Welcome to the Link Accounting & Business Solutions information December Newsletter 2025.

Topics covered in this issue include to the following:

• Alternative providers to the SBSCH
• Reminder of December 2025 Quarter Superannuation Guarantee (‘SG’)
• Dental expenses are private expenses
• Australians call out tax dodgers in record numbers
• ATO’s new approach to holiday home expenses
• ATO warns about barter credit tax scheme