Regulatory Reform Omnibus Act 2025 (73 of 2025)

2   Commencement

 

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

   

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

4 December 2025

2. Schedule 1, Part 1

The day after this Act receives the Royal Assent.

5 December 2025

3. Schedule 1, Part 2, Divisions 1 to 3

The day after this Act receives the Royal Assent.

5 December 2025

4. Schedule 1, Part 2, Division 4

1 February 2027.

1 February 2027

5. Schedule 1, Part 2, Divisions 5 to 12

The day after this Act receives the Royal Assent.

5 December 2025

6. Schedule 1, Parts 3 to 5

The day after this Act receives the Royal Assent.

5 December 2025

7. Schedule 2, Part 1

The later of:

(a) 1 July 2026; and

(b) the day after the end of the period of 6 months beginning on the day this Act receives the Royal Assent.

1 July 2026

(paragraph (a) applies)

8. Schedule 2, Part 2

The later of:

(a) 1 July 2026; and

(b) the day after this Act receives the Royal Assent.

1 July 2026

(paragraph (a) applies)

9. Schedule 2, Parts 3 to 5

The day after this Act receives the Royal Assent.

5 December 2025

10. Schedule 3

The day after this Act receives the Royal Assent.

5 December 2025

11. Schedule 4, Parts 1 to 4

The day after this Act receives the Royal Assent.

5 December 2025

12. Schedule 4, Part 5, Division 1

The day after this Act receives the Royal Assent.

5 December 2025

13. Schedule 4, Part 5, Division 2

The later of:

(a) 1 July 2026; and

(b) the day after this Act receives the Royal Assent.

1 July 2026

(paragraph (a) applies)

14. Schedule 4, Part 5, Divisions 3 and 4

The day after this Act receives the Royal Assent.

5 December 2025

15. Schedule 4, Part 6

The day after this Act receives the Royal Assent.

5 December 2025

16. Schedule 4, Part 7, Divisions 1 to 6

The day after this Act receives the Royal Assent.

5 December 2025

17. Schedule 4, Part 7, Division 7

19 March 2026.

However, the provisions do not commence at all if this Act does not receive the Royal Assent before 19 March 2026.

19 March 2026

18. Schedule 5

The day after this Act receives the Royal Assent.

5 December 2025

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

      

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).