ATO consultation report

About the ATO consultation report

This report describes ATO consultation activities in July 2026.

It contains:

Consultation matters received	0
Consultation matters completed	1
Matters under consultation	6
Advice and guidance products released for comment	2
Legislative instruments released for comment	1

No new consultation matters registered for July.

Matter	Outcome of consultation
[202604] GST and build-to-rent modern residential development examples	Feedback is being considered as part of finalising the examples.

GSTR 2026/D2 Goods and services tax: recipient created tax invoices

See open consultation for products open for comment.

The Not-for-profit Stewardship Group met and the topics discussed included:

year in review and key insights
membership refresh progress update
update on public advice and guidance matters raised by the members
Australian business number application and process improvements
2026-27 compliance focus areas and emerging risks
not-for-profit self-review return update including compliance approach
Payday Super update, including ATO's first year compliance approach and voluntary disclosure statements
Australian Charities and Not-for-profits Commission update
ATO Strategy 2026-30
member roundtable discussion on emerging sector issues and priorities
Treasury and new measures update, including removal of the minimum $2 threshold, ancillary fund reforms, and development of the Community Charity Annual Return.

The Private Groups Stewardship Groups met and the topics discussed included:

The Tax Practitioner Stewardship Group met out of session with a focus on Tax Time 2026 and the topics discussed included: