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Legal database
 

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.
 

11 June 2026
 

Legislative instrument
F2026L00665 Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2026
 

10 June 2026
 

Rulings
GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer
PR 2026/6 W.A. Blue Gum Project 2026
PR 2026/7 CSBP Limited prepayment offers
 

Determinations
TD 2026/3 Income tax: when does a private or public ancillary fund 'provide' a 'benefit'?
 

Draft amendments
TD 2012/8DC Income tax: what types of temporary absences from foreign service form part of a continuous period of foreign service under section 23AG of the Income Tax Assessment Act 1936?
 

Legislative instrument
LI 2026/D15 Draft A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement – Reverse Charged Supplies) Determination 2026
LI 2026/D16 Draft Excise (Concessional Spirits Approvals) Guidelines 2026
 

5 June 2026
 

Decision impact statements
VID 578 of 2025 Commissioner of Taxation v Morton [2026] FCAFC 31
 

3 June 2026
 

Rulings
CR 2026/30 FireFly Metals Ltd – reduction of share capital
CR 2026/31 Suncorp Group Limited – Suncorp Wholesale Capital Notes 1
 

Notices
TR 93/31WER1 – Erratum Income tax: transfer of pensioner rebate between partners
 

1 June 2026
 

Legislative instrument
LI 2026/D13 Draft Excise (Denatured Spirits) Determination 2026
 

interpretation NOW!
Episode 132
 

29 May 2026
 

Legislative instrument
F2026L00618 Taxation Laws (Requirement to Lodge a Return for the 2026 Year) Instrument 2026
F2026L00619 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/D14 Draft Taxation Administration Amendment (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2026
 

28 May 2026
 

Practice statements
PS LA 2011/15 – Update Lodgment obligations, due dates and deferrals
PS LA 2011/19 – Update Administration of the penalty for failure to lodge on time
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 2017/2 – Update Diverted profits tax assessments
 

Practical compliance guidelines
PCG 2018/5 – Update Diverted profits tax
 

27 May 2026
 

Rulings
CR 2026/28 Cushman & Wakefield plc – replacement of employee share scheme interests
CR 2026/29 Cushman & Wakefield plc – scrip for scrip roll-over for shareholders
PR 2026/5 Zurich Life Insurance (Hong Kong) Limited – Swiss Fortune Universal Life Plan and Swiss Fortune (Premier) Universal Life Insurance Plan
 

Notices
IT 253W – Withdrawal Sole parent rebate in circumstances of mental or physical incapacity or imprisonment
IT 254W – Withdrawal Sole parent rebate for part of year that a divorced or separated parent has access to child
TR 93/31W – Withdrawal Income tax: transfer of pensioner rebate between partners
 

Practice statements
PS LA 2026/D3 Payday Super: exceptional circumstances determinations
 

Decision impact statements
NSD 49 of 2025 (Full Federal Court) Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172
VID 322 of 2025 (Full Federal Court) VID 46 of 2023 (Federal Court) Commissioner of Taxation v Baya Casal [2026] FCAFC 11
 

Legislative instrument
LI 2026/D12 Draft Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026
 

25 May 2026
 

Legislative instrument
LI 2026/D11 Draft A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026
 

21 May 2026
 

Practice statements
PS LA 2006/17 – Update Self-managed superannuation funds – disqualification of individuals to prohibit them from acting as a trustee of a self-managed superannuation fund
 

20 May 2026
 

Rulings
CR 2026/21 AdvanCell Pty Limited – exchange of shares for shares in AdvanCell, Inc.
CR 2026/22 Diversified United Investment Limited – scrip for scrip roll-over
CR 2026/23 Latitude Group Holdings Limited – Latitude Capital Notes 2
CR 2026/24 Triangle Energy (Global) Limited – in specie distribution of shares in Tetragon Energy Pty Ltd
CR 2026/25 MyVenue Pty Ltd – employee share scheme – minimum holding period
CR 2026/26 Robex Resources Inc. – employee share scheme – treatment of awards under the plan of arrangement
CR 2026/27 Robex Resources Inc. – scrip for scrip roll-over
TR 2026/1 Income tax: rental property income and deductions for individuals who are not in business
 

Practice statements
PS LA 2011/18 – Update Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts
 

Practical compliance guidelines
PCG 2026/2 Apportionment of rental property deductions – ATO compliance approach
PCG 2026/3 Application of section 26-50 of the Income Tax Assessment Act 1997 to holiday homes that you also rent out – ATO compliance approach
 

18 May 2026
 

Legislative instrument
LI 2026/D10 Draft Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026
 

13 May 2026
 

Rulings
CR 2026/19 Apromore Holding Pty Ltd – employee share scheme – minimum holding period
CR 2026/20 Leo Lithium Limited – return of capital and special dividend
PR 2026/3 Variable Universal Life Assurance Policy – Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.
PR 2026/4 Elders Rural Services Australia Limited – Rural Products Prepayment Program
 

Notices
TD 2020/3W – Withdrawal Fringe benefits tax: what are the 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 on 1 April 2020?
TD 2020/4W – Withdrawal 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 on 1 April 2020
 

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

12 May 2026
 

interpretation NOW!
Episode 131
 

11 May 2026
 

Legislative instrument
LI 2026/D4 Draft Fuel Tax (Fuel Blends) Determination 2026
LI 2026/D5 Draft Excise (Volume - Captive Use Recycled Oil) Determination 2026
LI 2026/D6 Draft Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026
LI 2026/D7 Draft Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2026
LI 2026/D8 Draft Excise (Volume of Liquid Fuels - Temperature and Pressure Correction) Determination 2026
LI 2026/D9 Draft Excise (Mass of CNG) Determination 2026
 

8 May 2026
 

Legislative instrument
LI 2026/D3 Draft Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026
 

7 May 2026
 

Practice statements
PS LA 2004/3 (GA) – Update Valuation of goods taken from trading stock for private use by sole traders or partners in a partnership