About the ATO consultation report
This report describes ATO consultation activities in February 2025.
It contains:
Consultation matters
Statistics
2 | |
2 | |
9 | |
3 | |
4 |
Consultation matters received
[202506] Build to rent development tax incentives
[202505] Ordinary time earnings guidance review
Consultation matters completed
[202502] Changes to legacy retirement products
[202501] Understanding digital service needs for tax professionals
Advice and guidance products released for comment
Draft Taxation Determination
TD 2025/D1 Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early stage innovation company investment arrangements
Decision Impact Statements
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253
Mandalinic v Stone (Liquidator) [2023] FCAFC 146
Legislative instruments released for comment
Draft Legislative Instruments
Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025
Draft Explanatory Statements
Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025
See open consultation for products open for comment.
News
Stewardship group
The National Tax Liaison Group met out of session to discuss the Tax Agent Services Act 2009 and confidential consultation.
The Private Groups Stewardship Group met out of session to discuss family trust and interposed entity elections, including:
- compliance and administrative challenges arising from making family trust and interposed entity elections
- significant impacts that can arise where making distributions outside of a family group
- how elections, when irrevocable, may create challenges now and in the future
- whether there are any common interpretive issues.