Australia

The ATO has updated the user guide for tax agents accessing forms through Online Services for Agents. The guide, effective 27 August 2026, provides step-by-step instructions for locating, completing, and lodging forms such as client authority forms, tax file number applications, and variation forms. It also explains the use of digital signatures and the agent’s

The ATO has released guidance for foreign investors registering registrable water interests in Australia. The guidance covers water access entitlements, water allocations, and irrigation rights granted under state or territory water legislation. Registration is required within 30 days of acquiring the interest, with details including the water entitlement identifier, volume, location, and the foreign investor’s

The ATO has published guidance for foreign investors registering interests in Australian businesses or entities under the Register of Foreign Ownership of Australian Assets. The guidance applies to direct interests of 20% or more in an Australian company, unit trust, or partnership, and indirect interests through interposed entities. Registration is required within 30 days of

On 26 August 2026, the ATO alerted tax professionals to fraudulent attempts targeting their digital systems. Key Takeaways Scammers use phishing emails and malicious attachments to steal credentials. Tax practitioners should update security protocols and report suspicious activity. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and

Advice published 26 August 2026 outlines steps for tax professionals to guard against cyber attacks. Key Takeaways Implement multi‑factor authentication and regular software updates. Staff training on phishing recognition is essential for threat mitigation. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only.

On 25 August 2026, the ATO highlighted advantages of timely trust tax return lodgement to prevent penalties. Key Takeaways On‑time lodgement avoids failure‑to‑lodge penalties and interest charges. Prompt filing enables quicker access to refunds and credits. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange

Guidance issued 25 August 2026 explains how to complete Section D declaration and signature for super fund RTP schedules. Key Takeaways Section D requires the fund’s trustee to certify the accuracy of reported tax positions. Electronic signatures are accepted via the ATO’s secure online portal. Disclaimer:This article is compiled and summarized based on publicly available

Updated ATO guidance from 25 August 2026 details how super funds must allocate contributions within three business days. Key Takeaways The three‑day period starts when the fund receives the contribution amount. Failure to comply may result in contributions being treated as non‑concessional. Disclaimer:This article is compiled and summarized based on publicly available information and is

Guidance issued 24 August 2026 assists super funds in correctly completing the 2026 RTP schedule. Key Takeaways Clear instructions reduce errors in reporting reportable tax positions. The schedule supports transparency and compliance with superannuation tax laws. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange

The ATO explained on 24 August 2026 its data‑matching program for real property transactions to support tax compliance. Key Takeaways The program covers property transfers from 20 September 1985 to 30 June 2017. Data matching helps detect undisclosed capital gains and stamp duty liabilities. Disclaimer:This article is compiled and summarized based on publicly available information