Business

October 2026

June 2027

Targeted consultation is underway.

To seek feedback on the design of the new ABN Lookup and Super Fund Lookup Services and the approach to transitioning existing users, so stakeholder insights can inform and refine the enhanced ATO-hosted services and support a smooth transition.

The Australian Taxation Office is transitioning the ABN Lookup and Super Fund Lookup Services from the Department of Industry, Science and Resources to the ATO. New ATO-hosted websites and application programming interfaces (APIs) will be built using modern technology, with improved search capability and near real-time access to publicly available business and super fund information. A beta release is planned for May 2027, followed by the full-service launch by June 2028. Consultation will seek feedback on the design and functionality of the new services and the approach to transitioning existing users. Feedback from digital service providers, API users, government and business consumers, representative groups and other users will be used to refine the services, identify transition requirements and support readiness for the new ATO-hosted services.

• Professional associations
• Industry representatives
• Stewardship groups
• Other ATO groups/forums 

Hayley Evans, Frontline Risk and Strategy
Hayley.Evans@ato.gov.au

October 2026

November 2026

Targeted consultation is underway.

To seek feedback on the proposed authentication requirements for online Australian Business Number (ABN) applications and notifications, identify practical implementation considerations, potential unintended consequences and support needs, and use these insights to inform implementation and readiness for the new authenticated ABN registration service

The Australian Taxation Office is introducing stronger identity and authentication requirements for people applying online for an ABN. From November 2027, most online applicants will be required to verify their identity using a minimum Standard Digital ID and pass additional record ownership checks. Applicants and associates will also receive digital notifications throughout the application process

• Stewardship groups
• Other ATO groups/forums 

Hayley Evans, Frontline Risk and Strategy
Hayley.Evans@ato.gov.au

October 2026

March 2027

Targeted consultation is underway.

To identify issues and seek feedback to inform the development of 2 public advice and guidance (PAG) products on topics identified through earlier consultation on the legislative amendments to the foreign resident CGT regime. The amendments were enacted by the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026.

Earlier consultation with external stakeholders identified 2 topics for potential PAG:

• the meaning of real property for the purposes of paragraph 855-20(a)
• compliance with the 365-day principal asset test.

The ATO will consult with industry bodies and advisers on the scope and content of potential PAG for these 2 topics. The consultation will help ensure that any PAG provides certainty, clarity and transparency about how the ATO understands and will administer the law.

• Professional associations
• Industry representatives
• Stewardship groups
• Other ATO groups/forums 

Monique Ross, Office of the Chief Tax Counsel
Monique.Ross@ato.gov.au

May 2026

November 2027

Targeted consultation is underway.

To further test the use and readiness of dynamic PAYGI calculations from 1 July 2027 to inform solution design, guidance, and service delivery to support stakeholder uptake.

In the Budget 2026–27, the Government announced their commitment to make it easier for businesses to manage their cash flow and comply with their tax obligations by expanding businesses’ access dynamic PAYG Instalment (PAYGI) calculations.

In support of the announcement the ATO are conducting an expanded pilot for the 2026–27 income year, to conduct testing on the use of dynamic PAYGI to inform solution design, guidance, and service delivery for commencement of opt-in for businesses from 1 July 2027.

Consultation with external stakeholders will seek participation for the expanded PAYGI pilot for the 2026–27 income year and engage with stakeholders on the design of ATO services that will support broader uptake by digital service providers and businesses from July 2027.

• Stewardship Groups
• Professional associations
• Industry representatives
• Digital service providersExternal Link
• Tax and BAS agents
• Small business
• Community

Ian Colhoun, Policy, Analysis & Legislation
Ian.Colhoun@ato.gov.au

February 2026

November 2026

Targeted consultation is underway.

To seek feedback on public advice and guidance (PAG) priorities for Australia’s new build to rent tax incentives.

The Build to rent (BTR) Bills passed Parliament and received Royal Assent on 10 December 2024. A Legislative Instrument covering initial standards for the BTR measure were made on 18 December 2024. Further legislative instruments will be made in 2026. The measure commenced 1 January 2025.

Previous PAG identified that there are some aspects of the law that may not be clear and may require administrative or interpretative guidance for those adopting the BTR laws. The ATO is aware of certain areas stakeholders will require interpretative guidance. However, so we can provide support for stakeholder participation and compliance, we will engage externally to understand what guidance or PAG are required to correctly apply the laws.

Consultation will assist the ATO’s administration of the BTR laws, guiding stakeholders implementing the BTR laws. PAG is anticipated to reduce the number of enquiries raised with the ATO on the BTR law. It is anticipated these enquiries could range from general administrative requests, through to private binding rulings.

This initiative builds on feedback received in submissions to Treasury and the Senate Estimates Committee during the consultation process for the Bills.

• Profession associations
• Industry representatives
• Property Council of Australia
• Public Sector Pension Investment Board
• Ashurst
• Mirvac
• Urban Development Institute
• Other key stakeholders

Blake Sly, Public Groups
Blake.Sly@ato.gov.au