ATO advice and guidance issue list
Following is a list of the ATO advice and guidance issuing in the week commencing 25 May 2026.
Note that this list is subject to change.
The documents will be available from 2:00 pm AEST on the scheduled date at ato.gov.au/law
Draft Law Administration Practice Statement
PSLA 2026/D3 Payday Super: exceptional circumstances determinations
This draft Practice Statement provides instructions to ATO staff about when the Commissioner may make an exceptional circumstances determination under subsection 18C(4) of the Superannuation Guarantee (Administration) Act for the purposes of Payday Super. It outlines the types of events that constitute exceptional circumstances, being natural disasters and widespread system outages, and the considerations relevant to determining whether affected employers should have a longer period of time to make eligible contributions.
Publication date 27 May 2026
Decision impact statements
Commissioner of Taxation v Baya Casal [2026] FCAFC 11
This Decision Impact statement explains the Full Federal Court's decision in Commissioner of Taxation v Baya Casal [2026] FCAFC 11 concerning when a payment qualifies as a genuine redundancy payment under section 83-175 of the Income Tax Assessment Act 1997. The decision confirms that the test is one of fact and degree, requiring an evaluative and holistic assessment of whether a position has genuinely ceased to exist. It also confirms that reductions in hours and remuneration are relevant considerations in this assessment, although they are not determinative.
Publication date 27 May 2026
Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172
This Decision impact statement outlines the ATO's response to Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFA 172. The decision is about whether an amount of excess goods and services tax (GST) had been passed on to purchasers of residential units for the purposes of section 142-10 of the A New Tax System (Goods and Services Tax) Act 1999. The Court allowed Geocon's appeal on the passing on issue and remitted the matter to the Administrative Review Tribunal for reconsideration. The Court stated that whether excess GST has been passed on cannot be determined by reference to general presumptions about profitability or economic expectations. This is a question of fact to be determined on a case-by-case basis. Taxpayers who have received a decision from the Commissioner that excess GST has been passed on may consider their review rights in light of this decision. The ATO will update related advice or guidance, including Goods and Services Taxation Ruling GSTR 2015/1 Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999.
Publication date 27 May 2026
Law Administration Practice Statement - update
PS LA 2017/2 Diverted profits tax assessments
Given the passage of time since the introduction of the Diverted Profits Tax (DPT) in the 2016-17 Federal Budget, case teams are familiar with the DPT and how the DPT complements the application of the existing anti-avoidance rules in Part IVA. Accordingly, the DPT specialist team will formally cease by the end of the financial year. The administrative process of making a DPT assessment has been updated to reflect the closure of the DPT specialist team. Case teams should assess DPT risk and, if appropriate, formally engage TCN. Case teams are no longer required to obtain endorsement from the DPT Review Committee to refer a DPT matter to the GAAR Panel for an initial hearing. It is also now expressly stated in the updated Practice Statement that case teams are not required to provide the taxpayer with a position paper at any time prior to issuing DPT assessments.
Publication date 28 May 2026
Class Rulings
CR 2026/28 Cushman & Wakefield plc – replacement of employee share scheme interests
Publication date 27 May 2026
CR 2026/29 Cushman & Wakefield plc – scrip for scrip roll-over for shareholders
Publication date 27 May 2026
Product Ruling
PR 2026/5 Zurich Life Insurance (Hong Kong) Limited – Swiss Fortune Universal Life Plan and Swiss Fortune (Premier) Universal Life Insurance Plan
Publication date 27 May 2026
Withdrawals
TR 93/31 Income tax: transfer of pensioner rebate between partners
TR 93/31 is being withdrawn with effect from 28 May 2026 as it is no longer applicable.
Publication date 27 May 2026
IT 253 Sole parent rebate in circumstances of mental or physical incapacity or imprisonment
IT 253 is being withdrawn with effect from 28 May 2026 as it is no longer applicable.
Publication date 27 May 2026
IT 254 Sole parent rebate for part of year that a divorced or separated parent has access to child
IT 254 is being withdrawn with effect from 28 May 2026 as it is no longer applicable.
Publication date 27 May 2026