Seeking your views
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 under consultation
For information about matters we are consulting with the community on, see Matters under consultation.
Advice and guidance
- Draft Legislative Instrument Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments When an ABN is not Quoted) Legislative Instrument 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Explanatory Statement Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments When an ABN is not Quoted) Legislative Instrument 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Goods and Services Tax Determination GSTD 2025/D1 Goods and services tax: supplies of formula products
- Released: 31 October 2025
- Due date for comments: 28 November 2025
- Draft Legislative Instrument A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026
- Released: 5 November 2025
- Due date for comments: 5 December 2025
- Draft Explanatory Statement A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026
- Released: 5 November 2025
- Due date for comments: 5 December 2025
- Draft Legislative Instrument Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026
- Released: 7 November 2025
- Due date for comments: 5 December 2025
- Draft Explanatory Statement Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026
- Released: 7 November 2025
- Due date for comments: 5 December 2025
- Draft Goods and Services Tax Ruling GSTR 2012/6DC Goods and services tax: commercial residential premises
- Released: 5 November 2025
- Due date for comments: 19 December 2025
- Draft Taxation Determination TD 2025/D3 Income tax: when does a private or public ancillary fund ‘provide’ a ‘benefit ’?
- Released: 12 November 2025
- Due date for comments: 30 January 2026
- Draft Taxation Ruling TR 2025/D1 Income tax: rental property income and deductions for individuals who are not in business
- Released: 12 November 2025
- Due date for comments: 30 January 2026
- Draft Practical Compliance Guideline PCG 2025/D6 Apportionment of rental property deductions - ATO compliance approach
- Released: 12 November 2025
- Due date for comments: 30 January 2026
- Draft Practical Compliance Guideline PCG 2025/D7 Application of section 26-50 of the Income Tax Assessment Act 1997 to holiday homes that you also rent out – ATO compliance approach
- Released: 12 November 2025
- Due date for comments: 30 January 2026