- [202411] Advance pricing arrangement program review recommendations [NEW]
- [202410] Statement of account usage and delivery preference [NEW]
- [202409] Attribution of risk weighted assets for thin capitalisation (foreign banks) [UPDATED]
- [202405] Plug-in hybrid electric vehicles – valuing fuel
- [202404] Modernising PAYG instalment systems for small businesses with business accounting software
- [202403] Embedding value-added macro data into natural digital systems
- [202401] Multinational Tax Integrity – strengthening Australia’s interest limitation (thin capitalisation) rules [UPDATED]
- [202329] Capital raised for the purpose of funding franked distributions
- [202328] Mapping the veteran experience
- [202323] Division 7A guidance within software
- [202322] Sharing Economy Reporting Regime Phase 2
- [202316] Increasing the payment frequency of superannuation guarantee
- [202314] Right time tax payments and reporting
- [202313] Preventing errors and mistakes through small business software
- [202307] Implementation of a global minimum tax and domestic minimum tax
- [202305] Client agent linking
- [202204] Self-assessed income tax exempt not-for-profits
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Registered |
April 2024 |
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Expected completion of consultation |
June 2024 |
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Consultation status |
Targeted consultation is underway. |
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Consultation purpose |
To seek feedback on the 8 recommendations made from the advance pricing arrangement (APA) program review and consider their appropriateness and if additional changes are required to the APA program.
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Description |
Targeted consultation is required to assess the current state of the advance pricing arrangement program to determine if additional changes need to be implemented following the report recommendations from the APA program review that was completed 30 June 2023.
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Who we are consulting |
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Consultation lead |
Gloria Cassimats, Public Groups |
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Registered |
January 2024 |
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Expected completion of consultation |
Consultation on potential guidance topics, prioritisation and form closed on 30 April 2024. The expected completion date of publication of proposed public advice and guidance (PAG) will be determined thereafter. |
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Consultation status |
Consultation on potential guidance topics, prioritisation and form is closed. We have published a summary of PAG topics raised by stakeholders and outlined how these will be prioritised. Consultation on high priority PAG topics will commence in May. |
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Consultation purpose |
Following stakeholder feedback on PAG topics, prioritisation and form for the new thin capitalisation measures, we will now be consulting on the high priority topics to develop specific PAG products. |
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Description |
On 8 April 2024, the Treasury Laws Amendment (Making Multinationals Pay their Fair Share - Integrity and Transparency) Act 2024 received Royal Assent. The ATO is proposing to provide guidance setting out the Commissioner of Taxation’s views on, and approach to, key aspects of the proposed new thin capitalisation rules and debt deduction creation rules contained in Schedule 2 of the Act. Stakeholder feedback is sought on potential topics, prioritisation and the form of any potential public advice and guidance. It is intended that only the most important issues arising from the new law will be addressed through the preparation of early ATO public advice and guidance.
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Who we are consulting |
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Consultation lead |
Stephen Dodshon, Public Groups |
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Registered |
February 2023 |
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Expected completion of consultation |
June 2024 |
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Consultation status |
Consultation is underway. |
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Consultation purpose |
To seek feedback on the ATO’s new agent nomination process which allows clients to securely nominate an agent through ATO’s online services. |
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Description |
The ATO is seeking to understand the potential impacts of this new process on businesses and intermediaries, including:
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Who we are consulting |
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Consultation lead |
Ziva White, Strategy and Support |