About the ATO consultation report
This report describes ATO consultation activities in July 2025.
It contains:
Consultation matters
Statistics
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Consultation matters received
No new consultation matters were received in July 2025
Consultation matters completed
[202426] Public country-by-country reporting transparency measure and exemption discretions
[202418] ATO Vulnerability Framework
Advice and guidance products released for comment
No advice and guidance products were released for comment
Legislative instruments released for comment
Draft Practical Compliance Guideline
PCG 2025/D3 Global and domestic minimum tax lodgment obligations – transitional approach
Draft Goods and Services Tax Rulings
GSTR 2003/3DC Goods and services tax: when is a sale of real property a sale of new residential premises?
GSTR 2009/4DC Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose
Draft Law Administration Practice Statement
PS LA 2025/D1 Public country-by-country reporting exemptions
Draft Tax Ruling
Draft Taxation Ruling TR 2006/11DC Private Rulings
Draft Legislative Instruments
See open consultation for products open for comment.
News
Stewardship group
The GST Stewardship Group met and the topics discussed included:
- the draft ATO Vulnerability Framework
- understanding GST-related processing issues
- community expectations of privately owned and wealthy groups and GST
- legal practitioners’ concerns regarding online communications with the ATO on behalf of their clients
- ATO updates and the GST Stewardship Group Charter update.
The Not-for-profit Stewardship Group met and the topics discussed included:
- developing a roadmap aligned with 2025–26 strategic priorities, guiding the future of tax, superannuation and registry administration for the not-for-profit (NFP) sector through to 2030 and beyond
- the diverse roles and relationships within the NFP ecosystem, key challenges in NFPs getting it right, and identifying potential future initiatives that extend our administration beyond current issues and focus on long-term resilience and integrity
- four expert panels provided their insights into key issues impacting NFPs in getting it right, such as
- how we work together to support NFPs get it right, now and towards 2030
- a deeper dive into the emerging risk landscape and common mistakes
- looking beyond the horizon – doubling philanthropy, environmental shifts and emerging trends impacting NFPs
- emerging technology and digitalisation – are we ready?
The Private Groups Stewardship Group met and the topics discussed included:
- Next 5,000 program
- Top 500 program
- community expectations of privately owned and wealthy groups and GST
- family trust distribution tax
- a draft practical compliance guideline on significant global entities and the ATO’s compliance approach for privately owned and wealthy groups
- recent public advice and guidance
- recent litigation.
The Small Business Stewardship Group met and the topics discussed included:
- the ATO's draft Vulnerability Framework and draft Small Business Resilience Framework
- Beyond Blue’s NewAccess for Small Business Owners program, an early intervention coaching program to help small business owners by providing practical support to manage their mental health.
The Superannuation Industry Stewardship Group met out of session to discuss the ATO Vulnerability Framework.
The Tax Practitioner Stewardship Group met out of session weekly during July, with a focus on Tax Time 2025. The group also met to discuss the Tax Agent Services Act 2009 changes, with a focus on the process for agents where they may be required to notify the ATO that a false of misleading statement has not been corrected.
Special purpose working groups
The Better Targeted Superannuation Concessions Working Group met and discussed the co-design of the administrative solution for the Division 296 measure, focusing on an ATO online screen walkthrough and notice of assessment examples.