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Open consultation

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

Last updated 16 July 2025

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

Matters under consultation

Advice and guidance

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

Draft Practical Compliance Guideline PCG 2025/D3 Global and domestic minimum tax lodgment obligations – transitional approach

  • Released: 16 July 2025
  • Due date for comments: 29 August 2025

Draft Taxation Ruling TR 2006/11DC Private Rulings

  • Released: 16 July 2025
  • Due date for comments: 29 August 2025

QC43740