• Legal database
Legal database
 

30 April 2026
 

Practice statements
PS LA 2008/14 (Withdrawn) Record keeping when using commercial off the shelf software
PS LA 2011/20 - Update Payment and credit allocation
PS LA 2012/5 - Update Administration of the false or misleading statement penalty - where there is a shortfall amount
 

29 April 2026
 

Rulings
CR 2026/17 Atrum Coal Limited - return of capital
CR 2026/18 Seven West Media Limited - acquisition by Southern Cross Media Group Limited - employee share scheme
 

Draft amendments
TR 2013/1DC Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties
 

Decision impact statements
VID 779 of 2025 Commissioner of Taxation v Hall [2026] FCAFC 43
 

23 April 2026
 

Practice statements
PS LA 1998/1 – Update Law administration practice statements
 

22 April 2026
 

Rulings
CR 2026/15 Department of Climate Change, Energy, the Environment and Water (New South Wales) - biodiversity stewardship agreements
CR 2026/16 Department of Climate Change, Energy, the Environment and Water (New South Wales) - biodiversity stewardship agreements established to satisfy development approval conditions for an activity, development or clearing on an Impact Site held on capital account
PR 2026/2 FTC Automator platform - use by clients of KPMG and Mobile Tracking and Data Pty Ltd to calculate fuel tax credits
 

Practical compliance guidelines
PCG 2019/1 Transfer pricing issues related to inbound distribution arrangements
 

16 April 2026
 

Practice statements
PS LA 2011/14 General debt collection powers and principles
PS LA 2011/15 Lodgment obligations, due dates and deferrals
 

15 April 2026
 

Rulings
CR 2026/12 Europa Metals Ltd – reduction of share capital
CR 2026/13 Locate Technologies Limited – scheme of arrangement
CR 2026/14 Cawarra Residential Limited – deductibility of donations under a payment direction deed
 

9 April 2026
 

Practice statements
PS LA 2005/2 Penalty for failure to keep or retain records
PS LA 2011/17 Debt relief, waiver and non-pursuit
PS LA 2014/4 Default assessment penalty
 

Legislative instrument
F2026L00411 Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026
 

8 April 2026
 

Rulings
CR 2026/11 Tennis Australia Limited - payment to tennis officials
 

Legislative instrument
F2026L00410 Fuel Tax (Road User Charge) Amendment Determination 2026
 

2 April 2026
 

Practice statements
PS LA 2003/7 How to treat a request to lodge a late objection
PS LA 2005/19 Approved forms
PS LA 2005/20 Signature requirements for approved virtual forms, lodged electronically or given by phone
PS LA 2011/9 Registration of entities in the Australian Business Register
 

1 April 2026
 

Rulings
CR 2026/10 betr Entertainment Limited – off-market share buy-back
 

Practical compliance guidelines
PCG 2019/5 – Update Capital gains tax and deceased estates – the Commissioner's discretion to extend the 2-year period to dispose of dwellings acquired from a deceased estate
PCG 2026/D2 Application of Part IVA to property development arrangements involving long-term construction contracts – ATO compliance approach
 

31 March 2026
 

interpretation NOW!
Episode 130
 

30 March 2026
 

Legislative instrument
F2026L00291 Taxation (Multinational-Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026
 

25 March 2026
 

Determinations
TD 2026/1 Fringe benefits tax: rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing 1 April 2026
TD 2026/2 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing 1 April 2026
 

Draft amendments
LCR 2016/9DC Superannuation reform: transfer balance cap
 

Decision impact statements
2C_219/2024 A. AG v Federal Tax Administration
 

Practical compliance guidelines
PCG 2024/2 – Update Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee's or individual's home
PCG 2026/D1 Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO compliance approach
 

20 March 2026
 

Legislative instrument
F2026L00251 Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026
F2026L00231 Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026
 

19 March 2026
 

Decision impact statements
M98-2024 Commissioner of Taxation v PepsiCo Inc & Anor [2025] HCA 30
 

18 March 2026
 

Rulings
LCR 2026/D1 Payday Super: qualifying earnings
LCR 2026/D2 Payday Super: eligible contributions
LCR 2026/D3 Payday Super: calculation and assessment of the superannuation guarantee charge
LCR 2026/D4 Payday Super: application and transitional provisions
 

Notices
GSTR 2003/3A5 - Addendum Goods and services tax: when is a sale of real property a sale of new residential premises?
GSTR 2009/4A3 - Addendum Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose
 

Decision impact statements
2021/3014 Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust and Commissioner of Taxation (Update for clarity)
 

12 March 2026
 

Practice statements
PS LA 2026/D1 Administration of penalties for failure to comply with superannuation member account reporting obligations
PS LA 2026/D2 Administration of penalties for failure to comply with Single Touch Payroll reporting obligations
 

11 March 2026
 

Notices
TR 2017/1 – Addendum Income tax: deductions for mining and petroleum exploration expenditure
 

6 March 2026
 

Legislative instrument
F2026L00197 Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026
 

5 March 2026
 

Legislative instrument
F2026L00189 A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026
F2026L00190 A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026
F2026L00194 A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026
F2026L00198 Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026
 

4 March 2026
 

Rulings
CR 2026/9 Seven West Media Limited – scrip for scrip roll-over
 

3 March 2026
 

Legislative instrument
F2026L00187 A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026
 

27 February 2026
 

ATO interpretative decisions
Withdrawn interpretative decisions
ATO ID 2010/124 (Withdrawn) CGT event C1: sale of shares without the owner's consent - stockbroker's mistake
 

interpretation NOW!
Episode 129
 

26 February 2026
 

Practice statements
PS LA 2011/8 – Update The registration of entities
 

Legislative instrument
F2026L00160 Taxation Administration (Community Charity Trusts and Corporations) Amendment (2026 Measures No. 1) Declaration 2026
 

25 February 2026
 

Rulings
PR 2026/1 Allianz Guaranteed Income for Life
 

Determinations
GSTD 2026/1 Goods and services tax: supplies of formula products
 

Notices
CR 2001/1A6 – Addendum Class rulings
GST II FL1A8 – Addendum Goods and Services Tax Industry Issues Detailed Food List
PR 2007/71A7 – Addendum The Product Rulings system
TR 2006/10A9 – Addendum Public rulings
 

ATO interpretative decisions
Withdrawn interpretative decisions
ATO ID 2001/441 (Withdrawn) GST and dried malt extract used in home brewing
 

18 February 2026
 

Rulings
CR 2026/8 Department of Energy, Environment and Climate Action – Field Staff Early Retirement Scheme 2026
 

Notices
CR 2024/73 ER1 – Erratum Aristocrat Leisure Limited – Non-Executive Director Rights Plan
 

13 February 2026
 

Legislative instrument
LI 2026/D1 Draft Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026
LI 2026/D2 Draft Taxation Laws (Requirement to Lodge a Return for the 2026 Year) Instrument 2026
 

12 February 2026
 

Practice statements
PS LA 2005/16 – Update Further period to make an approved valuation for the purposes of working out the margin for the supply under Division 75 of the A New Tax System (Goods and Services Tax) Act 1999
PS LA 2011/14 – Update General debt collection powers and principles
 

11 February 2026
 

Rulings
CR 2026/3 Aurumin Limited – scrip for scrip roll-over for shareholders
CR 2026/4 Aurumin Limited – scrip for scrip roll-over for option holders
CR 2026/5 Oceania Capital Partners Limited – return of capital and special dividend
CR 2026/6 Charter Hall Limited – capital reallocation
CR 2026/7 Symal Group Limited – employee share scheme – entitlement to franking credit tax offset
 

Draft amendments
TR 2006/11DC2 Private rulings
 

4 February 2026
 

Rulings
CR 2026/2 Delta Lithium Limited – in specie return of capital
 

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