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ATO consultation report

Monthly report on ATO consultation activities.

Last updated 7 July 2026

About the ATO consultation report

This report describes ATO consultation activities in June 2026.

It contains:

Consultation matters

Statistics

Consultation matters received

1

Consultation matters completed

1

Matters under consultation

7

Advice and guidance products released for comment

8

Legislative instruments released for comment

3

Consultation matters received

[202605] Dynamic pay as you go (PAYG) instalments pilot

Consultation matters completed

Matter

Outcome of consultation

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

The completion of a pilot with a small number of businesses for 2024-25 income year. These businesses were supported by their digital service providers (DSPs) and registered agent.

Through the pilot feedback was obtained from tax agents, businesses and DSPs. Insights obtained include:

  • How best to provide a calculation method that supports accuracy and productivity benefits for business and tax professionals.
  • The importance of keeping good records and information recorded in business systems to support variation calculations
  • Factors that will impact the accuracy for PAYG instalments calculations if not correctly considered by business and tax professionals.

We will continue to work with DSPs, tax professionals and small businesses to undertake further pilots to support the Government’s Budget 2026-27External Link announcement.

Advice and guidance products released for comment

Decision Impact Statements

Commissioner of Taxation v Morton [2026] FCAFC 31

Commissioner of Taxation v Hall [2026] FCAFC 43

Ziegler v Commissioner of Taxation [2025] FCAFC 168

Commissioner of Taxation v Bendel [2026] HCA 18

Draft Law Administration Practice Statement

PS LA 2026/D3 Payday Super: exceptional circumstances determinations Draft Goods and Services Tax Ruling

GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer

Draft Practical Compliance Guideline

PCG 2026/D3 Dynamic pay as you go instalments and general interest charge on excessive variation – ATO compliance approach

Draft Superannuation Guarantee Ruling

SGR 2026/D1 Superannuation guarantee: work arranged by intermediaries

Draft Tax Determination

Draft Consolidation TD 2012/8DC Income tax: what types of temporary absences from foreign service form part of a continuous period of foreign service under section 23AG of the Income Tax Assessment Act 1936

Legislative instruments released for comment

Draft Legislative Instruments

Draft Legislative Instrument Excise (Denatured Spirits) Determination 2026

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026External Link

Draft Legislative Instrument Excise (Concessional Spirit Approvals) Guidelines 2026

Draft Explanatory Statements

Draft Explanatory Statement Excise (Denatured Spirits) Determination 2026

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026

Draft Explanatory Statement Excise (Concessional Spirit Approvals) Guidelines 2026

See open consultation for products open for comment.

News

Stewardship groups

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

  • Board of Taxation updates
  • Large market reporting
  • Corporate Tax Association benchmarking survey results
  • Payday Super
  • Treasury updates
  • eInvoicing for businesses
  • Taxable Payments Annual Reporting
  • Public country-by-country reporting
  • updates to the Reportable Tax Position schedule, International Dealings Schedule, and Local File.

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

  • ATO Strategy release
  • Test Case Litigation Program
  • artificial intelligence and its implications for taxpayers and advisers
  • overview of the legislative process
  • ATO consultation principles and processes
  • ATO Budget measures
  • Dynamic pay as you go (PAYG) instalments draft Practical Compliance Guideline.

The Small Business Stewardship Group (SBSG) met and discussed member insights on how to improve the small business tax and superannuation experience.

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

  • regulator updates
  • industry insights on emerging issues, including Payday Super implementation and the Business Council of Australia’s inaugural Global Investment Competitiveness IndexExternal Link
  • Australian Prudential Regulation Authority and Australian Securities and Investments Commission updates on fraud and cyber security
  • planning for the first meeting of the working group to address lost and unclaimed superannuation.

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

  • Tax Time 2026
  • Payday Super
  • Dynamic pay as you go (PAYG) instalments
  • the Debt book and Debts on hold.

Additionally, the following out of session meetings were held to discuss:

  • General Interest Charge (GIC) remission and improving the remission request process
  • Dynamic PAYG instalments discussion with Professional Associations.

Upcoming meetings

QC43732