All of the latest tax news, views and clues for September 2025.

This Alert addresses:

  • Understanding the new 20% student loan reduction – If you’re one of more than three million Australians who have a student loan, you’re probably wondering when you’ll see the benefits.
  • Productivity Commission recommends business tax reform – As part of a major review to find ways to boost Australia’s productivity and economic resilience, the Productivity Commission has released an interim report that recommends company tax reform.
  • Your guide to the ATO super clearing house closure – The government has announced that the Small Business Superannuation Clearing House will shut down as part of payday super.
  • Timing’s everything: SMSFs and minimum pension payments – As an SMSF trustee, it’s your responsibility to ensure that all members receiving an account-based pension are paid their minimum pension amounts by 30 June each financial year.

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.