自2026年7月1日起，澳洲稅務局（ATO）將使用信託分配報表預先填寫個人受益人的所得稅申報表，並開始將信託納稅申報表與ATO持有的資料進行核對。自2027年7月1日起，分配報表必須報告受益人未支付的當前權益，以便ATO識別高風險安排。預計這將有助於簡化非居民受益人分配利息、未繳稅股利、特許權使用費及相關預扣稅款的申報。家族信託選舉和中間實體選舉必須在信託納稅申報表中提供被選舉人的詳細資料。


AUSTRALIA: Significant changes to trust reporting rules in 2026-27

From 1 July 2026, the Australian Tax Office (ATO) will use trust distribution statements to pre-populate income tax returns for individual beneficiaries, and begin checking trust tax returns against ATO-held data. From 1 July 2027, distribution statements will have to report unpaid present entitlements for beneficiaries to enable ATO to identify high-risk arrangements. It is expected to facilitate simpler reporting of non-resident beneficiary distributions of interest, unfranked dividends, royalties and associated tax withheld. Family trust elections and interposed entity elections will have to give details of the elected individual in the trust tax return.

ATO
ATO (changes for trustees)
ATO (high-risk trusts)