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Overview of key changes

Key changes and new measures when completing your clients' tax returns and schedules for 2025.

Last updated 28 May 2025

Key changes for individuals

Find out about the key changes and new measures affecting your clients when lodging individual tax returns for 2024–25.

To access the form and instructions to help you prepare your return, see:

Key changes for companies

Find out about the key changes and new measures affecting your clients when lodging company tax returns for 2024–25.

To access the form and instructions to help you prepare your return, see Company tax return 2025.

Key changes for attribution managed investment trusts (AMIT)

Find out about the key changes and new measures affecting your clients when lodging AMIT tax returns for 2024–25.

To access the form and instructions to help you prepare your return, see Attribution managed investment trust tax return 2025.

Key changes for attribution CCIV sub-funds

Find out about the key changes and new measures affecting your clients when lodging attribution corporate collective investment vehicle (CCIV) sub-fund tax returns for 2024–25.

To access the form and instructions to help you prepare your return, see Attribution managed investment trust tax return 2025.

Key changes for funds

Find out about the key changes and new measures affecting your clients when lodging fund income tax returns for 2024–25.

To access the form and instructions to help you prepare your return, see Fund income tax return 2025.

Key changes for self-managed super funds

Find out about the key changes and new measures affecting your clients when lodging self-managed super fund annual returns for 2024–25.

To access the form and instructions to help you prepare your annual return, see Self-managed super funds annual return 2025.

Key changes for partnerships

Find out about the key changes and new measures affecting your clients when lodging partnership tax returns for 2024–25.

To access the form and instructions to help you prepare your return, see Partnership tax return 2025.

Key changes for trusts

Find out about the key changes and new measures affecting your clients when lodging trust tax returns for 2024–25.

To access the form and instructions to help you prepare your return, see Trust tax return 2025.

 

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