ATO advice and guidance issue list

Following is a list of the ATO advice and guidance issuing in the week commencing 9 February 2026.

Note that this list is subject to change.

The documents will be available from 2:00 pm AEDT on the scheduled date at ato.gov.au/law
 

Taxation Ruling – draft update

TR 2006/11DC2 Private rulings
 
This draft update proposes to amend Taxation Ruling TR 2006/11 to address recent developments in case law, and the promoter penalty laws.
 
Publication date 11 February 2026

Class Rulings

CR 2026/3 Aurumin Limited – scrip for scrip roll-over for shareholders
 
Publication date 11 February 2026
 

CR 2026/4 Aurumin Limited – scrip for scrip roll-over for option holders
 
Publication date 11 February 2026
 

CR 2026/5 Oceania Capital Partners Limited – return of capital and special dividend
 
Publication date 11 February 2026
 

CR 2026/6 Charter Hall Limited – capital reallocation
 
Publication date 11 February 2026
 

CR 2026/7 Symal Group Limited – employee share scheme – entitlement to franking credit tax offset
 
Publication date 11 February 2026