As we approach the end of the year, the ATO has released several updates that may impact businesses, employers, and property owners. Below are the key updates and important dates to be aware of.
1. Rental Property Deductions – Updated ATO Guidance
The ATO has released refreshed guidance on rental property deductions, with a stronger focus on integrity rules. Holiday homes and properties with limited genuine rental use may face reduced deduction eligibility. Clients with rental properties should review their record-keeping and usage patterns.
2. Plug-in Hybrid Vehicles – New Home-Charging Method
A new 7-step calculation method is now available for plug-in hybrid vehicles charged at home. This provides clearer rules for claiming electricity costs where both fuel and electricity are used.
3. Small Business Superannuation Clearing House (SBSCH) – Closing 1 July 2026
The SBSCH will cease operations from 1 July 2026.
Important December dates:
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10 December 2025: Last date for 2025 super payments to be received for processing.
Payments after this date will be processed from 2 January 2026.
Businesses should begin planning their transition to an alternative clearing house.
4. Superannuation Guarantee (SG) – Quarter Ending 31 December 2025
Superannuation Guarantee contributions for the December quarter must reach super funds by 28 January 2026. Late payments will require an SG Statement and may attract additional charges.
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Credits
Soundera Pandian Selvaraj, One Business Services Team
