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Matters

Matters under consultation

Advice and guidance

Draft Practical Compliance Guideline PCG 2025/D2 Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement – ATO compliance approach

• Released: 29 May 2025
• Due date for comments: 14 July 2025

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Legislative Instrument A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Supermarket and Convenience Stores) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Explanatory Statement A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Supermarket and Convenience Stores) Determination 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Legislative Instrument Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Explanatory Statement Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2025

• Released: 18 June 2025
• Due date for comments: 16 July 2025

Draft Legislative Instrument Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Explanatory Statement Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Legislative Instrument Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Explanatory Statement Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025

• Released: 25 June 2025
• Due date for comments: 23 July 2025

Draft Practical Compliance Guideline PCG 2024/2DC Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee's or individual's home

• Released: 29 May 2025
• Due date for comments: 25 July 2025

Draft Legislative Instrument Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025

• Released: 2 July 2025
• Due date for comments: 30 July 2025

Draft Explanatory Statement Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025

• Released: 2 July 2025
• Due date for comments: 30 July 2025

Draft Goods and Services Tax Ruling GSTR 2003/3DC Goods and services tax: when is a sale of real property a sale of new residential premises?

• Released: 9 July 2025
• Due date for comments: 8 August 2025

Draft Goods and Services Tax Ruling GSTR 2009/4DC Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose

• Released: 9 July 2025
• Due date for comments: 8 August 2025

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