ATO logo

ATO consultation report

Monthly report on ATO consultation activities.

Last updated 3 November 2026

About the ATO consultation report

This report describes ATO consultation activities in October 2026.

It contains:

Consultation matters

Statistics

Consultation matters received

6

Consultation matters completed

1

Matters under consultation

15

Advice and guidance products released for comment

7

Legislative instruments released for comment

2

Consultation matters received

[202615] Uplifting the Australian Business Number and Super Fund Lookup Services

[202614] Australian Business Number Authentication

[202613] Payment methods

[202612] Foreign resident capital gains tax changes

[202611] ATO Creditor Guidelines – appendix to PS LA 2011/16

[202610] Crypto- Asset Domestic Reporting Regime

Consultation matters completed

Matter

Outcome of consultation

[202606] Better Targeted Superannuation Concessions – Public advice and guidance

Feedback received provided valuable technical and practical insights into the operation of the Better Targeted Superannuation Concessions measure. It has assisted in identifying areas where additional clarification, examples and guidance would improve the usability and effectiveness of the proposed PAG. The input received has informed the refinement of the draft PAG products and will support the development of clear and practical guidance for the community. The LCRs are progressing through internal approvals and remain on track for release as public draft rulings for consultation from early November 2026.

 

Advice and guidance products released for comment

Decision Impact Statements

Commissioner of Taxation v Hicks [2025] FCAFC 171

Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) [2026] FCA 1325

Draft Law Administration Practice Statement

PS LA 2026/D4 Making Commissioner-initiated assessments: section 36 of the Superannuation Guarantee (Administration) Act 1992

Draft Goods and Services Tax Determination

GSTD 2024/1DC Goods and services tax: supplies of combination food

Draft Tax Ruling

TR 2026/D2 Income tax: carrying on a business by an individual

Draft Self-Managed Superannuation Funds Ruling

SMSFR 2012/1DC Self Managed Superannuation Funds: limited recourse borrowing arrangements – application of key concepts

SMSFR 2009/1DC Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993

Legislative instruments released for comment

Draft Legislative Instrument

A New Tax System (Goods and Services Tax) (Attribution Rules for Supplies and Acquisitions Made Through Agents) Determination 2027

Draft Explanatory Statement

A New Tax System (Goods and Services Tax) (Attribution Rules for Supplies and Acquisitions Made Through Agents) Determination 2027

See open consultation for products open for comment.

News

Stewardship groups

The Digital Partners Stewardship Group met and the topics discussed included:

  • ATO Strategy
  • Small business digital tax experience
  • Emerging AI trends
  • Draft Tax Practitioner Board guidance for digital service providers
  • Voice print replication and digital trust.

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

  • Red tape reduction
  • ATO Strategy Roadmap
  • Public advice and guidance priorities update
  • Interim digital solution for legal practitioners
  • False or misleading statement notifications (made by practitioners about their clients).

The Tax Practitioner Stewardship Group met out of session to discuss ATO credit card payments. Members also met with Tax Practitioner Digital Implementation Group and National Tax Liaison Group members to discuss False and Misleading Statements.

Upcoming meetings

QC43732