On 28 November 2025, the ATO released a NEW compliance document announcing a comprehensive audit approach targeting professionals (e.g., accountants, lawyers, IT consultants) and tradies (e.g., electricians, plumbers). 

PCG 2025/5 sets out a tough new audit approach for common structures used by tradies and professional clients.
 
In the latest one-hour NTAA EXPRESS seminar, we highlight the target areas of the ATO and provide practical, workable guidance to mitigate ATO audit risk.

Issues covered include:

• Which professionals and tradies will be affected by the NEW audit guidelines?
• When will the ATO apply Part IVA to income splitting arrangements involving professionals and tradies?
• When can profits be retained in a professional/trading entity under the NEW guidelines?
• Maximising tax planning for professionals and tradies under the ATO's audit guidelines
• Traps and tips with the ATO’s updated position on ‘mum and dad’ partnerships
• Can professional/trading entities provide super support for associates up to the contribution caps?
• Navigating the critical documentation requirements under the NEW guidelines

Bonus – all delegates receive:

• The online recording including the Q&A from the live session
• 1 hour of CPD
• Presentation slides