ATO consultation report

About the ATO consultation report

This report describes ATO consultation activities in October 2025.

It contains:

• Consultation matters
  • Statistics
  • Consultation matters received
  • Consultation matters completed
  • Advice and guidance products released for comment
  • Legislative instruments released for comment
• News
  • Stewardship groups

Consultation matters

Statistics

Consultation matters received	7
Consultation matters completed	2
Matters under consultation	14
Advice and guidance products released for comment	4
Legislative instruments released for comment	5

Consultation matters received

[202523] Public Advice and Guidance priorities for Payday Super

[202522] GST and build-to-rent residential property developments

[202521] Vulnerability capability information and management

[202520] Vulnerability capability supporting evidence

[202519] Vulnerability capability - Accessibility of tax information

[202518] Vulnerability capability - ATO staff training

[202517] Credit unions: arrangements designed to improperly obtain item 16 reduced input tax credits

Consultation matters completed

[202516] Top 100 GST Program: a changed approach for high assurance GST reporters

[202514] The ATO’s approach to taxpayer relief provisions

Advice and guidance products released for comment

Decision Impact Statement A. AG v Federal Tax Administration

Draft Practical Compliance Guideline

PCG 2025/D5 Payday Super – first year ATO compliance approach

Draft Law Administration Practice Statement

Draft Law Administration Practice Statement PS LA 2025/D2 Self-managed superannuation funds - education directions for contraventions of the Superannuation Industry (Supervision) Act 1993

Draft Goods and Services Tax Determination

GSTD 2025/D1 Goods and services tax: supplies of formula products

Legislative instruments released for comment

Draft Legislative Instruments

Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments When an ABN is not Quoted) Legislative Instrument 2026

A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026

A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026

A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026

A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026

Draft Explanatory Statements

Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments When an ABN is not Quoted) Legislative Instrument 2026

A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026

A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026

A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026

A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026

See open consultation for products open for comment.

News

Stewardship groups

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

• develop capability and technical decision making in their members
• support small businesses and vulnerable people, and encourage successful tax agent practices
• discipline their members when a complaint is received
• develop joint submissions for ATO consultation to ensure it is reflective of member sentiment
• manage member and client expectations regarding ATO services.

ATO consultation matters were also discussed, including next steps for the:

• ATO vulnerability framework
• ATO's approach to taxpayer relief provisions.