- [202513] Deceased estates: 'double death' [NEW]
- [202511] Review of the tax treatment of digital assets and transactions in Australia [NEW]
- [202507] Agent authorisation process for individuals and sole traders
- [202418] ATO Vulnerability framework [UPDATED]
Registered | June 2025 |
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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 |
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Consultation lead | Danijela Jablanovic, Individuals and Intermediaries |
Registered | March 2025 |
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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 |
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Consultation lead | Ziva White, Individuals and Intermediaries |
Registered | August 2024 |
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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 |
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Consultation lead | Chanara Fraser, Individuals and Intermediaries |