Tax Information Bulletin November 2025

New legislation

• Public Act 2025 No 50: Income Tax (FamilyBoost) Amendment Act 2025

Determination

• S65: Spreading method to be used for some electricity price contracts for difference

Standard practice statement

• Notice of withdrawal: Imaging of electronic storage media

Interpretation statement

• IS 25/21: GST – taxable activity

Case Summary

• CSUM 25/12: High Court refuses to grant stay of liquidation pending outcome of judicial review proceeding

Technical decision summary

• TDS 25/23: Disposal of cryptoassets