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New legislation

Learn about the ATO's role in tax law and the latest updates on tax and super related legislation.

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

See the latest news on tax and superannuation law and policy.

The tax, superannuation and registries laws administered by us are made by parliament.

The ATO–Treasury Protocol provides the agreed collaborative working arrangements between the Treasury and ATO.

Practical guidance for taxpayers faced with the question of what to do with proposed retrospective legislation.

Our position on interest and penalties in the case of retrospective changes to the tax law.

New legislation relating to businesses, individuals, not-for-profits, superannuation, international tax and other topics.

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