Commissioner’s determination to report goods and services tax and pay as you go withholding monthly
Members were provided with an overview of the initiative, which expands the Australian Taxation Offices use of existing legislative provisions enabling the Commissioner of Taxation to require taxpayers with a history of non-compliance to report GST monthly or to move to a more frequent pay as you go withholding reporting cycle.
Draft communications have been developed drawing on insights from an earlier pilot, feedback from technical areas and existing legislative requirements. Key feedback focused on improving clarity, reducing complexity, and clearly identifying the reasons leading to the determination. Members suggested to reconsider the messaging around benefits to the taxpayer of more frequent reporting.
Tax file number reporting
Members reviewed draft letters supporting new tax file number reporting requirements for closely held trusts. The reporting changes apply from 1 July 2026, with the first reporting occurring within the 2027 trust tax return. Members considered the letters technically sound. Suggested improvements included adding context to the letters and making the required actions and consequences more explicit.
Other business
Final versions of the Payday Super correspondence discussed during the March and April 2026 meetings were provided to members.