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Open consultation

You can participate in our open consultation. We encourage you to have your say.

Last updated 21 February 2024

We are seeking your involvement in our open consultation. Your views and opinions will help us make well-informed decisions and shape our future services and advice.

To participate, email the contact person listed for the relevant item or follow the instructions outlined.


Advice and guidance

Draft Taxation Ruling TR 2024/D1 Income tax: royalties – character of payments in respect of software and intellectual property rights

  • Released: 17 January 2024
  • Due date for comments: 1 March 2024

Draft Miscellaneous Taxation Ruling MT 2024/D1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit

  • Released: 21 February 2024
  • Due date for comments: 22 March 2024