ATO logo
Search Suggestion:

Individuals

Matters currently under consultation for Individuals.

Last updated 1 July 2025

[202513] Deceased estates: 'double death'

Registered

June 2025

Expected completion of consultation

August 2025

Consultation status

Targeted consultation is underway.

Consultation purpose

To seek feedback on the proposed draft taxation determination (TD) setting out the Commissioner of Taxation’s view on the application of the capital gains tax (CGT) rollover in Division 128 of the Income Tax Assessment Act 1997 when there is a chain of deaths, prior to the publication of the draft for public consultation.

Description

The ATO is seeking industry feedback on a proposed draft taxation determination (TD). The TD will confirm how the rollover in Division 128 of the Income Tax Assessment Act 1997 applies when a beneficiary of a deceased estate dies before a CGT asset of the deceased estate passes to them. This is referred to as the ’double death’ scenario. We will also seek feedback on common ‘double death’ examples. Feedback from consultation will ensure the new TD effectively supports the individual market to determine CGT outcomes in a double death situation.

Who we are consulting

  • Stewardship groups
  • Public State Trustees
  • Professional associations
  • Specialists in the field

Consultation lead

Danijela Jablanovic, Individuals and Intermediaries
danijela.jablanovic@ato.gov.au

[202507] Agent authorisation process for individuals and sole traders

Registered

March 2025

Expected completion of consultation

August 2025

Consultation status

Targeted consultation is underway.

Consultation purpose

To seek input on an agent authorisation process to strengthen the protection of individual and sole trader information.

Description

The ATO has delivered an agent nomination process through the client-to-agent linking project to entities with an Australian business number (excluding sole traders). The next stage of the project is focussed on an authorisation process for individuals and sole traders to control who has access to their information through ATO online services. Consultation will include discussions with a variety of representatives including agents, professional associations, industry representatives, individuals and sole traders. This will assist us to make informed decisions on delivering this fraud control in the individuals market. The first stage of consultation involves targeted focus group sessions.

Who we are consulting

  • Tax agents
  • Industry representatives
  • Individuals
  • Sole traders

Consultation lead

Ziva White, Individuals and Intermediaries
AgentAuthorisationConsult@ato.gov.au

[202418] ATO Vulnerability Framework

Registered

August 2024

Expected completion of consultation

July 2025

Consultation status

We have published a consultation paper seeking feedback on the draft ATO Vulnerability Framework. Comments close on Friday 18 July 2025.

Consultation purpose

To explore critical elements that should be incorporated into the ATO's proposed Vulnerability Framework to ensure it effectively supports people experiencing vulnerability.

Description

The ATO is seeking to develop and validate a Vulnerability Framework that will underpin how we interact with and support people experiencing vulnerability. Consultation will explore what elements must be included in the framework to ensure it effectively supports people experiencing vulnerability.

Who we are consulting

  • Community support organisations
  • Professional associations
  • Industry representatives

Consultation lead

Chanara Fraser, Individuals and Intermediaries
Chanara.Fraser@ato.gov.au

 

QC54486