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Australia: Superannuation tax updates

Third quarter 2025

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october 13, 2025

The KPMG member firm in Australia has prepared a September 2025 report covering superannuation tax updates from the third quarter (Q3) of 2025, including:

  • Economic reform roundtable
  • Productivity Commission—Interim report on “Creating a more dynamic and resilient economy”
  • Public country-by-country (CbC) reporting
  • Final revised Australian Taxation Office (ATO) ruling TR 2010/1A4
  • Changes to deductibility of general interest charge (GIC) and shortfall interest charge (SIC) payable to the ATO
  • Australian Securities and Investments Commission (ASIC) to review superannuation investment requirements

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