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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

    • 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.

    March 2018

    • 30 March  
      • [3765] Transfer pricing rules and debt/equity tests – draft determination

    April 2018

    • 30 April
      • [3865] MAAL - directly in connection with supply - draft determination
    • To be advised  
      • [3885] Trust splitting – draft determination
      • [3898] Early stage innovation company - expense tests - draft determination
    Last modified: 27 Feb 2018QC 43750