Technical Resource Centre
Regulatory & Practice Updates
Updates on Australian tax and credit regulation — what has actually been enacted versus merely announced — plus practical references on how tax agents and mortgage brokers are regulated and how to verify them.
In this collection
3 resources each dated and sourced
Every regulatory resource states the period it applies to, links the official sources behind its figures, and records when those sources were last verified.
ATO interest charges are no longer deductible: GIC and SIC from 1 July 2025
General interest charge and shortfall interest charge incurred on or after 1 July 2025 can no longer be deducted — enacted law, first biting in the 2025-26 returns now being prepared. What changed, the current quarterly rates, and what it means for payment plans and remission requests.
Verified 12 July 20267 min read
How to check that your tax agent is registered with the TPB
A plain-English walkthrough of the Tax Practitioners Board’s public register: how to search it, how to read an entry, what registration does and does not tell you, and why an unregistered preparer shifts risk onto you.
Verified 12 July 20266 min read
The mortgage broker best interests duty: what it actually requires
A technical guide to the statutory best interests duty for mortgage brokers — where it comes from, what ASIC’s RG 273 expects a broker to do, the conflict priority rule, the ban on conflicted remuneration, and the complaints path if you think the duty was not met.
Verified 12 July 20269 min read
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