Trustees must report a beneficiary's tax file number to the Commissioner; this applies if the beneficiary is entitled to a share of trust income.

Trustees must provide this report by the time the trust's income return is due.

The Commissioner must notify trustees if a beneficiary provides a wrong tax file number; this happens if the Commissioner can identify the correct number.

Gambling, tobacco, and vaping activities no longer qualify as core or supporting R&D activities for tax incentives; an exception exists for activities that aim to minimise harm.

The Commissioner can ignore previous findings that an activity was R&D if that activity is now excluded.

Taxpayers no longer need to meet a $2 minimum threshold to claim deductions for certain gifts or contributions.