Upcoming changes to fringe benefits tax (FBT) may affect employers that provide salary sacrificed work-related benefits.

Remember to report account balances and other annual amounts to the ATO by 31 October.

Learn what travel expenses you can claim and the records you’ll need to keep.

Find out about varying your pay as you go (PAYG) instalments to reflect your expected end-of-year tax.

The first PAYG instalment activity statement is now available – find out what you need to know.

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.