Australia: Superannuation tax updates
Third quarter 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