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ATO consultation report

Monthly report on ATO consultation activities.

Last updated 3 June 2026

About the ATO consultation report

This report describes ATO consultation activities in May 2026.

It contains:

Consultation matters

Statistics

Consultation matters received

1

Consultation matters completed

2

Matters under consultation

6

Advice and guidance products released for comment

4

Legislative instruments released for comment

10

Consultation matters received

[202604] GST and build-to-rent: modern residential development examples

Consultation matters completed

Matter

Outcome of consultation

[202404] Modernising PAYG instalment systems for small businesses with business accounting software

To be advised

[202510] Small business future tax administration

Feedback received provided valuable insights and perspectives on:

  • broader system level considerations
  • economy wide productivity discussion
  • potential flow on impacts to wider markets and related business segments beyond small business.

These insights will assist us in designing, developing and implementing future initiatives that deliver a digitalised tax experience for small business.

Advice and guidance products released for comment

Decision Impact Statements

Commissioner of Taxation v Shaw [2026] FCA 197

Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172

Commissioner of Taxation v Baya Casal [2026] FACFC 11

Draft Law Administration Practice Statement

PS LA 2026/D3 Payday Super: exceptional circumstances determinations

Legislative instruments released for comment

Draft Legislative Instruments

Draft Legislative Instrument Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026

Draft Legislative Instrument Fuel Tax (Fuel Blends) Determination 2026

Draft Legislative Instrument Excise (Volume – Captive Use Recycled Oil) Determination 2026

Draft Legislative Instrument Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026

Draft Legislative Instrument Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026

Draft Legislative Instrument Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026

Draft Legislative Instrument Excise (Mass of CNG) Determination 2026

Draft Legislative Instrument Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026

Draft Legislative Instrument A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026

Draft Legislative Instrument Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026

Draft Explanatory Statements

Draft Explanatory Statement Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026

Draft Explanatory Statement Fuel Tax (Fuel Blends) Determination 2026

Draft Explanatory Statement Excise (Volume – Captive Use Recycled Oil) Determination 2026

Draft Explanatory Statement Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026

Draft Explanatory Statement Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026

Draft Explanatory Statement Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026

Draft Explanatory Statement Excise (Mass of CNG) Determination 2026

Draft Explanatory Statement Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026

Draft Explanatory Statement A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026

Draft Explanatory Statement Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026

See open consultation for products open for comment.

News

Stewardship groups

The Small Business Stewardship Group (SBSG) met and the topics discussed included:

  • Federal Budget 2026-27
  • ATO fuel costs
  • current fraud environment and ATO support to small business, in particular the ATO app
  • positive engagement at a recent Payday Super webinar, where a member shared their positive experience as a small business owner moving to payment cycles
  • planning for a deep dive on small business performance to be held in June
  • this was the first meeting with the new external co-chair, Paul Meissner (small business owner) and the newly appointed Australian Small Business Family Enterprise Ombudsman, Lynda McAlary-Smith.

The Tax Practitioner Stewardship Group held the following out of session discussions on:

  • ATO fuel costs
  • Federal Budget 2026-27, with members of the Tax Practitioner Stewardship Group, Tax Practitioner Digital Implementation Group and BAS Agent Authorisation Group.

Upcoming meetings

QC43732