- [202401] Multinational Tax Integrity – strengthening Australia’s interest limitation (thin capitalisation) rules
- [202329] Capital raised for the purpose of funding franked distributions [UPDATED]
- [202328] Mapping the veteran experience
- [202323] Division 7A guidance within software
- [202322] Sharing Economy Reporting Regime Phase 2
- [202316] Increasing the payment frequency of superannuation guarantee
- [202314] Right time tax payments and reporting [UPDATED]
- [202313] Preventing errors and mistakes through small business software
- [202307] Implementation of a global minimum tax and domestic minimum tax
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Registered | January 2024 |
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Expected completion of consultation | Post-enactment (to be determined) |
Consultation status | Consultation is underway. |
Consultation purpose | To seek feedback on public advice and guidance topics, prioritisation and form for the new thin capitalisation measures. |
Description | Public consultation by Treasury on an exposure draft of the parliamentary amendments to Schedule 2 of the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share – Integrity And Transparency) Bill 2023 concluded in October 2023.
The ATO is proposing to provide guidance setting out the Commissioner of Taxation’s views on, and approach to, key aspects of the proposed new thin capitalisation rules.
Stakeholder feedback is sought on potential topics, prioritisation and the form of any potential public advice and guidance.
It is intended that only the most important issues arising from the new law will be addressed through the preparation of early ATO public advice and guidance consistent with the New Law Guidance Review. |
Who we are consulting |
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Consultation lead | Stephen Dodshon, Public Groups |
Registered | February 2023 |
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Expected completion of consultation | June 2024 |
Consultation status | Consultation is underway. |
Consultation purpose | To seek feedback on the ATO’s new agent nomination process which allows clients to securely nominate an agent through ATO’s online services. |
Description | The ATO is seeking to understand the potential impacts of this new process on businesses and intermediaries, including:
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Who we are consulting |
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Consultation lead | Ziva White, Strategy and Support |