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/D4 Making Commissioner-initiated assessments: section 36 of the Superannuation Guarantee (Administration) Act 1992
- Released: 15 October 2026
- Due date for comments: 13 November 2026
- Draft Goods and Services Tax Determination GSTD 2024/1DC Goods and services tax: supplies of combination food
- Released: 7 October 2026
- Due date for comments: 20 November 2026
- Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Attribution Rules for Supplies and Acquisitions Made Through Agents) Determination 2027
- Released: 19 October 2026
- Due date for comments: 20 November 2026
- Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Attribution Rules for Supplies and Acquisitions Made Through Agents) Determination 2027
- Released: 19 October 2026
- Due date for comments: 20 November 2026
- Decision Impact Statement on Commissioner of Taxation v Hicks [2025] FCAFC 171
- Released: 21 October 2026
- Due date for comments: 20 November 2026
- Interim Decision Impact Statement on Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) [2026] FCA 1325
- Released: 21 October 2026
- Due date for comments: 20 November 2026
- Draft Taxation Ruling TR 2026/D2 Income tax: carrying on a business by an individual
- Released: 16 October 2026
- Due date for comments: 27 November 2026
- Self Managed Superannuation Funds Ruling SMSFR 2012/1DC Self Managed Superannuation Funds: limited recourse borrowing arrangements – application of key concepts
- Released: 19 October 2026
- Due date for comments: 27 November 2026
- Self Managed Superannuation Funds Ruling SMSFR 2009/1DC Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993
- Released: 19 October 2026
- Due date for comments: 27 November 2026