News in brief… 19 December 2025

ATO seeks leave to appeal foreign resident capital gains tax decision; Productivity Commission publishes final reports on five pillars of productivity inquiries; Government consults on Better Targeted Super Concessions draft legislation; Draft legislation to streamline beneficiary TFNs reporting released for consultation; Enhanced Regulatory Sandbox review consultation paper released; WA Government revises up operating surpluses for 2025-26, beyond