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  • Attention

    We’re currently updating this page to make it easier for you to find the information you need. During this time, you might find some links are broken. We’re working to resolve these and any other issues as quickly as possible. Thank you for your patience.

    End of attention

    Consultation on public documents

    This page provides a list of documents on which we are either currently seeking public comment, or planning to seek public comment.

    See:

    Open consultations

    • Decision Impact Statement Cable & Wireless Australia & Pacific Holding BV (in liquidatie) v Commissioner of Taxation
      • Released 25 January 2018
      • Due date for comments: 22 February 2018
       
    • Legislative Instrument TPRE 2018/D1 Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2017/18 Year Determination 2018
      • Released 8 February 2018
      • Due date for comments: 22 February 2018
       
    • Legislative Instrument SPR 2018/D1 Taxation Administration Member Account Attribute Service - the Reporting of Member Account Phases and Attributes 2018
      • Released 18 February 2018
      • Due date for comments: 2 March 2018
       
    • Legislative Instrument LODG 2018/D1 Notice of Requirement to Lodge a Return for the Year of Income Ended 30 June 2018
      • Released 18 February 2018
      • Due date for comments: 5 March 2018
       
    • Legislative Instrument LODG 2018/D2 Notice of Requirement to Lodge a Return for the Year of Income Ended 30 June 2018 - Parents with a Child Support Assessment
      • Released 18 February 2018
      • Due date for comments: 5 March 2018
       
    • PCG 2018/D2 Diverted profits tax
      • Released 7 February 2018
      • Due date for comments: 9 March 2018
       

    Planned consultations

    We are planning to seek public comment on the following documents in the next two months.

    Note: This list is subject to change. Changes may include the timing of the consultation as well as the inclusion of the matter on this list. For further information in relation to proposed consultations, please contact publicguidance@ato.gov.au.

    February 2018

    • 28 February
      • [3865] MAAL – directly in connection with supply – draft determination
       
    • To be advised
      • [3734] Deductibility of legal expenses – draft ruling
      • [3898] Early stage innovation company – expense tests – draft determination
       

    March 2018

    • 2 March
      • [3900] Related party financing derivatives – draft Schedule  2 to Practical Compliance Guideline PCG 2017/4
       
    • 30 March
      • [3765] Transfer pricing rules and debt/equity tests – draft determination
      • [3766] Transfer pricing benefit from an outbound/inbound interest free loan – draft determination
      • [3901] Related party financing – interest free loans – draft Schedule 5 to Practical Compliance Guideline PCG 2017/4
       
    • To be advised
      • [3712] Environmental protection activities – draft ruling
       
    Last modified: 21 Feb 2018QC 43750