This checklist sets out significant changes that are scheduled to operate from the 2025–26 income year. Note that, in some cases, implementation of these changes may be dependent on the future passage of the necessary legislation.
Prepared by the Editor in Chief of the Australian Master Tax Guide (78th edition) 2026, the following checklist sets out significant changes that are scheduled to operate from the 2025–26 income year.
Note that, in some cases, implementation of these changes may be dependent on the future passage of the necessary legislation.