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Legal database
 

11 September 2026
 

Legislative instrument
LI 2026/37 A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement - Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026
 

9 September 2026
 

Rulings
CR 2026/66 Brazilian Rare Earths Limited - in specie distribution of Alurion Resources Limited shares
 

Notices
CR 2013/14ER1 - Erratum Goods and services tax: goods and services supplied by dental practitioners
 

4 September 2026
 

Rulings
TR 2026/2 Income tax: royalties - character of payments in respect of software and intellectual property rights
 

Decision impact statements
NSD 1716 of 2024 Oracle Corporation Australia Pty Ltd v Commissioner of Taxation [2025] FCAFC 145
 

Practical compliance guidelines
PCG 2026/D4 Royalty characterisation of payments relating to intermediation or distribution arrangements - ATO compliance approach
 

Arbitration Memorandum of Understanding
France Competent Authority Arrangement on the Mode of Application on the Implementation of Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting between the competent authorities of the Government of Australia and the Government of France.
 

2 September 2026
 

Rulings
CR 2026/64 Qube Holdings Limited - scheme of arrangement and dividends
CR 2026/65 ClearView Wealth Limited - scheme of arrangement and special dividend
PR 2026/16 St. James's Place International Investment Bond and International Investment Account
PR 2026/17 Zurich Life Insurance (Hong Kong) Limited - Matterhorn life insurance policy
 

Determinations
SGD 2026/D1 Superannuation guarantee: working out the payments in respect of a person's labour under a contract referred to in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992
 

Notices
CR 2026/61ER1 - Erratum Qoria Limited - employee share scheme - replacement of performance rights
GSTR 2007/1A2 - Addendum Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises
GSTR 2012/3DC - Draft consolidation Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels
 

1 September 2026
 

Notices
SGD 96/2W - Withdrawal Superannuation guarantee: how can an employer work out the value of the labour component of a contract that is wholly or principally for a person's labour under subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992?
 

interpretation NOW!
Episode 135
 

27 August 2026
 

Decision impact statements
2022/3549 - 3564 Alcoa of Australia Ltd and Commissioner of Taxation [2025] ARTA 482
 

26 August 2026
 

Rulings
CR 2026/61 Qoria Limited - employee share scheme - replacement of performance rights
CR 2026/62 Amaero Ltd - scheme of arrangement
CR 2026/63 Amaero Ltd - employee share scheme - scheme of arrangement
LCR 2026/D5 The standard deduction for work-related expenses
PR 2026/15 St. James's Place International Investment Plan II
 

Notices
CR 2013/14A3 - Addendum Goods and services tax: goods and services supplied by dentists
WETR 2006/1A6 - Addendum Wine equalisation tax: the operation of the producer rebate for producers of wine in New Zealand
 

Legislative instrument
LI 2026/35 Income Tax Assessment (Hydrogen Production Tax Incentive - Grid Matching Requirements) Instrument 2026
LI 2026/36 Excise (Concessional Spirit Approvals) Guidelines 2026
 

20 August 2026
 

Practice statements
PS LA 2012/5 - Update Administration of the false or misleading statement penalty - where there is a shortfall amount
 

19 August 2026
 

Rulings
CR 2026/60 Qoria Limited - scrip for scrip roll-over
TR 2026/D1 Income tax: receipt and disposal of crypto assets by an airdrop
 

Determinations
TD 2026/D2 Income tax: capital gains tax consequences of using a smart contract to wrap and unwrap crypto assets
 

Notices
CR 2025/2A - Addendum DBG Global Enterprises Pty Ltd - customer equity scheme
PR 2026/10ER - Erratum Fringe benefits tax consequences for employers under an Origin electric vehicle subscription agreement
 

17 August 2026
 

Legislative instrument
LI 2026/33 Excise (Denatured Spirits) Determination 2026
LI 2026/34 A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026
 

14 August 2026
 

Legislative instrument
LI 2026/32 Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026
 

13 August 2026
 

Practice statements
PS LA 2011/21 Offsetting of refunds and credits against taxation and other debts
PS LA 2016/6 Exchange of information with foreign revenue authorities about indirect taxes
PS LA 2022/1 Administrative penalties for electronic sales suppression tools
 

Legislative instrument
LI 2026/31 A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026
 

12 August 2026
 

Rulings
CR 2026/49 WAM Capital Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/50 Future Generation Australia Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/51 WAM Global Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/52 WAM Research Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/53 WAM Active Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/54 WAM Income Maximiser Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/55 Future Generation Global Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/56 WAM Leaders Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/57 WAM Alternative Assets Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/58 WAM Strategic Value Limited - bonus shares issued under Dividend Substitution Share Plan
CR 2026/59 WAM Microcap Limited - bonus shares issued under Dividend Substitution Share Plan
PR 2026/14 Mortgage House Blended Plus Loan Facility
 

Decision impact statements
NSD 49 of 2025 (Full Federal Court) Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172

Guide
Update Employees guide for work expenses
 

6 August 2026
 

Practice statements
PS LA 2013/2 Economic advice and the Economist Practice

Arbitration Memorandum of Understanding
Canada Memorandum of Understanding on the Implementation of Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting between the competent authorities of Australia and Canada.
 

5 August 2026
 

Rulings
CR 2026/46 Department of Primary Industries and Regional Development - New South Wales Forestry Industry Worker Support Program
CR 2026/47 Central Waste Group - employee share scheme - minimum holding period
CR 2026/48 Australian Construction Industry Redundancy Trust - members in receipt of payments on termination of employment
LCR 2026/1 Payday Super: application and transitional provisions
LCR 2026/2 Payday Super: eligible contributions
LCR 2026/3 Payday Super: calculation and assessment of the superannuation guarantee charge
PR 2026/13 Fringe benefits tax consequences for employers under an EMobility electric vehicle subscription agreement
 

Notices
CR 2026/20ER1 - Erratum Leo Lithium Limited - return of capital and special dividend
 

Decision impact statements
VID 204 of 2025 Department of Education v Commissioner of Taxation [2026] FCA 898
 

3 August 2026
 

Legislative instrument
LI 2026/D19 Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026
 

interpretation NOW!
Episode 134
 

31 July 2026
 

Legislative instrument
F2026L01012 Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026
 

30 July 2026
 

Practice statements
PS LA 2006/8 - Update Remission of shortfall interest charge and general interest charge for shortfall periods
 

29 July 2026
 

Rulings
CR 2026/45 Thales Australia Limited – Early Retirement Scheme 2026-2027
GSTR 2026/D2 Goods and services tax: recipient created tax invoices
PR 2026/11 Challenger Guaranteed Annuity (Short Term)
PR 2026/12 Challenger Guaranteed Annuity (Floating Rate Fixed Term)
 

Notices
LCR 2016/5A3 – Addendum Foreign resident capital gains withholding regime: the Commissioner's variation power
LCR 2016/6A3 – Addendum Foreign resident capital gains withholding regime: amount payable to the Commissioner
LCR 2016/7A3 – Addendum Foreign resident capital gains withholding regime: options
LCR 2019/3A1 – Addendum OECD hybrid mismatch rules – concept of structured arrangement
TD 2012/2ER1 – Erratum Income tax: when is the shortfall interest charge incurred for the purposes of former paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?
WETR 2009/2A4 – Addendum Wine equalisation tax: operation of the producer rebate for other than New Zealand participants
 

28 July 2026
 

Notices
GSTR 2000/10W – Withdrawal Goods and services tax: recipient created tax invoices
 

22 July 2026
 

Rulings
CR 2026/43 Emmerson Resources Limited – scrip for scrip roll-over
CR 2026/44 Toro Energy Limited – scrip for scrip roll-over for shareholders
PR 2026/10 Fringe benefits tax consequences for employers under an Origin electric vehicle subscription agreement
 

Notices
TD 2012/2A1 – Addendum Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?
TD 2020/5W Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2020-21 income year?
TR 2006/11A7 – Addendum Private Rulings
 

Legislative instrument
F2026L00973 Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026
F2026L00979 Excise (Mass of CNG) Determination 2026
F2026L00974 Excise (Volume – Captive Use Recycled Oil) Determination 2026
F2026L00980 Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026
 

20 July 2026
 

Legislative instrument
F2026L00968 Fuel Tax (Fuel Blends) Determination 2026
 

17 July 2026
 

Legislative instrument
LI 2026/D18 Draft Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026
 

15 July 2026
 

Rulings
CR 2026/40 FAR Ltd – return of capital
CR 2026/41 Peel Mining Limited – return of capital by in specie distribution of shares in Spectre Metals Limited
CR 2026/42 Peel Mining Limited – scrip for scrip roll-over
 

Notices
CR 2026/36A1 – Addendum Red Metal Limited – in specie return of Maronan Metals Limited shares
LCR 2016/9A5 – Addendum Superannuation reform: transfer balance cap
ER 2023/1A1 – Addendum Excise: the meaning of 'legally and economically independent'
TR 94/3W – Withdrawal Income tax: tax shortfall penalties: calculation of a tax shortfall and allocation of additional tax
TR 94/7W – Withdrawal Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner's discretion to remit penalty otherwise attracted
 

Decision impact statements
WAD 112 of 2025 – Update Commissioner of Taxation v Shaw [2026] FCA 197
 

Practical compliance guidelines
PCG 2016/10 – Update Fleet cars: simplified approach for calculating car fringe benefits
 

10 July 2026
 

Arbitration Memorandum of Understanding
Japan Memorandum on the Mode of Application on the Implementation of Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting between the competent authorities of the Government of Australia and the Government of Japan.
 

9 July 2026
 

Practice statements
PS LA 2006/8 – Update Remission of shortfall interest charge and general interest charge for shortfall periods
PS LA 2016/3 – Update Cancellation of registrations in the Australian Business Register
 

Practical compliance guidelines
PCG 2025/4 – Update Global and domestic minimum tax lodgment obligations – transitional approach
 

8 July 2026
 

Rulings
CR 2026/39 Next Science Limited – reduction of share capital
PR 2026/9 Swiss Life (Singapore) Pte. Ltd. – Alpha Plus Variable Universal Life and Alpha Plus (Joint Life) Variable Universal Life
 

Notices
TR 97/24A2 – Addendum Income tax: relief from the effects of failing to substantiate
 

Excise guidelines
Excise guidelines for the alcohol industry (updated)
 

7 July 2026
 

Legislative instrument
F2026L00916 Tax Agent Services (Specified BAS Services No. 1) Repeal Instrument 2026
 

1 July 2026
 

Rulings
CR 2026/38 HealthScreen Pty Ltd - exempt benefits relating to medical screenings, preventative health care and counselling of employees
 

ATO interpretative decisions
ATO ID 2006/153 – Updated Superannuation Guarantee: payments of salary or wages to former employees
ATO ID 2002/309 (Withdrawn) Superannuation Guarantee Scheme: Superannuation Guarantee Charge
ATO ID 2008/26 (Withdrawn) Superannuation Guarantee: liability of company for superannuation guarantee charge in respect of a dividend paid by a liquidator for unpaid salary or wages
ATO ID 2015/24 (Withdrawn) Superannuation guarantee: work done outside Australia
 

Decision impact statements
SAD 127 of 2025 SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36
 

Practical compliance guidelines
PCG 2020/6 (Withdrawn) Timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House – ATO compliance approach
 

interpretation NOW!
Episode 133
 

30 June 2026
 

Notices
SGD 2003/2W Superannuation guarantee: if the last day for making superannuation contributions, lodging a superannuation guarantee statement and paying the superannuation guarantee charge, or reporting to employees falls on a Saturday, Sunday, public holiday or bank holiday, can an employer make the contributions, lodge the statement and pay the charge, or report to employees on the next working day?
SGR 2009/2W Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'
 

Practice statements
PS LA 2007/1 (GA) – Update Assessing superannuation guarantee charge where the employers have done what they could reasonably be expected to do to comply with the law by the due date, for periods ending before 1 July 2026
PS LA 2005/2 – Update Penalty for failure to keep or retain records
PS LA 2021/3 – Update Remission of additional superannuation guarantee charge for periods ending before 1 July 2026
 

Legislative instruments

F2026L00789 Fuel Tax (Road User Charge) Determination 2026
F2026L00863 Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026
 

26 June 2026
 

Legislative instrument
LI 2026/D17 Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026
 

Decision impact statements
M47/2025 Commissioner of Taxation v Bendel [2026] HCA 18
 

25 June 2026
 

Practice statements
PS LA 2011/4 – Update Collection and recovery of disputed debts
PS LA 2011/12 – Update Remission of general interest charge
PS LA 2011/21 – Update Offsetting of refunds and credits against taxation and other debts
 

24 June 2026
 

Rulings
CR 2026/35 National Gallery of Victoria – Early Retirement Scheme 2026
CR 2026/36 Red Metal Limited – in specie return of Maronan Metals Limited shares
CR 2026/37 Strickland Metals Limited – reduction of share capital
PR 2026/8 Resolution Life Lifetime Income Annuities
 

Determinations
TD 2026/4 Income tax: reasonable travel and overtime meal allowance expense amounts for the 2026-27 income year
 

Practical compliance guidelines
PCG 2022/1 – Update Non-commercial business losses – Commissioner's discretion regarding flood or bushfire
PCG 2026/D3 Dynamic pay as you go instalments and general interest charge on excessive variation – ATO compliance approach

Legislative instruments
F2026L00784 Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026
 

23 June 2026
 

Legislative instrument
F2026L00785 Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026
 

17 June 2026
 

Rulings
CR 2026/32 Winsome Resources Limited – scrip for scrip roll-over
CR 2026/33 Apiam Animal Health Limited scheme of arrangement and special dividend
CR 2026/34 Ascend Resources Pty Limited – exchange of shares for Ascend Metals Limited shares
SGR 2026/D1 Superannuation guarantee: work arranged by intermediaries
 

Notices
PR 2023/22A2 – Addendum Swiss Life (Singapore) Pte. Ltd. Alpha Plus Variable Universal Life
PR 2024/13A1 – Addendum Friends Provident International – Global Portfolio – Collective Investments
 

Practice statements
PS LA 2009/3 (Withdrawn) Indirect taxes: time limit on recovery
 

Decision impact statements
QUD 617 and 618 of 2024 Ziegler v Commissioner of Taxation [2025] FCAFC 168
VID 779 of 2025 Commissioner of Taxation v Hall [2026] FCAFC 43
VID 779 of 2025 – Update Commissioner of Taxation v Hall [2026] FCAFC 43 – Interim
 

16 June 2026
 

Legislative instrument
F2026L00716 Taxation Administration (Withholding Schedules) Instrument 2026
 

15 June 2026
 

Arbitration Memorandum of Understanding
Kingdom of the Netherlands Memorandum of Understanding on the Mode of Application on the Implementation of Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting between the competent authorities of Australia and the Kingdom of the Netherlands.