Open consultation

We are seeking your involvement in our open consultation. Your views and opinions will help us make well-informed decisions and shape our future services and advice.

To participate, email the contact person listed for the relevant item or follow the instructions outlined.

Matters

• Individuals
• Business
• Not-for-profit
• Superannuation
• Intermediaries

Advice and guidance

Draft Legislative Instrument Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025

• Released: 14 March 2025
• Due date for comments: 11 April 2025

Draft Explanatory Statement Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025

• Released: 14 March 2025
• Due date for comments: 11 April 2025

Draft Taxation Determination TD 2025/D2 Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved

• Released: 5 March 2025
• Due date for comments: 17 April 2025

Draft Goods and Services Tax Ruling GSTR 2005/6DC Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

• Released: 26 March 2025
• Due date for comments: 9 May 2025

Draft Goods and Services Tax Ruling GSTR 2007/2DC Goods and services tax: supplies where effective use or enjoyment of the supply take place outside Australia

• Released: 26 March 2025
• Due date for comments: 9 May 2025