Newsletter – October 2025

Inside this month:

• Trust Resolutions: Why Timing and Evidence Matter: A recent decision of the Administrative Review Tribunal highlights the importance of documentation and evidence when it comes to tax planning and the consequences of not getting it right. 
• ATO Interest Charges Are No Longer Deductible: What You Can Do: Leaving debts outstanding with the ATO is now more expensive for many taxpayers. General Interest Charges (GIC) and Shortfall Interest Charge (SIC) imposed by the ATO are no longer deductible. 
• Government Review of Supermarket Unit Pricing: What it Could Mean For Your Business: The Federal Government recently wrapped up a consultation process on supermarket unit pricing. While the topic might sound like a purely consumer issue, it could have a very real commercial impact for businesses supplying into the grocery sector. 
• Accessing Superannuation Funds for Medical Treatment or Financial Hardship: Superannuation is one of the largest assets for many Australians and offers significant tax advantages, however, strict rules apply to when it can be accessed. There are limited situations where earlier access may be possible. 

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