• Legal database
Legal database
 

2 February 2026
 

Legislative instrument
F2026L00071 A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026
 

30 January 2026
 

interpretation NOW!
Episode 128
 

28 January 2026
 

Determinations
TD 2026/D1 Income tax: deceased estates - meaning of 'right to occupy the dwelling under the deceased's will' in item 2(b) of column 3 of the table in subsection 118-195(1) of the Income Tax Assessment Act 1997
 

ATO interpretative decisions
Updated interpretative decisions
ATO ID 2006/34 (Updated) Capital Gains Tax: main residence exemption – testamentary trust – CGT event brought about by individual to whom ownership interest passed
Withdrawn interpretative decisions
ATO ID 2003/109 (Withdrawn) Capital gains tax: Deceased estate – main residence exemption
ATO ID 2004/882 (Withdrawn) Capital Gains Tax: main residence exemption – deceased estate – right to occupy dwelling for limited period
 

Practical compliance guidelines
PCG 2026/1 Payday Super - first year ATO compliance approach
 

15 January 2026
 

Practice statements
PS LA 2011/16 – Update Insolvency – collection, recovery and enforcement issues for entities under external administration
PS LA 2016/4 – Update Maintaining the Australian Business Register
PS LA 2016/5 – Update The disclosure of information and documents collected by the Registrar of the Australian Business Register
PS LA 2026/1 Self-managed superannuation funds - education directions for contraventions of the Superannuation Industry (Supervision) Act 1993
 

14 January 2026
 

Rulings
CR 2026/1 Maurice Blackburn Pty Limited – Qantas aircrew settlement
 

Notices
PR 2025/17A1 – Addendum Instreet Structured Investment Pty Ltd – Instreet Masti
 

Taxpayer alerts
TA 2026/1 Contrived property development arrangements between related parties that defer recognition of income and exploit tax losses
 

9 January 2026
 

Legislative instrument
F2026L00006 Foreign Acquisitions and Takeovers (Register Notices - Extensions of Time) Instrument 2026
 

2 January 2026
 

Legislative instrument
F2025L01608 Student Assistance (Education Institutions and Courses) Amendment (Combined Courses and Masters by Coursework) Determination 2025
F2025L01645 Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR Tax Return and Australian DMT Tax Return) Determination 2025
 

22 December 2025
 

interpretation NOW!
Episode 127
 

18 December 2025
 

Notices
LCR 2015/3W – Withdrawal Subdivision 815-E of the Income Tax Assessment Act 1997: Country-by-Country reporting
 

Practice statements
PS LA 2012/4 – Update Administration of the false or misleading statement penalty – where there is no shortfall amount
PS LA 2012/5 – Update Administration of the false or misleading statement penalty – where there is a shortfall amount
PS LA 2014/2 – Update Administration of transfer pricing penalties for income years commencing on or after 29 June 2013
 

17 December 2025
 

Rulings
CR 2025/87 CSIRO – studentship or internship stipends
CR 2025/88 WorkCover WA – settlement of compensation claim – Workers Compensation and Injury Management Act 2023 (WA)
CR 2025/89 Diabetes Victoria – loans from public and private ancillary funds
CR 2025/90 Equity Mates Media Pty Ltd – employee share scheme – disposal of shares under an off-market takeover
CR 2025/91 Infomedia Ltd – scheme of arrangement and dividends
CR 2025/92 Leo Lithium Limited – return of capital and special dividend
 

ATO Fact sheets
Category B players of SANFL clubs – taxation of match payments Fact sheets for individuals
 

11 December 2025
 

Legislative instrument
LI 2025/D26 Draft Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026
 

Practice statements
PS LA 2007/22 - Update Remission of penalties for failure to withhold
 

10 December 2025
 

Rulings
CR 2025/85 Wesfarmers Limited – return of capital
CR 2025/86 Domain Holdings Australia Limited – scheme of arrangement and special dividend
PR 2025/16 Tax consequences for a borrower being charged an 'Indexed Loan Rate' under a loan
PR 2025/17 Instreet Structured Investment Pty Ltd – Instreet Masti
 

Draft amendments
TR 2017/1DC Income tax: deductions for mining and petroleum exploration expenditure
 

Notices
MT 2012/1A2 – Addendum Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
MT 2012/2A4 – Addendum Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
TR 2006/10A8 – Addendum Public Rulings
 

Practical compliance guidelines
PCG 2017/2 – Update Simplified transfer pricing record-keeping options
PCG 2019/1DC Transfer pricing issues related to inbound distribution arrangements
 

5 December 2025
 

Practice statements
PS LA 2025/2 Public country-by-country reporting exemptions

Synthesised text
Synthesised text Synthesised Text of the MLI and the Agreement between the Government of Australia and the Government of the Argentine Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, and Protocol

Guide
Update Employees guide for work expenses
 

3 December 2025
 

Rulings
CR 2025/83 Salary Packaging Australia Pty Limited – benefits provided to fly-in fly-out employees
CR 2025/84 TPG Telecom Limited – return of capital and special dividend
PR 2025/15 North West Rural Supplies Pty Ltd – Prepayment Program
 

Legislative instrument
LI 2025/D25 Draft Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026
 

2 December 2025
 

interpretation NOW!
Episode 126