会计专业技术更新
第634期澳大利亚专业技术更新导读       
2026-05-09

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澳大利亚税务署(ATO)“按薪发放超级养老金”更新
ATO已发布8项新的实施更新,针对即将于2026年7月1日生效的“按薪发放超级养老金(Payday Super)”改革,重点为雇主与养老金基金提供更详细的操作与合规指导。
点击此处获取更多信息。

工作相关费用标准扣除制度立法草案
澳大利亚政府已发布立法草案,拟为澳大利亚税务居民引入标准化的工作相关费用扣除制度,目前仍处于公众咨询阶段。
点击此处获取更多信息。

        

税务从业人员理事会(Tax Practitioners Board,TPB)监管与处罚权改革
澳大利亚政府发布《2009年税务代理服务法(Tax Agent Services Act 2009)》修订草案,拟赋TPB更广泛的监管权力与更强的处罚工具,以加强行业合规管理。
点击此处获取更多信息。

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分享您对财务报告测验的看法
澳大利亚证券与投资委员会(ASIC)正在审查其董事财务报告知识测验,并征求您的反馈。我们正在评估该测验是否仍然相关、有效且符合目的。您的意见将有助于改进,并确保未来的工具更加有针对性和实用性。
点击此处完成调查

咨询——征求会员反馈意见
公共会计师协会 (IPA) 目前正在就多项税务咨询事项准备提交意见书,并正就这些问题征求会员反馈。
请在相关截止日期前,将您的反馈、案例及建议发送至 ipaadvocacy@publicaccountants.org.au
点击此处获取更多信息

近期IPA媒体发布
IPA近期发布了两篇媒体声明:《财政责任至关重要—国家残障保险计划(NDIS)为何如此》和《财务顾问教育改革联合声明》。
点击此处点击此处获取媒体发布信息

IPA 持续专业发展 (CPD) 更新
自2026年7月1日起,CPD考核周期将从三年一周期改为一年一周期。

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。
点击此处获取更多信息。

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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ATO updates on Payday Super
Providing detailed guidance for employers and super funds, the ATO has released 8 new updates regarding implementation of Payday Super ahead of the 1 July 2026 start date.
More information 
here
Exposure draft legislation — standard work-related expense deduction
The Government has released exposure draft legislation in relation to a proposed standard work-related expense deduction for tax residents.
More information
here
Tax Practitioners Board sanctions reforms: exposure draft
The exposure draft Bill proposes to amend the Tax Agent Services Act 2009 to include new and expanded regulatory sanction powers for the TPB.
More information here
 

Share your views on the financial reporting quiz
ASIC is reviewing its director‘s financial reporting knowledge quiz and is seeking your feedback. We’re evaluating whether the quiz is still relevant, effective, and fit for purpose. Your input will help shape improvements and ensure future tools are more targeted and practical. The survey is open until 1 May 2026.
Complete the survey here

Consultations — provide us with your feedback as we advocate for you
We are currently seeking member feedback on a number of consultation matters, including proposed new TPB sanctions, draft PS LA on STP and MATS reporting penalties and draft LCRs on Payday Super. Please send your feedback, examples and suggestions to ipaadvocacy@publicaccountants.org.au by the relevant due date.
More information here

Recent IPA Media Release
The IPA has recently published two media release titled Fiscal responsibility is essential – and the NDIS shows why and Joint statement on Education Reform for Financial Advisers.
Read the media releases here and here


Recent IPA Submissions
The IPA has recently published a submission titled Joint Association Submission: Education reform for financial advisers.
Read the submission here


IPA CPD Update
From 1 July 2026, CPD will be moving from a three-year period to a one-year period. FAQs will be published shortly.

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.

AML/CTF Resource Hub for IPA Members
The AML/CTF reporting and regulatory requirements will be expanded from 1 July 2026 to include services provided by professional accountants. IPA has prepared a resource hub to assist you in assessing if you are affected and what you will need to do before 1 July 2026 to comply with the new requirements.
Access the resource hub here

New AML/CTF obligations are now in effect - what this means for your business
Australia’s new anti-money laundering and counter-terrorism financing (AML/CTF) reforms have now started.
More information here

AML/CTF Act Guidance - Amplification Kit
Know your privacy obligations under the AML/CTF Act. The Office of the Australian Information Commissioner (OAIC) has released an updated privacy guidance to support an expanded range of businesses. 
Read more about the updated OAIC guidance here


AML/CTF – will I be regulated?
AUSTRAC have written to accountants outlining their obligations under the upcoming AML/CTF regulations, which commence on 1 July 2026.
More information here


IPA-hosted AML/CTF Workshop Sessions
The IPA have brought together trainer-led AML/CTF sessions, with a variety of in-person and online options.
Check out the sessions and learn more here


Short course - Introduction to AML/CTF
This introductory course provided by Holley Nethercote Law will provide you with a broad understanding of the AML/CTF regulatory regime and the important role businesses play to support AUSTRAC to deter, detect and disrupt money laundering, terrorism financing and proliferation financing. IPA members receive an exclusive promotional discount of 30% off by using the code #IPA$30AML.
Access the course here
 
 
Practice statement updates (PS LA 2011/14-15)
The ATO has updated 2 practice statements to include vulnerability as a factor to be taken into account and as an example of exceptional or unforeseen circumstances.
More information here


Enhanced OSfA reporting for FTEs and IEEs
The family trust election (FTE) and interposed entity election (IEE) reports in OSfA now provide more information.
More information here

ATO and Ahpra warn of inappropriate access to super early for treatments
Ahpra and the ATO have issued a joint warning to taxpayers to be wary of predatory practices encouraging early access to super to pay for dental treatment.
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.
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