Income Tax Point-in-Time Service Updates

The Income Tax Point-in-Time Service has been updated to include the Income Tax Assessment (1936 Act) Regulations 2025 (Cth) and the Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2025 (Cth).

Income Tax Assessment (1936 Act) Regulations 2025

The Regulations remake the Income Tax Assessment (1936 Act) Regulation 2015 (Cth) (the 2015 Regulations). The Regulations aim to improve the 2015 Regulations by repealing redundant provisions, simplifying language, and updating existing rules and requirements to ensure they continue to operate in accordance with existing policy.

Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2025

These Regulations support the making of the Income Tax Assessment (1936 Act) Regulations 2025 (Cth) by repealing the 2015 Regulations and updating references to the 2015 Regulations in other legislative instruments.

These amendments have been updated in the Point-in-Time Income Tax Service current to 12 September 2025 (NB: subscription required).

If you are not already a subscriber to this or other Point-in-Time Services then please contact us to find out more or to take a free trial.