Seeking your views
We are seeking your involvement in our open consultation. Your views and opinions will help us make well-informed decisions and shape our future services and advice.
To participate, email the contact person listed for the relevant item or follow the instructions outlined.
Matters under consultation
For information about matters we are consulting with the community on, see Matters under consultation.
Advice and guidance
- Draft Taxation Determination TD 2025/D3 Income tax: when does a private or public ancillary fund ‘provide’ a ‘benefit’?
- Released: 12 November 2025
- Due date for comments: 30 January 2026
- Draft Taxation Ruling TR 2025/D1 Income tax: rental property income and deductions for individuals who are not in business
- Released: 12 November 2025
- Due date for comments: 30 January 2026
- Draft Practical Compliance Guideline PCG 2025/D6 Apportionment of rental property deductions – ATO compliance approach
- Released: 12 November 2025
- Due date for comments: 30 January 2026
- Draft Practical Compliance Guideline PCG 2025/D7 Application of section 26-50 of the Income Tax Assessment Act 1997 to holiday homes that you also rent out – ATO compliance approach
- Released: 12 November 2025
- Due date for comments: 30 January 2026
- Draft Taxation Ruling TR 2017/1DC Income tax: deductions for mining and petroleum exploration expenditure
- Released: 10 December 2025
- Due date for comments: 6 February 2026
- Draft Practical Compliance Guideline PCG 2019/1DC Transfer pricing issues related to inbound distribution arrangements
- Released: 10 December 2025
- Due date for comments: 13 February 2026