Income Tax Point-in-Time Service Updates

The Income Tax Point-in-Time Service has been updated to include the Health Legislation Amendment (Miscellaneous Measures No. 1) Act 2025 (Cth) (Act No 54 of 2025) and the Treasury Laws Amendment (Payday Superannuation) Act 2025 (Cth) (Act No 57 of 2025).

Act 54 of 2025

This Act primarily amends the Health Insurance Act 1973 (Cth) (the HI Act) to establish the function of allocating Medicare provider numbers (MPN) under the HI Act to enable the Chief Executive Medicare to approve the use of a computer program to make appropriate, non-discretionary decisions to allocate MPNs.

The Act includes amendments to the Private Health Insurance Act 2007 (Cth) (the PHI Act) to ensure the Private Health Insurance Rebate Premiums Reduction Scheme registration and claims processes are administered consistently with the requirements of the PHI Act.

Act 57 of 2025

This Act implements the Government’s policy commitment for superannuation guarantee (SG) contributions to be paid at the same time as an employee’s salary or wages. The reforms seek to address the issue of unpaid superannuation and secure dignified retirement outcomes for working Australians. includes amendments to various Acts, including the Income Tax Assessment Act 1997 (Cth), to:

• increase the frequency for making SG contributions (compared to the previous quarterly SG model), which will enable unpaid or underpaid SG to be detected and managed at an earlier stage;
• enable employers that make SG contributions so that they are received by the employee’s superannuation fund within a specified period (usually seven business days) after the employer has paid qualifying earnings to be able to reduce their liability to pay the SG charge to nil;
• make employers liable where SG contributions are received after the specified period, or are not made at all; and
• introduce new administrative penalties for employers who do not pay their SG charge.

These amendments have been updated in the Point-in-Time Income Tax Service current to 21 November 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.