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 2025
- [4116] Thin capitalisation – factors to consider when determining the amount of your cross-border related-party financing arrangement
- [4148] Public Country-by-Country reporting transparency measure and exemption discretions
- [4168] Royalty withholding tax and software arrangements
- [4201] Early-stage innovation company schemes and Part IVA
March 2025
- [4095] Cross-border supplies
- [4165] Disregarding private company loan repayments
- [4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations
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: