About the ATO consultation report
This report describes ATO consultation activities in December 2025 and January 2026.
It contains:
Consultation matters
Statistics
|
0 |
|
|
2 |
|
|
12 |
|
|
3 |
|
|
2 |
Consultation matters received
No consultation matters were received in December 2025 to January 2026
Consultation matters completed
|
Matter |
Outcome of consultation |
|---|---|
|
[202522] GST and build-to-rent residential property |
Consultation provided valuable feedback, which will be considered in the preparation of the final web guidance. |
|
[202515] Public country-by-country report lodgment instruction |
Consultation informed the to-be-published versions of:
|
Advice and guidance products released for comment
Draft Practical Compliance Guideline
PCG 2019/1DC Transfer pricing issues related to inbound distribution arrangements
Draft Tax Determination
TD 2026/D1 Income tax: deceased estates – meaning of ‘right to occupy the dwelling under the deceased’s will’ in item 2(b) of column 3 of the table in subsection 118-195(1) of the Income Tax Assessment Act 1997
Draft Tax Ruling
TR 2017/1DC Income tax: deductions for mining and petroleum exploration expenditure
Legislative instruments released for comment
Draft Legislative Instruments
Draft Legislative Instrument Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026
Draft Legislative Instrument Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026
Draft Explanatory Statements
Draft Explanatory Statement Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026
Draft Explanatory Statement Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026
See open consultation for products open for comment.
News
Stewardship groups
The National Tax Liaison Group met and the topics discussed included:
- ATO’s interim changes to the General Interest Charge remission procedures
- Payday super and planned public advice and guidance products
- Outcomes of the Small Business Pay As You Go Instalment Pilot
- General Anti-Avoidance Rules Panel
- Board of Taxation discussion on the Red Tape Reduction ReviewExternal Link
- Tax Ombudsman insights into the 2026 Ombudsman workplan, and current and completed reviews.
The Tax Practitioner Stewardship Group met and the topics discussed included:
- Tax Ombudsman Review
- Environmental scan of industry insights, trends and member perspectives
- Payday Super changes and SBSCH closure
- Counter Fraud Program – ATO app
- ATO Interactions Strategy 2030
- Productivity improvements
- Small Business Future Tax Administration
- Review of 2025 TPSG key focus areas and themes, and forward focus areas for 2026.
Upcoming meetings
Individuals Stewardship Group – 10 February
National Tax Liaison Group – 25 February