Income Tax Point-in-Time Service Updates

The Income Tax Point-in-Time Service has been updated to include the Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025 (Cth).

Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025

The purpose of these Regulations is to ensure consistent tax treatment for financial instruments issued by foreign regulated entities and Australian Prudential Regulation Authority (APRA) regulated entities that are subject to non-viability conditions.

These amendments have been updated in the Point-in-Time Income Tax Service current to 20 October 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.