Asia Pacific

Australia:ATO Updates TPAR Contractor Reporting Requirements for 2026 Lodgment

On 20 October 2026, the Australian Taxation Office updated its guidance on the mandatory contractor information fields required for completing the Taxable Payments Annual Report (TPAR) for the 2025–26 financial year, due for lodgment by 28 August 2026 (extended to 28 October 2026 for electronic lodgers). The TPAR regime, governed by Taxation Administration Act 1953

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Cambodia: GDT Reviews September Tax Revenue and Nine-Month Performance

On 20 October 2026, the General Department of Taxation (GDT) convened a high-level meeting to review total tax revenue results for September 2026 and the cumulative nine-month performance of 2026. Chaired by Director General Kong Vibol, with participation from the Ministry of Economy and Finance, Phnom Penh Tax Branch, and provincial tax offices, the session

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Australia:ATO Clarifies Family Trust Election Concessional Tax Treatment Rules

On 20 October 2026, the Australian Taxation Office refreshed its public guidance on the tax concessions available to trusts that have made a valid Family Trust Election (FTE) under Schedule 2F of the Income Tax Assessment Act 1936 (ITAA 1936). An FTE allows a trust to designate a’specified individual’ around whom a ‘family group’ is

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Indonesia: Indonesia Tax Bureau Clarifies Family Degree Calculation Under PMK-44/2026

On 20 October 2026, the Indonesian Directorate General of Taxes (DGT) published an explanatory article detailing the implementation of PMK-44/2026 regarding the calculation of family degrees (derajat keluarga) for personal income tax purposes. This regulation, issued by the Minister of Finance, expands the definition of family relationships beyond strict bloodlines to include adoptive and step-relationships,

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Australia:ATO Updates Unclaimed Superannuation Money Protocol for Funds

On 20 October 2026, the Australian Taxation Office released an updated Unclaimed Superannuation Money (USM) Protocol for superannuation funds, reflecting legislative amendments under the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA) and the Superannuation Industry (Supervision) Act 1993 (SISA). The Protocol governs the identification, reporting, and payment of unclaimed superannuation money to the

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Indonesia: Jakarta East Socializes New VAT & Income Tax Correction Rules in Coretax

On 20 October 2026, the Jakarta East Tax Office held a socialization event detailing the new correction mechanisms for VAT (PPN) and Annual Income Tax (PPh Tahunan) returns within the Coretax digital platform. The updated procedures, mandated by the latest DJP regulation, introduce a streamlined, fully electronic correction workflow replacing the previous paper-based amendment process.

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Cambodia: Cambodia Issues Prakas on Excise Tax for E-Cigarette Services

On 20 October 2026, the General Department of Taxation (GDT) issued a Prakas (ministerial regulation) confirming the continued implementation of excise tax on e-cigarette services. The regulation clarifies the tax base, rates, and compliance procedures for businesses providing vaping-related services, aligning with public health objectives and revenue policy. The measure takes immediate effect and requires

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Indonesia: DJP Jakarta East Analyzes New Tax Proxy Regulation Updates

On 20 October 2026, the Jakarta East Regional Tax Office (DJP Jaktim) conducted a detailed briefing on the revised Tax Proxy (Kuasa Wajib Pajak) regulation, which introduces significant changes to the authorization, oversight, and liability framework for tax professionals representing clients before the tax authority. The new regulation, issued as a Minister of Finance Regulation

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Indonesia: Beyond Blood Ties: Calculating Family Degrees Under PMK-44/2026

Effective 20 October 2026, Minister of Finance Regulation PMK-44/2026 introduces revised methodologies for calculating family relationships (derajat keluarga) for tax purposes. This regulation impacts eligibility for dependent deductions (PTKP), inheritance tax exemptions, and gratuitous transfer reliefs. Moving beyond simple bloodlines, PMK-44/2026 incorporates adoption, step-relationships, and guardianship arrangements recognized under Indonesian civil law. The DGT article

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Samoa: Samoa Joins 46th CATA Conference on Tech-Driven Tax Collection

On 20 October 2026, the Samoa Ministry of Revenue announced its participation in the 46th Annual Heads Meeting and Technical Conference of the Commonwealth Association of Tax Administrators (CATA) held in Tanzania. The conference, themed “Leveraging Technology for Efficient Revenue Collection,” brought together tax leaders from across the Commonwealth to discuss digital transformation strategies, data

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