ATO consultation report

About the ATO consultation report

This report describes ATO consultation activities in June 2025.

It contains:

• Consultation matters
  • Statistics
  • Consultation matters received
  • Consultation matters completed
  • Advice and guidance products released for comment
  • Legislative instruments released for comment
• News
  • Stewardship group

Consultation matters

Statistics

Consultation matters received

[202513] Deceased estates: 'double death'

[202512] Not-for-profit roadmap – Phase 1

[202511] Review of the tax treatment of digital assets and transactions in Australia

Consultation matters completed

[202423] Enhancing eInvoicing adoption

Advice and guidance products released for comment

No advice and guidance products were released for comment

Legislative instruments released for comment

Draft Legislative Instruments

A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Government Entities Selling Food in Prisons and Detention Institutions) Determination 2025

A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note – Electricity Distributors and Public Utility Providers) Determination 2025

A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025

A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025

A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Supermarket and Convenience Stores) Determination 2025

Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2025

Tax Assessment (Effective Life of Depreciating Assets) Determination 2025

Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025

See open consultation for products open for comment.

News

Stewardship group

The Individuals Stewardship Group met out of session to discuss the ATO Vulnerability Framework.

The Large Business Stewardship Group met and the topics discussed included:

• Public country-by-country reporting regime implementation 
• a justified trust update on the Supplementary annual GST return and the Top 100 approach for GST
• automation tax technology, preparation and governance of income tax and GST returns
• ATO large business service offerings
• key compliance risk and emerging issues
• the Research and development tax incentive transparency report for 2022–23
• the implementation of Pillar Two
• the ATO’s response to the Australian Public Service Commission capability review
• large business compliance products  
• law reform
• the Board of Taxation’s board meetings, stakeholder engagement and review of the voluntary tax transparency code.

The National Tax Liaison Group met and the topics discussed included:

• current consultation, including
  • the ATO Vulnerability Framework
  • thin capitalisation
• the implementation of the ATO Consultation Chief Executive Instruction
• private ruling processes
• the ATO interactions strategy
• consultation on the design of ATO forms
• ATO concessions.

The Superannuation Industry Stewardship Group met and the topics discussed included:

• regulators’ updates
• superannuation industry insights on emerging issues
• Mercer’s report Shaping Super: Insights for superannuation success in 2025
• the recent cyber-attack experienced by the super industry, including
  • the nature and development of the attacks
  • the response from regulators and industry
  • opportunities to uplift controls and strengthen the system.

The Tax Practitioner Stewardship Group met twice and the topics discussed included:

• the ATO’s vision
• future tax environment
• readiness for Tax Time 2025
• the ATO Vulnerability Framework.