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  • Planned consultation

    Advice and guidance

    In addition to potential advice and guidance currently open for consultation, we plan to seek comment on the following items in July 2019. This list is subject to change.

    July 2019

    Draft public rulings

    • [3863] Fringe benefits tax: car parking fringe benefits
    • [3898] Income tax: tax incentives for early stage investors: does an expense need to be 'incurred' in order to be taken into account under subparagraph 360-40(1)(a)(ii) or paragraph 360-40(1)(b) of the Income Tax Assessment Act 1997?
    • [3953] Capital gains tax: if a CGT roll-over contains a condition that entities who own interests can acquire or receive 'nothing else', can the condition be satisfied if, after the transaction for which that CGT roll-over is sought, another transaction is planned to happen under which the same entities will acquire or receive something?

    Draft practical compliance guideline

    • [3926] ATO compliance approach to transfer pricing issues associated with cross-border leasing of foreign residence vessels in Australia (LILO)

    If you have any questions or concerns, email us at

    Matters under consideration

    There are currently no matters under consideration.

    If you would like us to consult on a specific issue or topic, complete our Matter for consultation form.

    See also:

    Last modified: 03 Jun 2019QC 55319