Areas of ATO focus 2025-2026
The ATO has released its key compliance focus areas for 2025-26 for privately owned and wealthy groups. These are the areas where they’ll be directing increased review and audit activity.
Below is a practical summary of what’s on the ATO’s radar:
- Core tax & compliance: correct registrations, on-time lodgements, accurate reporting and payment of tax
- CGT & restructures: small business CGT concessions, restructures and eligibility for rollovers
- Trusts: distributions to low-tax beneficiaries, Section 100A risks, circular distributions and FTDT
- Using business funds: personal use of company money/assets and related-party transactions
- Division 7A: shareholder loans, minimum repayments and loan documentation
- Lifestyle assets: private use of business assets, GST and FBT risks
- Succession planning: asset transfers, restructures and intergenerational wealth planning
- Industry focus areas: property & construction, professional firms, private equity, retail
- Emerging risks: crypto assets, cross-border transactions, GST refund fraud
- Use of concessional structures: SMSFs, NFPs and other tax-advantaged entities
If you operate within a private group, trust structure, property development, professional services, retail, crypto or cross-border environment, now is a good time to review your tax positions and governance. If you’d like assistance with a proactive review or have questions about how these focus areas may impact you, please get in touch with our team.