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  • 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.

    Find out about:

    Open consultations

    • Draft Determination LVG 2018/D1 Draft Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018
      • Released: 18 April 2018
      • Due date for comments: 9 May 2018
       
    • Draft Determination FOREX 2018/D1 Draft Goods and Services Tax: Foreign Currency Conversion Determination 2018
      • Released: 18 April 2018
      • Due date for comments: 9 May 2018

    Planned consultations

    We are planning to seek public comment on the following documents in the coming 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.

    April 2018

    • 30 April  
      • [3908] Thin capitalisation: bifurcation of financial instruments - draft determination
       
    • To be advised  
      • [3734] Deductibility of legal expenses - draft ruling
      • [3885] Trust splitting – draft determination
      • [3898] Early stage innovation company – expense tests – draft determination
       

    May 2018

    • To be advised
      • [3767] Personal services income – meaning of personal services business - draft ruling
      • [3838] Corporate residency – central management and control in Australia - draft practical compliance guideline
      • [3865] MAAL – directly in connection with supply - draft determination
      • [3869] Time limits on entitlements to input tax credits - draft determination
      • [3889] Time limits on entitlements to fuel tax credits - draft determination
      • [3899] Division 7A undue hardship - corporate trustees - draft determination
       
    Last modified: 20 Apr 2018QC 43750