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New legislation

Practical guidance if you are deciding whether to follow the existing law or attempt to anticipate proposed changes.

Last updated 11 March 2020

Guidance on tax and superannuation measures

When new tax and superannuation measures and legislation are introduced, we provide practical guidance for taxpayers deciding whether to follow the existing law or attempt to anticipate the proposed changes.

We also provide advice about our administrative approach to specific proposed law changes.

Our advice covers the options available to taxpayers and the consequences of choosing particular options. It also covers what action, if any, we'll take during the period until the final outcome of a proposed law change is known.

Use the links below for more information:

Note: The 'In detail' section in the left menu provides links to legislation and supporting documents for specific new measures and, where available, details of the ATO's proposed administrative approach in the lead up to implementation of the relevant legislation.

See the latest news on tax and superannuation law and policy.

The tax, superannuation and registries laws administered by us are made by parliament.

The Treasury and the ATO are joint stewards of Australia's tax system and aspects of Australia's superannuation system.

Practical guidance for taxpayers faced with the question of what to do with proposed retrospective legislation.

Our position on interest and penalties in the case of retrospective changes to the tax law.

Access information about new legislation relating to tax and super.