自2024年7月1日起，澳大利亞的信託管理和報告制度進行了重大變革。澳大利亞稅務局（ATO）將對受託人、受益人和稅務代理進行現代化信託管理系統改造。2023/24 收入年度及以後的申報將包括修改信託納稅申報表中的分配報表，並附上額外的資本利得稅標籤，以改善受益人的詳細資料。還將新增一個新的計畫表，所有收到信託收入的受益人都需提交納稅申報表，並且在信託納稅申報表中進行新的數據驗證。

AUSTRALIA: Tax authority tightens up trust reporting procedures

Significant changes to Australia's trust administration and reporting regime come into effect from 1 July 2024. The Australian Tax Office (ATO) will be modernising trust administration systems for trustees, beneficiaries and tax agents. Filings for the 2023/24 income year onwards will include modifying distribution statements in the trust tax return with extra capital gains tax labels, to improve the reporting of beneficiary details. There will also be a new schedule that all types of beneficiary who receive trust income will need to lodge with their tax return and new data validations in the trust tax return form.

Sources:
ATO
ATO Tax Avoidance Taskforce