Guidance on tax and superannuation measures
When new tax and superannuation measures and legislation are introduced, the ATO provides practical guidance for taxpayers deciding whether to follow the existing law or attempt to anticipate the proposed changes.
We also provide advice about our administrative approach to specific proposed law changes.
Our advice covers the options available to taxpayers and the consequences of choosing particular options. It also covers what action, if any, we'll take during the period until the final outcome of a proposed law change is known.
Use the links below for more information:
Note: The 'In detail' section in the left menu provides links to legislation and supporting documents for specific new measures and, where available, details of the ATO's proposed administrative approach in the lead up to implementation of the relevant legislation.
When the Government announces new tax measures and introduces new tax legislation, the ATO provides practical guidance for taxpayers faced with the question of whether to follow the existing law or attempt to anticipate the proposed change.