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Latest news on tax and superannuation law and policy

See the latest news on tax and superannuation law and policy.

Last updated 17 December 2025

Latest announcements

OECD Crypto Asset Reporting Framework and domestic reporting 

MYEFO 2025-26

The government handed down the 2025–26 MYEFO on 17 December 2025, with several changes to tax and superannuation laws (see budget.gov.auExternal Link).

MYEFO changes to tax and superannuation laws

Measure name

Proposed start date

Developments

International Tax – tax treaties with Ukraine and the Republic of Croatia

TBA

TBA

OECD Crypto Asset Reporting Framework (CARF) and domestic reporting

1 January 2027

TBA

Superannuation reforms – Boosting the Low Income Superannuation Tax Offset (LISTO)

1 July 2027

TBA

Superannuation reforms – practical changes to Better Targeted Superannuation Concessions (BTSC)

1 July 2026

TBA

Supporting International Sporting Events

1 July 2025

TBA

Supporting Philanthropy

Various

TBA

Treasury Portfolio - additional funding: Director identification number linking and decommissioning of Business Registration Service

Various

TBA

Treasury Portfolio - additional funding: Winding down Australia’s cheques system

NA

TBA

 

Budget 2025-26

The government handed down the 2025-26 Budget on 25 March 2025, with several changes to tax and superannuation laws (see budget.gov.auExternal Link).

Budget changes to tax and superannuation laws

Measure name

Proposed start date

Developments

Personal Income Tax – new tax cuts for every Australian taxpayer

1 July 2026

Treasury Laws Amendment (More Cost of Living Relief) Act 2025External Link

Royal Assent 28 March 2025

Personal Income Tax – increasing the Medicare levy low-income thresholds

1 July 2025

Treasury Laws Amendment (More Cost of Living Relief) Act 2025External Link

Royal Assent 28 March 2025

Restricting Foreign Ownership of Housing

1 April 2025

N/A

Strengthening Tax Integrity: Extension and expansion to the Personal Income Tax Compliance Program

1 July 2025

N/A

Strengthening Tax Integrity: Extension and expansion to the Shadow Economy Compliance Program

1 July 2025

N/A

Strengthening Tax Integrity: Extension and expansion to the Tax Avoidance Taskforce

1 July 2025

N/A

Strengthening Tax Integrity: Extension to the Tax Integrity Program

1 July 2026

N/A

 

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