Consultation period: 27 October 2025 to 21 November 2025

The Australian Treasury is consulting on new changes to the 15 per cent minimum tax for large companies.

The main changes include:

  • an equity investment inclusion election
  • rules on qualified flow-through tax benefits
  • an election for regulated mutual insurance companies
  • rules on securitisation entities.

Further information is available at the Treasury website.

 

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