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  • New legislation

    Caretaker arrangements

    On 11 April 2019, the Australian Government assumed a caretaker role, with an election to be held on 18 May 2019. We publish information on our websites in accordance with the Guidance on Caretaker Conventions circulated by the Department of Prime Minister and Cabinet.

    All Bills before parliament at the time the election was called have lapsed. Some of the measures described here have been announced but not yet enacted. Whether those measures proceed is a matter for the incoming government to decide.

    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.

    Last modified: 15 Apr 2019QC 43471