From www.pitcher.com.au: Tax planning ahead of the 30 June 2025 year-end requires consideration of changes including non-deductibility of certain ATO interest expenses and implications for franking credits within discretionary trusts.

Businesses should comply with Division 7A regulations to avoid deemed dividends and manage trust distributions carefully to prevent tax issues under section 100A.

New rules regarding thin capitalisation and working from home deductions will come into effect, necessitating proactive measures for appropriate tax compliance.