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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 3 July 2024

Guidance on tax and superannuation measures

When new tax, superannuation and registries law changes are announced, we provide:

  • guidance which explains options and consequences for taxpayers if they choose to either follow the existing law or anticipate the proposed changes. The guidance also covers what actions we may take during the period until the outcome of a law change is known, as outlined in Practice Statement Law Administration 2007/11.
  • advice about our administrative approach to proposed law changes.

The 'In detail' card below provides links to legislation and supporting documents for specific new measures.

You can also review our Law companion rulings. These public rulings give our view on how recently enacted law applies.

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 ATO–Treasury Protocol provides the agreed collaborative working arrangements between the Treasury and ATO.

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.