The ATO recently advised that the claiming of ATO interest charges (being general interest charge (GIC) and shortfall interest charge (SIC)) will no longer apply as of 1st July 2025. Any GIC or SIC incurred prior to 1st July 2025 is not impacted by the changes to the law and will continue to be deductible for the 2024-2025 and earlier income years.

 

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