The Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Bill 2025 was submitted in the Australian Parliament on 4 September 2025. The main measures concern enhanced beneficial ownership disclosure for listed entities and the extension of the instant asset write-off for small business entities, contained in Schedule 1 and Schedule 1, respectively, and summarized in the explanatory memorandum as follows:
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Schedule 1 - Enhanced beneficial ownership disclosure for …