Matters under consultation

We are consulting with the community on a range of matters affecting:

• Individuals
  • [202514] The ATO’s approach to taxpayer relief provisions
  • [202513] Deceased estates: 'double death'
  • [202511] Review of the tax treatment of digital assets and transactions in Australia
  • [202507] Agent authorisation process for individuals and sole traders
• Business
  • [202517] Credit unions: arrangements designed to improperly obtain item 16 reduced input tax credits [NEW]
  • [202516] Top 100 GST Program: a changed approach for high assurance GST reporters [NEW]
  • [202515] Public country-by-country report lodgment instruction
  • [202514] The ATO’s approach to taxpayer relief provisions
  • [202511] Review of the tax treatment of digital assets and transactions in Australia
  • [202510] Small business future tax administration
  • [202507] Agent authorisation process for individuals and sole traders
  • [202404] Modernising PAYG instalment systems for small businesses with business accounting software
• Not-for-profit
  • [202514] The ATO’s approach to taxpayer relief provisions
  • [202512] Not-for-profit roadmap – Phase 1
• Superannuation
  • [202514] The ATO’s approach to taxpayer relief provisions
• Intermediaries
  • [202516] Top 100 GST Program: a changed approach for high assurance GST reporters [NEW]
  • [202515] Public country-by-country report lodgment instruction
  • [202514] The ATO’s approach to taxpayer relief provisions
  • [202512] Not-for-profit roadmap – Phase 1
  • [202511] Review of the tax treatment of digital assets and transactions in Australia
  • [202510] Small business future tax administration
  • [202404] Modernising PAYG instalment systems for small businesses with business accounting software

For more information, see:

• Open consultation including advice and guidance products
• Planned consultation
• Special purpose working groups