New policy projects

n/a

n/a

TA 2025/2

Managed investment trusts: restructures to access the managed investment trust withholding regime

TA 2025/3

Arrangements to improperly access deductions for donations of ‘barter credits’

PS LA 2025/D1

Public country-by-country reporting exemptions

PS LA 2004/14 - update

ATO access to advice for a corporate board on tax compliance risk

PS LA 2011/23 - update

Credit interest

PS LA 2013/2W (ga) - withdrawal

GST treatment of Australian fees or charges under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999

PS LA 2005/15 - update

The Commissioner’s discretion to extend the time in which the agreement in writing must be made to apply the margin scheme under Division 75 of the A New Tax System (Goods and Services Tax) Act 1999

PS LA 2011/29 - update

Exercise of the Commissioner’s discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked

PS LA 2011/15 - update

Lodgment obligations, due dates and deferrals

PS LA 2011/19 - update

Administration of the penalty for failure to lodge on time

PS LA 2012/4 - update

Administration of the false or misleading statement penalty - where there is no shortfall amount

PS LA 2012/5 - update

Administration of the false or misleading statement penalty - where there is a shortfall amount

PS LA 2005/2 - update

Penalty for failure to keep or retain records

PS LA 2011/20 - update

Payment and credit allocation

PS LA 2004/14 - update

ATO access to advice for a corporate board on tax compliance risk

PS LA 2025/D2

Self-managed superannuation funds – education directions for contraventions of the Superannuation Industry (Supervision) Act 1993

PS LA 2005/2 - update

Penalty for failure to keep or retain records

PS LA 2003/6 - update

Alienated personal services payments – calculating withholding amounts

PS LA 2011/13 - update

Cross-border recovery of taxation debts

PS LA 2015/4

Advance pricing arrangements

PS LA 2011/22 - update

Commissioner’s discretion to retain a refund

PS LA 2011/29 - update

Exercise of the Commissioner’s discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked

PS LA 2011/18 - update

Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts

PS LA 2025/2 - new

Public country-by-country reporting exemptions

PS LA 2007/22 - update

Remission of penalties for failure to withhold

PS LA 2012/4 - update

Administration of the false or misleading statement penalty - where there is no shortfall amount

PS LA 2014/2 - update

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

PS LA 2012/5 - update

Administration of the false or misleading statement penalty - where there is a shortfall amount