Upcoming consultation
In addition to potential advice and guidance currently open for consultation, we plan to seek formal comment on the following items in the coming months.
This list is subject to change.
February 2026
- [4188] Deceased estates: double death
- [4211] Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO’s compliance approach
- [4242] Superannuation reform: transfer balance cap [new]
- [4246] Private rulings
March 2026
- [4146] Positions in relation to shares or interest in shares
- [4252] Long-term construction contracts
- [4253] Payday Super [updated]
If you are concerned about the delivery of particular pieces of public advice and guidance, email us at publicguidance@ato.gov.au.
For more information, see: