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 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
- Draft Legislative Instrument Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026
- Released: 8 May 2026
- Due date for comments: 22 May 2026
- Draft Explanatory Statement Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026
- Released: 8 May 2026
- Due date for comments: 22 May 2026
- Draft Legislative Instrument Fuel Tax (Fuel Blends) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Explanatory Statement Fuel Tax (Fuel Blends) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Legislative Instrument Excise (Volume – Captive Use Recycled Oil) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Explanatory Statement Excise (Volume – Captive Use Recycled Oil) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Legislative Instrument Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Explanatory Statement Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Legislative Instrument Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Explanatory Statement Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Legislative Instrument Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Explanatory Statement Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Legislative Instrument Excise (Mass of CNG) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Explanatory Statement Excise (Mass of CNG) Determination 2026
- Released: 11 May 2026
- Due date for comments: 5 June 2026
- Draft Taxation Ruling TR 2013/1DC Income tax: the identification of ‘employer’ for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia’s tax treaties
- Released: 29 April 2026
- Due date for comments: 12 June 2026
- Decision Impact Statement Commissioner of Taxation v Shaw [2026] FCA 197
- Released: 13 May 2026
- Due date for comments: 12 June 2026