Insight &
Publications

On 17 September 2026, the Australian Taxation Office (ATO) released its latest findings from the Top 100 and Top 1,000 income tax and GST assurance programs. Covering reviews completed to 30 June 2026, the reports provide a useful perspective on large business tax compliance and the issues shaping the ATO's ongoing scrutiny.

2026年9月17日，澳大利亚税务局（ATO）发布了Top 100和Top 1,000所得税及商品及服务税（GST）税务确信项目的最新调查结果。报告涵盖截至2026年6月30日已完成的审查，为了解大型企业的税务合规情况，以及影响ATO持续关注方向的问题提供了有用视角。

The ATO’s expanded passenger movement data-matching program means international travel records could come under greater scrutiny, particularly where tax residency is unclear or circumstances have changed. We then turn to lost superannuation, with more than $21 billion currently sitting unclaimed and a simple check potentially uncovering money that belongs to you. Recent changes to the negative gearing reforms that apply from 1 July 2027 have also fixed some unintended outcome

Understanding payment reporting and the 2026 pre-fill changes