Upcoming consultation
In addition to potential advice and guidance currently open for consultation, we plan to seek formal comment on the following items in the coming months.
This list is subject to change.
March 2026
- [4211] Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO’s compliance approach
- [4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations
- [4242] Superannuation reform: transfer balance cap
- [4249] Temporary absences from foreign service under section 23AG – amendment to existing administrative approach
- [4252] Long-term construction contracts
- [4253] Payday Super
April 2026
- [3953] Back-to-back CGT rollovers
- [4095] Definition of an Australian consumer
- [4146] Positions in relation to shares or interest in shares
- [4188] Deceased estates: double death
- [4205] Are you carrying on a business?
If you are concerned about the delivery of particular pieces of public advice and guidance, email us at publicguidance@ato.gov.au.
For more information, see: