About the ATO consultation report
This report describes ATO consultation activities in September 2026.
It contains:
Consultation matters
Statistics
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3 |
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8 |
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4 |
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Consultation matters received
[202609] 2026–27 Budget Measures – Public advice and guidance
[202608] Public advice and guidance on taxpayer use of artificial intelligence in tax affairs
[202607] Access to offenders’ super forms
Consultation matters completed
No consultation matters were closed in September 2026.
Advice and guidance products released for comment
Decision Impact Statements
Oracle Corporation Australia Pty Ltd v Commissioner of Taxation [2025] FCAFC 1452
Draft Goods and Services Tax Ruling
GSTR 2012/3DC Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels
Draft Practical Compliance Guideline
PCG 2026/D4 Royalty characterisation of payments relating to intermediation or distribution arrangements - ATO compliance approach
Draft Superannuation Guarantee Determination
SGD 2026/D1 Superannuation guarantee: working out the payments in respect of a person’s labour under a contract referred to in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992
Legislative instruments released for comment
No draft legislative instruments were released for comment in September.
See open consultation for products open for comment.
News
Stewardship groups
The Private Groups Stewardship Groups met out of session and the topics discussed included:
- ATO Corporate Plan
- Client to agent linking for individuals and sole traders
- Division 855 amendments
- ATO independent review services and arbitration pilot
- recent Public Advice and Guidance and litigation matters
- member raised issues including the Family trust distribution tax and GIC remission approach for proactive self-review
- exposure draft legislation regarding the minimum tax on discretionary trusts.
The Superannuation Industry Stewardship Group met and the topics discussed included:
- regulators’ updates
- fraud and cyber security update, with peak industry bodies invited to outline plans to collaborate
- insights from 2025–26 Australian Financial Complaints Authority complaints data, including a 43% increase in superannuation complaints
- existing and proposed measures to identify vulnerable individuals and prevent financial abuse in SMSFs.
The Tax Practitioner Stewardship Group met and the topics discussed included:
- ATO corporate plan
- Client to agent linking
- Payday Super
- Crypto asset reporting framework
- ABN authentication.
Upcoming meetings
- Digital Partners Stewardship Group 13 October 2026
- National Tax Liaison Group 15 October 2026