<div><div><div dir="auto">FYI</div></div></div><div><div dir="auto"><br></div><div><div class="gmail_quote"><div dir="ltr" class="gmail_attr">From: <strong class="gmail_sendername" dir="auto">Geoff Steel</strong> <span dir="auto"><<a href="mailto:geoffsteel1@bigpond.com" target="_blank">geoffsteel1@bigpond.com</a>></span><br>Date: Sun, 26 Jan 2020 at 7:51 AM</div><div dir="auto"><div dir="ltr"><div dir="ltr"><br>All,</div><div dir="ltr">Just to note BAS returns and tax payments are automatically deferred until 28 May 2020 for bushfire affected postcodes (2546 & 2550), refer email below. There is an exclusion for large tax withholders, > $1m. </div><div dir="ltr"><br></div><div dir="ltr">AUSkey is also being replaced by MyGovID.</div><div dir="ltr"><br></div><div dir="ltr">Regards,</div><div dir="ltr"><br></div><div dir="ltr">Geoff Steel<br><br><blockquote type="cite"><div dir="ltr"><blockquote type="cite"><div dir="ltr"><div dir="ltr"><blockquote type="cite"><div dir="ltr"><b><br>From:</b> Chartered Accountants Super Team <<a href="mailto:Super.News@charteredaccountantsanz.com" target="_blank">Super.News@charteredaccountantsanz.com</a>><br><b>Date:</b> 23 January 2020 at 10:02:11 am AEDT<br><b>To:</b> <a href="mailto:geoffsteel1@bigpond.com" target="_blank">geoffsteel1@bigpond.com</a><br><b>Subject:</b> <b>Super News - Edition 2</b><br><b>Reply-To:</b> <a href="mailto:no-reply-email@charteredaccountantsanz.com" target="_blank">no-reply-email@charteredaccountantsanz.com</a><br><br></div></blockquote><blockquote type="cite"><div dir="ltr">
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<p>ATO – Tax relief and assistance for people impacted by bushfires</p>
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<p style="line-height:normal">The ATO has extended a package of tax assistance for people impacted by recent bush fires.</p>
<p style="line-height:normal"> </p>
<p style="line-height:normal">Businesses, individuals, and self-managed superannuation funds in impacted areas will now have until 28 May 2020 to lodge and pay business activity statements and income tax returns.</p>
<p style="line-height:normal"> </p>
<p style="line-height:normal">In addition, the ATO will:</p>
<ul style="line-height:normal">
<li>fast-track any refunds due to impacted taxpayers</li>
<li>remit any interest and penalties on tax debts since the start of the fires</li>
<li>defer any debt recovery action until at least 28 May 2020</li>
<li>offer affected taxpayers the ability to vary their income tax instalments to nil without penalty</li>
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<p><a name="m_125389739000309606_m_-1758350790386524243_2"></a>REGULATOR UPDATES - ATO, ASIC & APRA</p>
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<p>ATO – AUSkey closes in nine weeks</p>
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<p style="line-height:normal">The ATO are reminding agents that from 25 January, myGovID will become the default login option on the Online services for agents login page, although AUSkey will still be able to be used until late March.</p>
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<p style="line-height:normal">Following the closure of AUSkey in late March, if a myGovID has not been set up, access to Online services will be unavailable.</p>
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<p>ATO – Super processing schedules: February 2020 and March 2020</p>
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<p style="line-height:normal">The ATO has released its SuperStream remittance and recovery processing schedules for February and March 2020</p>
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<p>APRA – Submission to Senate Select Committee on Financial Technology and Regulatory Technology</p>
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<p style="line-height:normal">APRA has published its submission to the Senate Select Committee on Financial Technology and Regulatory Technology.</p>
<p style="line-height:normal"> </p>
<p style="line-height:normal">The submission outlines how APRA is evolving its regulatory framework and approach to support the developing FinTech and RegTech sector, while ensuring risks are appropriate managed in line with APRA’s mandate of financial soundness and stability.</p>
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<p>Private Binding Rulings</p>
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<p style="line-height:normal">Since 19 December 2019 there has been three Private Binding Ruling published on the ATO’s Register of Private Binding Rulings relating to superannuation.</p>
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<td valign="middle" width="16.6%" bgcolor="#efefef" style="border-bottom:1px solid #58595b;font-size:14px;text-align:left;padding:13px 3px 13px 3px"><strong><span style="font-size:10.5pt;font-family:'Arial',sans-serif;color:#58595b">Detail</span></strong></td>
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<td valign="middle" style="border-bottom:1px solid #58595b;font-size:14px;text-align:left;padding:13px 3px 13px 3px"> <p><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/SJ0C460Du040qRJ2V00TVFe" style="color:#00a3dd" target="_blank">1051507227471</a></span></p> </td>
<td valign="middle" style="border-bottom:1px solid #58595b;font-size:14px;text-align:left;padding:13px 3px 13px 3px">Allocation of benefits from a Reserve to a member</td>
<td valign="middle" style="border-bottom:1px solid #58595b;font-size:14px;text-align:left;padding:13px 3px 13px 3px">Is amount treated as a concessional contribution</td>
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<p>Progress of Bills</p>
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<p style="line-height:normal">The next scheduled sitting dates for both Houses are from 4 February 2020 to 6 February 2020.</p>
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<p style="margin:10.0pt 0cm 2.0pt 0cm"><strong><span style="font-size:13.5pt;color:#58595b">Treasury – Consultation on Financial Accountability Regime</span></strong></p>
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<p style="line-height:13.0pt;margin:10.0pt 0cm 2.0pt 0cm"><span style="font-size:10.5pt;color:#58595b">The Treasurer has announced the proposed extension of the Banking Executive Accountability Regime (BEAR) regime to all APRA regulated entities and released a consultation paper outlining the Government’s proposed model.<br><br></span></p>
<p style="line-height:13.0pt;margin:10.0pt 0cm 2.0pt 0cm"><span style="font-size:10.5pt;color:#58595b">The extension implements recommendations 3.9, 4.12, 6.6, 6.7 and 6.8 of the Financial Services Royal Commission.<br><br></span></p>
<p style="line-height:13.0pt;margin:10.0pt 0cm 2.0pt 0cm"><span style="font-size:10.5pt;color:#58595b">Consultation is open until 14 February 2020.</span></p>
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<p>Gazettes – ATO Trustee Disqualifications</p>
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<p style="line-height:normal">Disqualification from being a trustee or a responsible officer of a body corporate that is a trustee, investment manager or custodian, of a superannuation entity:</p>
<p style="line-height:normal"> </p>
<p style="line-height:normal">Sadia Yusuf.</p>
<p style="line-height:normal"> </p>
<p style="line-height:normal">Please note that the ATO spreadsheet linked below is only updated periodically and is not currently up to date (it is currently up to date to September 2019).</p>
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<p><a name="m_125389739000309606_m_-1758350790386524243_4"></a>OTHER UPDATES</p>
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<p>CA ANZ member disciplinary decisions concerning superannuation matters</p>
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<p style="line-height:normal">Over the last several years there have been a number of disciplinary decisions concerning superannuation matters. Here is a list of them for 2019:</p>
<ul>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/b00026JuTRj0CJVK040VD4q" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Determination of the Disciplinary Tribunal of CA ANZ - 16 October 2019 /Case D-1206 </a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/I0V0kRD0u4JLq64V0T0JC02" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Professional Conduct Committee – 11 October 2019</a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/n0RJ0lM04Vqu0CJ0DV026T4" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Professional Conduct Committee – 1 October 2019</a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/p0400R2VNC0V0mqJ6u0JDT4" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Professional Conduct Committee – 15 April 2019 </a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/E260R0JOJnD0q0VC4T04u0V" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Professional Conduct Committee – 28 March 2019</a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/Y064T2PqJ00VD004uJR0oCV" style="color:#00a3dd" target="_blank">Professional Conduct Committee – 28 March 2019</a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/GVJ0CT40DQ4pR06u0020JqV" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Professional Conduct Committee – 22 October 2018 </a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/P020q06RuJ0Jq40T0DRCVV4" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Professional Conduct Committee – 21 May 2018 </a></span></li>
<li><span style="color:#00a3dd"><a href="http://send.charteredaccountantsanz.com/f00T62u0Dr00VJ4VRqCSJ04" id="m_125389739000309606m_-1758350790386524243" style="color:#00a3dd" target="_blank">Determination of the Appeals Tribunal of CA ANZ - 19 March 2018 /Case A-177</a></span></li>
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<a href="http://send.charteredaccountantsanz.com/gu0D4qu0V40VJC06R002VTJ" target="_blank"><img width="130" alt="Join the Superannuation group in My CA today" style="display:block;width:100%;height:auto;max-width:130px;font-family:Arial,sans-serif;font-size:14px;line-height:18px;color:#000000"></a>
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<p>Join the Superannuation group in My CA today</p>
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<p style="line-height:normal">Connect with like-minded members and keep up to date with all the latest discussion and developments in relation to superannuation.</p>
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</tbody></table></td></tr></tbody></table></td></tr></tbody></table></div></blockquote></div></div></blockquote></div></blockquote></div></div></div></div></div>-- <br><div dir="ltr" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div><span style="font-size:12.7272720336914px">Geoffrey Grigg</span><br></div><a href="mailto:geoffgrigg@gmail.com" target="_blank">geoffgrigg@gmail.com</a><b><br>0428 244 811</b></div></div></div></div></div></div></div></div></div>
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