Joint Submission – ATO Draft PS LA 2026/D1 and Draft PF LA 2026/D2

The Australian Bookkeepers Association, Chartered Accountants Australia and New
Zealand, CPA Australia, the Institute of Certified Bookkeepers, the Institute of Public
Accountants, the SMSF Association and The Tax Institute (together, the Joint Bodies) write
to you as the peak professional accounting, bookkeeping, tax, financial advice and
superannuation bodies in Australia. We welcome the opportunity to make a submission to
the Australian Taxation Office (ATO) regarding its consultations on drafts PS LA 2026/D1
and PS LA 2026/D2 (PS LA 2026/D1 or PS LA 2026/D2 as appropriate, the PS LAs, or the
draft PS LAs, as applicable). Our submission on both draft PS LAs are made together in
this submission.