01 January 2026

2025 Year in Review | Tax Alerts: Oceania

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This year in review lists all EY Tax Alerts concerning significant developments in Australia and New Zealand during 2025.

 
Australia
12.04.2025Australia publishes Pillar Two compliance and administrative guidance - first returns due by 30 June 2026 (2025-2423)
11.13.2025Australian Tax Office releases draft instructions for completing public country-by-country reporting and preliminary eligibility issues (2025-2288)
08.15.2025Australia's High Court dismisses Tax Commissioner's appeal in PepsiCo: No royalties under arm's-length contract absent express provision for royalties (2025-1697)
07.08.2025Australian Taxation Office issues draft guidance for public country-by-country reporting exemption applications and registration form (2025-1401)
06.03.2025Australian Tax Office releases draft guideline on determining 'debt quantum' in context of thin-capitalization rules (2025-1184)
05.28.2025Australian Tax Office updates Pillar Two website (2025-1138)
03.27.2025Australia's 2025-26 Federal Budget (2025-0763)
01.15.2025Australia takes final step in implementing Pillar Two rules (2025-0235)
New Zealand
10.20.2025New Zealand Government strengthens business-to-government e-invoicing requirements (2025-2116)
08.28.2025New Zealand proposes changes aimed at easing tax obligations for new migrants and remote workers (2025-1765)
05.29.2025New Zealand 2025 Budget introduces significant tax reforms (2025-1153)
05.27.2025New Zealand Government drops Digital Services Tax proposals (2025-1135)
04.23.2025New Zealand enacts generic emergency response tax relief measures and other changes (2025-0935)

Document ID: 2026-0016