Seeking your views
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 under consultation
For information about matters we are consulting with the community on, see Matters under consultation.
Advice and guidance
- Draft Goods and Services Tax Ruling GSTR 2026/D2 Goods and services tax: recipient created tax invoices
- Released: 29 July 2026
- Due date for comments: 11 September 2026
- Decision Impact Statement on Alcoa of Australia Ltd and Commissioner of Taxation [2025] ARTA 482
- Released: 27 August 2026
- Due date for comments: 25 September 2026
- Draft Taxation Determination TD 2026/D2 Income tax: capital gains tax consequences of using a smart contract to wrap and unwrap crypto assets
- Released: 19 August 2026
- Due date for comments: 2 October 2026
- Draft Superannuation Guarantee Determination SGD 2026/D1 Superannuation guarantee: working out the payments in respect of a person’s labour under a contract referred to in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992
- Released: 2 September 2026
- Due date for comments: 2 October 2026
- Draft Law Companion Ruling LCR 2026/D5 The standard deduction for work-related expenses
- Released: 26 August 2026
- Due date for comments: 9 October 2026
- Draft Taxation Ruling TR 2026/D1 Income tax: receipt and disposal of crypto assets by an airdrop
- Released: 19 August 2026
- Due date for comments: 16 October 2026
- Draft Goods and Services Tax Ruling GSTR 2012/3DC Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels
- Released: 2 September 2026
- Due date for comments: 16 October 2026