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 Goods and Services Tax Ruling GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer
- Released: 10 June 2026
- Due date for comments: 24 July 2026
- Decision Impact Statement on Commissioner of Taxation v Bendel [2026] HCA 18
- Released: 26 June 2026
- Due date for comments: 24 July 2026
- Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026
- Released: 26 June 2026
- Due date for comments: 24 July 2026
- Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026
- Released: 26 June 2026
- Due date for comments: 24 July 2026
- Draft Superannuation Guarantee Ruling SGR 2026/D1 Superannuation guarantee: work arranged by intermediaries
- Released: 17 June 2026
- Due date for comments: 31 July 2026
- Decision Impact Statement on SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36
- Released: 1 July 2026
- Due date for comments: 31 July 2026
- Draft Legislative Instrument Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026
- Released: 17 July 2026
- Due date for comments: 14 August 2026
- Draft Explanatory Statement Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026
- Released: 17 July 2026
- Due date for comments: 14 August 2026
- Draft Practical Compliance Guideline PCG 2026/D3 Dynamic pay as you go instalments and general interest charge on excessive variation – ATO compliance approach
- Released: 24 June 2026
- Due date for comments: 28 August 2026