Trustees: ensure you’re across the beneficiary TFN reporting changes and are prepared for how to report in 2027.

Here is the latest information for Division 296 reporting for SMSFs.

The ATO is preparing to expand client-to-agent linking to individuals and sole traders when they engage a new agent or change the authorisations provided to an existing agent.

Client-to-agent linking is an important security measure that ensures only authorised agents can access client information held on the ATO record. It reduces the risk of identity-related fraud and gives clients greater control over who can access their tax records. A pilot program is expected to start from March 2027, with full implementation planned for November 2027.

For more information, visit ato.gov.au/CALAnnouncement.

Ask your clients about the use of any properties they own to ensure they are included correctly in their tax return.

Don’t let your clients get caught in a misinformation trap. Set the record straight on the cents per kilometre method.

Tax professionals with foreign resident clients should review the capital gains tax (CGT) changes and new requirements.

Downsizer super contributions can help eligible Australians boost their super using proceeds from the sale of their home.

From 1 April 2027, the Fringe Benefits Tax (FBT) treatment of some salary sacrificed work-related benefits will change.

Businesses that pay interest, dividend and royalty payments to non-residents should review updated guidance.

Eligible corporate tax entities can claim a refundable tax offset in 2026–27 tax returns to help with their cashflow.