Planned consultation

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.

August 2025

• [4168] Royalty withholding tax and software arrangements
• [4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations

September 2025

• [4146] Positions in relation to shares or interest in shares

October 2025

• [4189] Deceased estates: right to occupy

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:

• Open consultation
• Closed consultation