Open consultation

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Matters

• Individuals
• Business
• Not-for-profit
• Superannuation
• Intermediaries

Advice and guidance

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025

• Released: 14 May 2025
• Due date for comments: 11 June 2025

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025

• Released: 14 May 2025
• Due date for comments: 11 June 2025

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025

• Released: 14 May 2025
• Due date for comments: 11 June 2025

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025

• Released: 14 May 2025
• Due date for comments: 11 June 2025

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025

• Released: 28 May 2025
• Due date for comments: 25 June 2025

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025

• Released: 28 May 2025
• Due date for comments: 25 June 2025

Draft Legislative Instrument Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025

• Released: 28 May 2025
• Due date for comments: 25 June 2025

Draft Explanatory Statement Draft Legislative Instrument Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025

• Released: 28 May 2025
• Due date for comments: 25 June 2025

Draft Practical Compliance Guideline PCG 2025/D2 Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement - ATO compliance approach

• Released: 29 May 2025
• Due date for comments: 30 June 2025

Draft Practical Compliance Guideline PCG 2024/2DC Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

• Released: 29 May 2025
• Due date for comments: 25 July 2025