If you earn business or investment income, use PAYG instalments to make regular prepayments of tax.

Don’t miss the deadline or your clients won’t receive your lodgment program due dates.

Help your trustee clients lodge on time so they unlock important benefits and avoid consequences such as penalties and prosecution.

The ATO has seen some claims for donations which don’t stack up. Remind your clients that gifts and donations to religious organisations and crowdfunding sites are only tax deductible if they have a deductible gift recipient (DGR) status. Some charities may not be registered as a DGR, so always search the ABN Lookup tool to confirm the organisation had a DGR status of ‘endorsed’ or ‘listed’ as a DGR on the date the donation was made.

The ATO use information provided by third parties to help ensure tax returns are complete and accurate. 

Your client may receive a letter from them if our data matching indicates they sold or disposed of a property which may have resulted in a capital gain or loss, and: 

• they didn’t report a capital gain or loss in their tax return, or 
• the capital gain or loss they reported differs from the information they hold. 

If your client receives a letter, refer to the guidance available on the ATO website to help with your next steps. Review your client’s records and, if necessary, lodge an amendment to correct their tax return for the affected income year.

If you have clients who have varied their PAYG instalments to nil for multiple years, the ATO will be contacting you or your clients with information about their obligations.

Division 296 started on 1 July 2026. Check valuation evidence and member return allocations in SMSF audits.

New rules will apply to SMSFs using limited recourse borrowing arrangements (LRBAs) to acquire property from 10 August.

The ATO is aware of fraudulent activity targeting the systems of a small number of tax professionals.

Super funds must allocate or return contributions within 3 business days. Learn how this is calculated.