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Guidance on tax and superannuation measures

Practical guidance if you are deciding whether to follow the existing law or attempt to anticipate proposed changes

Published 26 February 2025

When new tax, superannuation and registries law changes are announced, we provide:

  • guidance which explains options and consequences for taxpayers if they choose to either follow the existing law or anticipate the proposed changes. The guidance also covers what actions we may take during the period until the outcome of a law change is known, as outlined in Practice Statement Law Administration 2007/11.
  • advice about our administrative approach to proposed law changes.

You can also review our Law companion rulings. These public rulings give our view on how recently enacted law applies.

See New legislation by topic for links to legislation and supporting documents for all new measures.

QC103870