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.
June 2025
- [4168] Royalty withholding tax and software arrangements
- [4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations
July 2025
- [4148] Public Country-by-Country reporting transparency measure and exemption discretions
- [4154] Pillar Two global and domestic minimum tax
If you are concerned about the delay in the delivery of particular pieces of public advice and guidance, email us at publicguidance@ato.gov.au.
For more information, see: