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PwC's Monthly Tax Update

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View the latest Monthly Tax Update for recent news in the areas of corporate tax, employment tax, international tax, indirect tax, and state taxes, as well as superannuation, legislative, and other news.

PwC’s Monthly Tax Update: September 2026

This edition covers key updates including:

  • Treasury exposure drafts for the next tranche of negative gearing and CGT reforms, including the definition of a new residential dwelling, clarification of how the CGT changes apply to trusts and AMITs, and an alternative method for apportioning capital gains and losses between the periods before and after 1 July 2027
  • ATO’s final rulings on Payday Super, covering transitional arrangements, eligible contributions, and the calculation of the superannuation guarantee charge

See below to read about these and other developments in the full edition of this Monthly Tax Update.

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Lynda Brumm

Managing Director, PwC Australia

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