|
File ID |
File Title |
|---|---|
|
LI 2025/D1 |
Draft Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025 |
|
LI 2025/D1 - Draft Explanatory Statement |
Explanatory Statement - Draft Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025 |
|
LI 2025/D2 |
Draft Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025 |
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LI 2025/D2 - Draft Explanatory Statement |
Explanatory statement - Draft Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025 |
|
F2025L00347 |
A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025 |
|
LI 2025/1 - Explanatory Statement |
Explanatory Statement - A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025 |
|
LI 2025/D3 |
Draft Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025 |
|
LI 2025/D3 - Draft Explanatory Statement |
Explanatory Statement - Draft Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025 |
|
F2025L00235 |
Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2025 |
|
LI 2025/2 - Explanatory Statement |
Explanatory Statement - Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2025 |
|
F2025L00453 |
Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2025 |
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LI 2025/3 - Explanatory Statement |
Explanatory Statement - Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2025 |
|
F2025L00459 |
Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 |
|
LI 2025/4 - Explanatory Statement |
Explanatory Statement - Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 |
|
F2025L00517 |
Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025 |
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LI 2025/5 - Explanatory Statement |
Explanatory Statement - Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025 |
|
F2024L00697 – annotated |
Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024, Note: The cents per km rate will not increase and the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024 will remain effective for the 2025/26 year. |
|
F2025L00569 |
Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025 |
|
LI 2025/7 - Explanatory statement |
Explanatory statement - Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025 |
|
F2025L00570 |
Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025 |
|
LI 2025/6 - Explanatory statement |
Explanatory Statement - Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025 |
|
LI 2025/D4 |
Draft A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025 |
|
LI 2025/D4 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025 |
|
LI 2025/D5 |
Draft A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis–Representatives of Incapacitated Entities) Determination 2025 |
|
LI 2025/D5 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis–Representatives of Incapacitated Entities) Determination 2025 |
|
LI 2025/D6 |
Draft A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025 |
|
LI 2025/D6 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025 |
|
LI 2025/D7 |
Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025 |
|
LI 2025/D7 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025 |
|
F2025L00607 |
Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025 |
|
LI 2025/8 - Explanatory Statement |
Explanatory Statement - Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025 |
|
LI 2025/D8 |
Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Government Entities Selling Food in Prisons and Detention Institutions) Determination 2025 |
|
LI 2025/D8 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Government Entities Selling Food in Prisons and Detention Institutions) Determination 2025 |
|
LI 2025/D9 |
Draft A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025 |
|
LI 2025/D9 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025 |
|
LI 2025/D10 |
Draft A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025 |
|
LI 2025/D10 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025 |
|
F2025L00647 |
Taxation Administration (Withholding Schedules) Instrument 2025 |
|
LI 2025/9 - Explanatory Statement |
Explanatory Statement - Taxation Administration (Withholding Schedules) Instrument 2025 |
|
LI 2025/D11 |
Draft A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025 |
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LI 2025/D11 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025 |
|
LI 2025/D12 |
Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Supermarket and Convenience Stores) Determination 2025 |
|
LI 2025/D12 - Draft Explanatory Statement |
Explanatory Statement - Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Supermarket and Convenience Stores) Determination 2025 |
|
LI 2025/D13 |
Draft Foreign Acquisitions and Takeovers (Register Notices - Extensions of Time) Instrument 2025 |
|
LI 2025/D13 - Draft Explanatory Statement |
Explanatory Statement - Draft Foreign Acquisitions and Takeovers (Register Notices - Extensions of Time) Instrument 2025 |
|
LI 2025/D14 |
Explanatory Statement - Draft Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025 |
|
LI 2025/D14 - Draft Explanatory Statement |
Draft Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025 |
|
LI 2025/D15 |
Draft Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025 |
|
LI 2025/D15 - Draft Explanatory Statement |
Explanatory Statement - Draft Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025 |