How to apply for a substituted accounting period (SAP), how to lodge a return and what to consider when lodging early.

If your clients have purchased, upgraded or are purchasing an asset that costs up to $20,000, they may be eligible for the instant asset write off for
the 2025–26 income year.

Remissions for general interest charge, shortfall interest charge and failure to lodge penalty will soon need to be requested using the relevant remission application form. From 22 January 2026, download the new forms from the ATO website and submit them via practice mail in Online services for agents. Make sure you’re ready to use the new forms.

Western Australians can now verify their photo in the myID app using their drivers licence – making it easier to achieve a Strong identity strength.

A Strong myID can help:

• you link your practice online in Relationship Authorisation Manager (RAM) – making the setup process faster and more efficient
• your compromised clients regain access to ATO online services without needing to contact us each time.

Photo verification using a drivers licence will continue to roll out with more regions to be added soon.

From 15 December 2025, the ATO will stop issuing statement of accounts (SOAs) when the only transaction on an account is for interest on early payments (IEP) paid to the nominated bank account. Find out more about the change and how you can reconcile any IEP refunds in your trust account.

This guideline outlines how Part IVA may apply to your clients who operate a Personal Services Business.

Find out why it’s important to provide accurate market valuations for your SMSF.

If you’re using the Australia Post SMSF Gateway Service find out what to do before it’s restricted on 30 November 2025.

Funds must review and make updates by 1 July 2026.

Find out more about the annual office closure and systems availability.