New legislation

Guidance on tax and superannuation measures

When new tax and superannuation measures and legislation are introduced, we provide 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:

• Latest news on tax law and policy
• How laws are made
• ATO and Treasury roles
• Administrative treatment of retrospective legislation
• Lodgment and payment obligations and related interest and penalties
• Law companion rulings

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.