（第7A部分）的适用范围不限于私营公司为另一私营公司提供担保的安排。
更多信息请参阅此处 |
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IPA近期提交的文件
IPA就《养老金退休收入解决方案最佳实践原则指南》（咨询文件）及《国库部咨询文件：气候相关转型规划指南》提交了意见书。请在此处和此处查阅提交文件。
IPA最新媒体公告
IPA发布了一份题为《IPA警告勿推行新的现金流税：呼吁为中小企业提供更简化替代方案》的媒体声明。请在此处阅读完整声明。
质量审查计划（简称：QRP）更新
IPA已发布提醒，要求在客户信函及网站上添加PSC披露声明。更多信息请点击此处
IPA委托书的更新
IPA委托书模板已更新，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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Regulating digital asset platforms: exposure draft
Treasury has issued an exposure draft Bill proposing amendments to address current regulatory gaps when dealing with digital asset platforms.
More information here |
2018 changes to GST distribution: Productivity Commission Inquiry announced
Treasury has released the terms of reference for the Productivity Commission Inquiry into the 2018 changes to the GST distribution required under legislation.
More information here |
Division 7A: interposed entity loan guarantee arrangements (TD 2025/6)
TD 2025/6 sets out the ATO’s view that s 109U ITAA 1936 (Div 7A) is not confined to arrangements where a private company gives a guarantee to another private company.
More information here |
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Recent IPA Submissions
The IPA has made submissions in relation to Guidance on best practice principles for superannuation retirement income solutions (“Consultation Paper”) and the Treasury Consultation Paper: Climate-related Transition Planning Guide.
Read the submissions here and here
Recent IPA Media Release
The IPA has published a media release titled IPA warns against new cash flow tax, urges simpler alternatives for small business.
Read the media release here
Quality Review Program (QRP) Update
The IPA has issued a reminder to include the PSC disclosure statement on your client correspondence and website.
More information 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
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Productivity Commission again flags tax system
The Productivity Commission’s latest Bulletin asserts that Australia’s policy settings have made it less attractive for private investment relative to other countries.
More information here
BoT Bulletin: September 2025 edition
The Board of Taxation has released the September 2025 edition of its quarterly bulletin, addressing issues including superannuation and GST stakeholder engagement.
More information here
BoT to investigate “tax red tape”; new interim chair appointed
A new interim chair has been appointed to the BoT; and the Government has asked the BoT to identify ways to reduce compliance burdens and “red tape” in the tax system.
More information here
Raising capital to fund franked distributions: ATO’s compliance approach (PCG 2025/3)
The ATO has released PCG 2025/3 which contains a framework for assessing the risk of s 207-159 ITAA 1997 applying to deny franking credits attached to a distribution.
More information here
Exempt income of prescribed international organisations and office holders (TR 2025/1)
TR 2025/1 discusses the tax exemptions applicable to prescribed international organisations and office holders connected with them.
More information here
Practice statement on board advice concession updated (PS LA 2004/14)
PS LA 2004/14 has been updated to provide guidance to ATO staff on administering the “board advice” concession.
More information here
Public and multinational business disputes report 2024-25: ATO report
The ATO has published its insights on tax disputes and settlements with public and multinational businesses for the 2024-25 financial year.
More information here
Social Security exempt lump sum determination for Commonwealth discretionary payment
A new Determination has been released, establishing income test exemptions for specific Commonwealth compensation payments to social security recipients.
More information here
Commonwealth entities paying tax: Direction made
A new Direction has been made, replacing the previous 2015 Direction, dealing with the notional taxation of the Commonwealth and untaxable Commonwealth entities.
More information here
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ASIC remakes 5 financial reporting-related legislative instruments
ASIC has remade 5 financial reporting-related legislative instruments, replacing those that were scheduled to sunset on 1 October 2025.
More information here
ASIC remakes disclosure relief instruments for offers of foreign securities and interests
ASIC has remade 6 disclosure relief instruments for offers of foreign securities and interests that were due to sunset in October 2025.
More information here
Ban on genetic tests in life insurance - draft legislation
The Treasury has released draft legislation outlining a legislative ban preventing life insurers from using certain genetic testing information in underwriting decisions.
More information here
Stablecoin distribution exemption extension: draft legislative instrument
ASIC has issued a draft instrument to amend Instrument 2025/631 to add a second Named Stablecoin and make consequential and clarification changes.
More information here
ASIC finalises approach to breach and complaints data dashboards
ASIC has released a feedback summary outlining its finalised approach to breach and complaint data dashboards.
More information here
ASIC remakes managed investment product consideration instrument
ASIC has registered instruments providing continued relief for responsible entities of managed investment schemes registered before 1 October 2013.
More information here
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Super funds: ATO approach to NALI rules following law change
LCR 2021/2 and TR 2010/1 have been amended to reflect the ATO’s approach to NALI rules following recent amendments to the rules in s 295-550 ITAA 1997.
More information here
Macquarie admits to breaches regarding Shield fund and commits to compensation
ASIC has announced that Macquarie Investment Management Ltd has admitted to contraventions of the Corporations Act and committed to compensating investors.
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
There were no updates released by APRA in its News and Publications section this week.
Proposed legislative amendments, Government announcements and consultations
Updates from the Government including legislation.
More information here
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