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

Matters under consultation

Advice and guidance

Draft Practical Compliance Guideline PCG 2025/D2 Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement – ATO compliance approach

• Released: 29 May 2025
• Due date for comments: 14 July 2025

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Supermarket and Convenience Stores) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Supermarket and Convenience Stores) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Legislative Instrument Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Explanatory Statement Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Legislative Instrument Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Explanatory Statement Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Legislative Instrument Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Explanatory Statement Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Practical Compliance Guideline PCG 2024/2DC Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee's or individual's home

• Released: 29 May 2025
• Due date for comments: 25 July 2025

Draft Legislative Instrument Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025

• Released: 2 July 2025
• Due date for comments: 30 July 2025

Draft Explanatory Statement Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025

• Released: 2 July 2025
• Due date for comments: 30 July 2025