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File ID |
File Title |
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F2025L01608 |
Student Assistance (Education Institutions and Courses) Amendment (Combined Courses and Masters by Coursework) Determination 2025 |
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Explanatory Statement |
Explanatory Statement – Student Assistance (Education Institutions and Courses) Amendment (Combined Courses and Masters by Coursework) Determination 2025 |
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F2025L01645 |
Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR Tax Return and Australian DMT Tax Return) Determination 2025 |
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Explanatory Statement |
Explanatory Statement – Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR Tax Return and Australian DMT Tax Return) Determination 2025 |
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F2026L00006 |
Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2026 |
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Explanatory Statement |
Explanatory Statement – Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2026 |
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F2026L00071 |
A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 |
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LI 2026/D1 |
Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026 |
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LI 2026/D1 - Draft Explanatory Statement |
Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026 |
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LI 2026/D2 |
Taxation Laws (Requirement to Lodge a Return for the 2026 Year) Instrument 2026 |
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LI 2026/D2 - Draft Explanatory Statement |
Taxation Laws (Requirement to Lodge a Return for the 2026 Year) Instrument 2026 |
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F2026L00160 |
Taxation Administration (Community Charity Trusts and Corporations) Amendment (2026 Measures No. 1) Declaration 2026 |
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Explanatory Statement |
Explanatory Statement – Taxation Administration (Community Charity Trusts and Corporations) Amendment (2026 Measures No. 1) Declaration 2026 |
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F2026L00187 |
A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026 |
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F2026L00189 |
A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026 |
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F2026L00190 |
A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026 |
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F2026L00194 |
A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026 |
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F2026L00198 |
Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026 |
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Explanatory Statement |
Explanatory Statement – Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026 |
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F2026L00197 |
Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026 |
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Explanatory Statement |
Explanatory Statement-Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026 |
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F2026L00231 |
Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026 |
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Explanatory Statement |
Explanatory Statement – Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026 |
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F2026L00251 |
Withholding Variation – Religious Practitioners 2026 |
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Explanatory Statement |
Explanatory Statement- Withholding Variation – Religious Practitioners 2026 |
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F2026L00291 |
Taxation (Multinational–Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – Taxation (Multinational–Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026 |
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F2026L00410 |
Fuel Tax (Road User Charge) Amendment Determination 2026 |
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Explanatory Statement |
Explanatory Statement – Fuel Tax (Road User Charge) Amendment Determination 2026 |
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F2026L00411 |
Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026 |
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LI 2026/D3 |
Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 |
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LI 2026/D3 - Draft Explanatory Statement |
Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 |
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LI 2026/D4 |
Draft Fuel Tax (Fuel Blends) Determination 2026 |
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LI 2026/D4 - Draft Explanatory Statement |
Draft Fuel Tax (Fuel Blends) Determination 2026 |
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LI 2026/D5 |
Draft Excise (Volume – Captive Use Recycled Oil) Determination 2026 |
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LI 2026/D5 - Draft Explanatory Statement |
Draft Excise (Volume – Captive Use Recycled Oil) Determination 2026 |
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LI 2026/D6 |
Draft Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 |
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LI 2026/D6 - Draft Explanatory Statement |
Draft Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 |
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LI 2026/D7 |
Draft Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026 |
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LI 2026/D7 - Draft Explanatory Statement |
Draft Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026 |
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LI 2026/D8 |
Draft Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026 |
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LI 2026/D8 - Draft Explanatory Statement |
Draft Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026 |
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LI 2026/D9 |
Draft Excise (Mass of CNG) Determination 2026 |
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LI 2026/D9 - Draft Explanatory Statement |
Draft Excise (Mass of CNG) Determination 2026 |
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LI 2026/D10 |
Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026 |
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LI 2026/D10 - Draft Explanatory Statement |
Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026 |
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LI 2026/D11 |
Draft A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026 |
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LI 2026/D11 - Draft Explanatory Statement |
Draft A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026 |
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LI 2026/D12 |
Draft Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026 |
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LI 2026/D12 - Draft Explanatory Statement |
Draft Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026 |
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F2026L00618 |
Taxation Laws (Requirement to Lodge a Return for the 2026 Year) Instrument 2026 |
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Explanatory Statement |
Explanatory Statement – Taxation Laws (Requirement to Lodge a Return for the 2026 Year) Instrument 2026 |
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F2026L00619 |
Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026 |
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Explanatory Statement |
Explanatory Statement – Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026 |
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LI 2026/D13 |
Excise (Denatured Spirits) Determination 2026 |
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LI 2026/D13 - Draft Explanatory Statement |
Excise (Denatured Spirits) Determination 2026 |
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LI 2026/D14 |
Taxation Administration Amendment (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2026 |
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LI 2026/D14 - Draft Explanatory Statement |
Taxation Administration Amendment (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2026 |
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LI 2026/D15 |
A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement – Reverse Charged Supplies) Determination 2026 |
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LI 2026/D15 - Draft Explanatory Statement |
A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement – Reverse Charged Supplies) Determination 2026 |
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LI 2026/D16 |
Excise (Concessional Spirits Approvals) Guidelines 2026 |
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LI 2026/D16 - Draft Explanatory Statement |
Excise (Concessional Spirits Approvals) Guidelines 2026 |
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F2026L00665 |
Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2026 |
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F2026L00716 |
Taxation Administration (Withholding Schedules) Instrument 2026 |
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Explanatory Statement |
Explanatory Statement – Taxation Administration (Withholding Schedules) Instrument 2026 |
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F2026L00785 |
Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026 |
|
Explanatory Statement |
Explanatory Statement – Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026 |
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F2026L00784 |
Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 |
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Explanatory Statement |
Explanatory Statement- Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 |
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LI 2026/D17 |
A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026 |
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LI 2026/D17 - Draft Explanatory Statement |
A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026 |
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F2026L00863 |
Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026 |
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Explanatory Statement |
Explanatory Statement – Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026 |
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F2026L00789 |
Fuel Tax (Road User Charge) Determination 2026 |
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Explanatory Statement |
Explanatory Statement – Fuel Tax (Road User Charge) Determination 2026 |