BDO’s quarterly tax bulletin - latest developments from the quarter ending 31 December 2025

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As the second quarter of the financial year draws to a close, our latest quarterly tax bulletin highlights the key tax measures from the quarter ending 31 December 2025.

This edition collates the most important developments in Australian tax law, policy, and compliance, designed to support taxpayers, businesses, and advisers in navigating the evolving tax landscape.

Key highlights

Download the bulletin and explore our insights as we summarise and highlight developments covering:

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Royalty withholding tax and capital gains tax

Exploring recent decisions affecting royalty withholding tax and CGT.

Pillar Two

Key regulatory changes under the Pillar Two global minimum tax regime.

Public Country-by-Country (CbC) reporting

Introducing Public CbC reporting and what it means for transparency.

Excise gaps

Unpacking the rise in the alcohol excise gap.

GST changes

Updates to GST for prepared meals.

Super’s big shake‑up

The latest Payday Super developments.

Division 296

What’s new in the draft legislation shaping Division 296.

READ MORE

The bulletin provides an outline to help understand and manage compulsory tax compliance and liabilities, but please note this is not comprehensive. Before acting on the information provided, you should consider your individual circumstances and consult your BDO tax adviser to receive tailored advice or discuss our available tax services.

How BDO can help

If you have questions about any of the topics covered in the bulletin or would like tailored advice, BDO’s Tax team is here to support you.

With deep expertise across corporate and international tax, indirect tax (including international trade and customs), R&D and government incentives, global expatriate tax, employment tax, and transfer pricing, our specialists can help your organisation navigate the complexities of Australia’s tax environment.

We work closely with clients to ensure they remain compliant, manage risk effectively, and are well-prepared for future developments. Contact our tax experts today.

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