Australian Treasurer Jim Chalmers delivered the 2025-26 Budget on 25 March 2025. Tax measures of the Budget are relatively limited and include that the government will: Amend the tax laws to clarify arrangements for managed investment trusts, to ensure legitimate investors can continue to access concessional withholding tax rates in Australia complementing the Australian Taxation Office’s strengthened guidelines to prevent misuse, which will apply to fund payments from 13 March 2025; Defer the start dates of the following measures: the 2023–24 Budget measure Extending the clean building managed investment trust withholding tax concession from 1 July 2025 to the first...