All of the latest tax news, views and clues for December 2025 – January 2026.

This Alert addresses:

  • Heading overseas? Centrelink and the ATO might need to know – Especially if you currently receive Centrelink or other government payments, a little prep will help you enjoy your overseas trip without payment surprises or tax headaches.
  • The ATO’s new draft rules could change your holiday home tax claims – Do you own a holiday home that you sometimes rent out? The ATO is targeting situations where properties are used mainly for personal holidays but owners still claim substantial tax deductions.
  • FBT and tax considerations for end-of-year parties and gifts in your business – The end-of-year season is a great time to celebrate with your employees and show appreciation for their hard work, but it’s essential to understand the tax implications of hosting work parties and giving gifts.
  • Payday superannuation is law: make sure you’re ready – From 1 July 2026, employers must pay their employees’ super contributions within seven business days of payday, replacing the quarterly system.
  • Super on government-funded paid parental leave: year-end planning – The government will start paying super from 1 July 2026 for people who take government-funded paid parental leave from 1 July 2025. Employers won’t fund or process these contributions, but they may still affect business planning.
Download

Important: This is not advice. Clients should not act solely on the basis of the material contained in this Tax Alert. Items herein are general comments only and do not constitute or convey advice per se. Also changes in legislation may occur quickly. We therefore recommend that our formal advice be sought before acting in any of the areas. The Tax Alert is issued as a helpful guide to clients and for their private information. Articles in the Tax Alert are not to be republished or reproduced for further distribution without requesting permission from HLB Mann Judd. Therefore it should be regarded as confidential and not be made available to any person without our prior approval.