Upcoming Tax Instalment Deadlines: Feb 2, 2026: 1st instalment for companies with fiscal years ending May 31, 2026. Feb 16, 2026: 2nd instalment for companies with fiscal years ending Feb 28, 2026. Avoid interest. Form 001 filing now open.
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Home  ›  Technical References

Amendments

All amendments have been consolidated in the respective Act, unless noted otherwise. Refer to the Legislation tab!

The Corporate Income Tax Amendment (No. 2) Act 2025 has not yet been consolidated into the relevant Acts as of 21 January 2026.

Corporate Income Tax Amendment (No. 2) Act 2025
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Corporate Income Tax (Tax Refund Reserve Fund) Amendment Regulations 2025
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Corporate Income Tax (Penalty Provisions) Amendment Act 2025
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Corporate Income Tax (Administrative) Amendment Regulations 2025
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Corporate Income Tax Act 2023 Amendment Regulations 2024
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Corporate Income Tax Amendment Act 2025
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