Open consultation

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.

Matters

For information about matters we are consulting with the community on, see Matters under consultation

Advice and guidance

Draft Law Administration Practice Statement PS LA 2025/D1 Public country-by-country reporting exemptions

• Released: 3 July 2025
• Due date for comments: 5 September 2025

Draft Practical Compliance Guideline PCG 2025/D4 Low-risk payments relating to software arrangements – ATO compliance approach

• Released: 6 August 2025
• Due date for comments: 17 September 2025

Draft Legislative Instrument Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025

• Released: 27 August 2025
• Due date for comments: 24 September 2025

Draft Explanatory Statement Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025

• Released: 27 August 2025
• Due date for comments: 24 September 2025