ATO Hot Topics for SMEs: What Advisers Need to Know - May 2026

Stay ahead of key ATO updates impacting SMEs to enhance your advisory approach in a shifting regulatory landscape.

Identified focus areas as at May 2026.

In this session, we cover:

• ATO data collection

• Allocation of ATO resources

• Governance, internal controls and management of tax risks

• Base rate entity passive income (BREPI)

• R&D claims

• Importance of evidence and substantiation

• Small Business CGT Concessions

• 328-G rollover (Small Business Restructure Roll-over)

• Section 100A and trusts

• Family Trust Distributions Tax (FTDT)

• 45 Day holding rule for imputation credits

• Division 7A integrity rules

• Pre-CGT assets

• Property renovations

• GST – increased resources

• Rental properties

• Part IVA

• Business sales

• TPB activity