Business

May 2026

June 2026

Targeted consultation is underway.

To seek feedback on draft examples for Goods and Services Tax Ruling GSTR 2012/6 Goods and services tax: commercial residential premises, to ensure they are clear, fit for purpose, effectively illustrate the GST treatment of relevant arrangements, and reflect current commercial and industry practice.

We are updating GSTR 2012/6 to provide further clarity on how the existing law applies to modern build-to-rent developments and assist taxpayers to determine whether their premises are residential premises or commercial residential premises. Feedback to the draft update from industry and professional associations requested additional examples to demonstrate how the law applies to current operating models.

Industry feedback will assist in ensuring that the examples are practical, address industry needs, and identify any technical gaps or unintended impacts prior to finalisation. Consultation will support the development of effective public guidance, providing greater certainty for taxpayers on the practical application of the existing law and ATO view in the context of build-to-rent developments.

• GST Stewardship Group
• Property and Construction Stakeholder Relationship Forum

Clint Austin, International Support and Programs
Clint.Austin@ato.gov.au

February 2026

June 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