Taxing Times: End of Year Issues for 2025

Canvass a variety of issues relating to the 2025 income year, including trust resolutions, Division 7A, CGT, concessions & more.

In this session, we cover:

• Latest Developments

• ATO Areas of Focus for 2025

• Individuals

  • Marginal Rates and Thresholds

  • Deferring income & Bringing forward deductions

  • Gifts or donations

  • HECS/HELP

  • Superannuation & Downsizer contributions

  • ATO compliance activity

• Companies

  • SBEs & BREs (Small Business Entities & Base Rate Entities)

  • Instant Asset Write-off

  • Superannuation Guarantee

  • Imputation

  • Division 7A & UPEs post-Bendel

• Trusts

  • Making distributions

  • Section 99B – Foreign trust distributions

Date recorded: 1 May 2025