Matters under consultation

We are consulting with the community on a range of matters affecting:

• Individuals
  • [202513] Deceased estates: 'double death' [NEW]
  • [202511] Review of the tax treatment of digital assets and transactions in Australia [NEW]
  • [202507] Agent authorisation process for individuals and sole traders
  • [202418] ATO Vulnerability framework [UPDATED]
• Business
  • [202511] Review of the tax treatment of digital assets and transactions in Australia [NEW]
  • [202510] Small business future tax administration
  • [202507] Agent authorisation process for individuals and sole traders
  • [202427] Integration of the Cloud Authentication and Authorisation model into the sending service provider process
  • [202426] Public country-by-country reporting transparency measure and exemption discretions
  • [202404] Modernising PAYG instalment systems for small businesses with business accounting software
• Not-for-profit
  • [202512] Not-for-profit roadmap – Phase 1 [NEW]
  • [202509] GloBE rules – ‘non-profit organisation’ exclusion
• Superannuation
  • [202505] Ordinary time earnings guidance review
• Intermediaries
  • [202512] Not-for-profit roadmap – Phase 1 [NEW]
  • [202511] Review of the tax treatment of digital assets and transactions in Australia [NEW]
  • [202510] Small business future tax administration
  • [202509] GloBE rules – ‘non-profit organisation’ exclusion
  • [202427] Integration of the Cloud Authentication and Authorisation model into the sending service provider process
  • [202426] Public country-by-country reporting transparency measure and exemption discretions
  • [202418] ATO Vulnerability framework [UPDATED]
  • [202404] Modernising PAYG instalment systems for small businesses with business accounting software

For more information, see

• Open consultation including advice and guidance products
• Planned consultation
• Special purpose working groups