会计专业技术更新
第612期澳大利亚专业技术更新导读       
2026-01-29

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澳大利亚审慎监管局(简称:APRA)经行业咨询后修订治理提案
APRA发布治理审查更新公告,在广泛咨询行业意见后修改了三项关键提案。
更多信息请点击此处


交易存货:私人用途取用货物的标准价值(2025–26财年)
税务裁定 TD 2025/7 已发布,明确了澳大利亚税务署(以下简称:ATO)在2025–26财年认可的,库存商品私人取用价值估算金额。
更多信息请点击此处

        

ATO:境外商户数据匹配通知
ATO已登记一项通知,表示其将获取澳大利亚四大银行在 2024–25 至 2026–27 财年期间的商户数据。
更多信息请点击此处

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养老金发薪日制度概述
公共会计师协会(以下简称:IPA)就即将实施的养老金发薪日制度发布了概述,阐明了关键立法变更、合规时间表以及雇主在新规下的义务:自2026年7月1日起,雇主须在每个发薪日后的七个工作日内支付养老金。
阅读IPA新闻稿请点击此处,查阅该制度概述文件请点击此处

IPA近期提交的文件
IPA发布了一份题为《税务监察员审查:ATO对一般利息费用(GIC)减免的管理情况》的意见书。
点击此处阅读该意见书。

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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APRA revises governance proposals following industry consultation
APRA has released an update on its governance review, modifying 3 key proposals in response to extensive industry consultation.
More information here
Trading stock: standard value of goods taken for private use: 2025-26
TD 2025/7 has been released, setting out the amounts the ATO will accept as estimates of the value of goods taken from trading stock for private use in 2025-26.

More information here
Offshore merchant data-matching notice: ATO
The ATO has registered a notice that it will acquire merchant data for Australia’s big 4 banks for 2024-25 though to 2026-27.
More information here
 

Payday Super Overview
IPA created a comprehensive overview of the upcoming Payday Super regime, outlining key legislative changes, compliance timelines, and employer obligations under the new requirement to pay superannuation within seven business days of each payday from 1 July 2026. 
Read the IPA‘s media release here and the overview document here


Recent IPA Submission
The IPA has published a submission titled Tax Ombudsman review: ATO’s management of remission of the general interest charge.
Read the submission 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

Find out what‘s happening and be supported in the Anti-Money Laundering and Counter-Terrorism Funding (AML/CTF) space.

IPA AML/CTF Webinars - October session
The IPA is hosting complimentary webinars on the AML/CTF reforms for members.
Register for the IPA‘s October webinar here

IPA AML/CTF Webinars - November session
The IPA is hosting complimentary webinars on the AML/CTF reforms for members.
Register for the IPA‘s November webinar here

Joint Bodies Webinar - AML/CTF: Where now? Where to?
CPA Australia, Chartered Accountants Australia and New Zealand and the Institue of Public Accountants are hosting a webinar for members of all three bodies on the AML/CTF regime, with speakers from AUSTRAC.
Register for the Joint Bodies‘ webinar here

Tax Practitioner Stewardship Group September 2025 Update
The Tax Practitioner Stewardship Group (TPSG) have provided key messages from their meeting on September 2nd.
More information here
 
 
NAIC releases updated Guidance for AI Adoption for Australian business
The National AI Centre (NAIC) has released Guidance for AI Adoption, a practical resource to help Australian business adopt artificial intelligence safely and responsibly.
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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