The Department’s transition material explains why old and new frameworks can coexist. A working system must make the period and governing context visible instead of assuming one label fits everything.
What to understand
Tag every task with the underlying financial/tax period, event date, and the official portal label. This helps reviewers distinguish return work, payment work, and a later correction.
A simple working method
Keep a live-source link and review date beside any transition mapping. Section, form, and terminology changes are not safe to treat as fixed knowledge.
Keep the control
For each item, record the professional conclusion and the evidence used. This protects the team from mixing records across frameworks.
Educational guide only. Requirements, forms, eligibility, thresholds, dates, and portal processes change. Confirm the current official source and obtain qualified professional review before acting.
Official sources
Reviewed 12 July 2026. These links are included so the underlying authority can be checked directly.