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 Law Administration Practice Statement PS LA 2026/D1 Administration of penalties for failure to comply with superannuation member account reporting obligations
- Released: 12 March 2026
- Due date for comments: 24 April 2026.
- Draft Law Administration Practice Statement PS LA 2026/D2 Administration of penalties for failure to comply with Single Touch Payroll reporting obligations
- Released: 12 March 2026
- Due date for comments: 24 April 2026.
- Draft Law Companion Ruling LCR 2026/D1 Payday Super : qualifying earnings
- Released: 18 March 2026
- Due date for comments: 1 May 2026.
- Draft Law Companion Ruling LCR 2026/D2 Payday Super : eligible contributions
- Released: 18 March 2026
- Due date for comments: 1 May 2026.
- Draft Law Companion Ruling LCR 2026/D3 Payday Super : calculation and assessment of the superannuation guarantee charge
- Released: 18 March 2026
- Due date for comments: 1 May 2026.
- Draft Law Companion Ruling LCR 2026/D4 Payday Super : application and transitional provisions
- Released: 18 March 2026
- Due date for comments: 1 May 2026.
- Decision impact statement on Commissioner of Taxation v PepsiCo Inc & Anor [2025] HCA 30
- Released: 19 March 2026
- Due date for comments: 1 May 2026.
- Draft Practical Compliance Guideline PCG 2026/D1 Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO compliance approach
- Released: 25 March 2026
- Due date for comments: 8 May 2026.
- Draft Law Companion Ruling LCR 2016/9DC Superannuation reform: transfer balance cap
- Released: 25 March 2026
- Due date for comments: 8 May 2026.
- Draft Practical Compliance Guideline PCG 2026/D2 Application of Part IVA to property development arrangements involving long-term construction contracts – ATO compliance approach
- Released: 1 April 2026
- Due date for comments: 15 May 2026.