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+ {"Issue_Number": "4246", "Issue_Title": "Private rulings", "Issue_Marker": "updated", "Category": "Administration", "Category_Slug": "advice-under-development-administration-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Addendum to Taxation Ruling", "Advice_Title": "Taxation Ruling TR 2006/11 Private rulings", "Is_Draft_Product": "False", "Purpose": "TR 2006/11 outlines the private rulings system. It is being updated for currency and to address case law developments and reflect legislative changes to promoter penalty laws in Division 290 of Schedule 1 to the Taxation Administration Act 1953 .", "Expected_Completion": "July 2026", "Comments": "Draft update to TR 2006/11DC2 published on 11 February 2026. Comments period closed on 27 March 2026.", "Contact": "Simon Weiss, Tax Counsel Network | Simon.Weiss@ato.gov.au", "Contact_Name": "Simon Weiss", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Simon.Weiss@ato.gov.au", "Referenced_Documents": "TR 2006/11 | TR 2006/11DC2", "Referenced_Document_IDs": "TXR/TR200611/NAT/ATO/00001 | DTC/TR200611DC2/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TXR/TR200611/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DTC/TR200611DC2/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-administration-issues#ato-4246Privaterulingsupdated", "Unmatched_Content": ""}
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+ {"Issue_Number": "3953", "Issue_Title": "Back-to-back CGT rollovers", "Issue_Marker": "updated", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Practical Compliance Guideline", "Advice_Title": "Back-to-back CGT roll-overs and Part IVA of the Income Tax Assessment Act 1936", "Is_Draft_Product": "True", "Purpose": "This draft Guideline will explain when we are more likely to apply compliance resources to consider the application of Part IVA of the Income Tax Assessment Act 1936 (the general anti-avoidance provisions of the income tax law) to an arrangement that comprises multiple CGT rollovers.", "Expected_Completion": "Mid 2026", "Comments": "The development of the proposed draft Taxation Determination intended to accompany this draft Guideline is on hold (see [4259] Satisfying the conditions in Subdivision 122-A when part of a back-to-back rollover ).", "Contact": "Tara McLachlan, Private Wealth | Phone: 07 3149 5339 | Tara.McLachlan@ato.gov.au", "Contact_Name": "Tara McLachlan", "Contact_Business_Line": "Private Wealth", "Contact_Phone": "07 3149 5339", "Contact_Email": "Tara.McLachlan@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-3953BacktobackCGTrolloversupdated", "Unmatched_Content": ""}
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+ {"Issue_Number": "4178", "Issue_Title": "Cryptocurrency", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "Income tax: CGT consequences of using a smart contract to wrap and unwrap crypto assets", "Is_Draft_Product": "True", "Purpose": "This draft Determination will consider how the CGT provisions apply when a crypto asset is sent to a wrapping contract to be wrapped or unwrapped. Wrapping contracts are a type of smart contract used to exchange one crypto asset for its wrapped equivalent, which is often done to enable compatibility with certain protocols or platforms. | This draft Determination does not apply to all forms of wrapping facilitated by smart contracts. It only applies to the specific wrapping arrangement set out in this draft Determination.", "Expected_Completion": "August 2026", "Comments": "", "Contact": "Dexter Marcenko, Tax Counsel Network | Phone: 03 6221 0000 | Dexter.Marcenko@ato.gov.au", "Contact_Name": "Dexter Marcenko", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "03 6221 0000", "Contact_Email": "Dexter.Marcenko@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4178Cryptocurrency-1", "Unmatched_Content": ""}
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+ {"Issue_Number": "4178", "Issue_Title": "Cryptocurrency", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "Income tax: issue, receipt or disposal of a crypto asset by an airdrop", "Is_Draft_Product": "True", "Purpose": "This draft Determination will consider how the income tax and CGT provisions apply when a crypto asset is issued, received or disposed of via an airdrop. Airdrops are a process whereby an issuer will distribute existing or newly created crypto assets to a recipient either in return for the recipient’s provision of goods or services or as a reward for holding crypto assets or undertaking activities. Airdrops may be unsolicited by the recipient. | This draft Determination does not apply where the recipient receives the airdropped crypto assets in return for providing consideration in the form of currency or other crypto assets or where the airdrop is received as a reward for providing liquidity to a decentralised exchange.", "Expected_Completion": "August 2026", "Comments": "", "Contact": "Shelley McCann, Tax Counsel Network | Phone: 07 3213 5634 | Shelley.McCann@ato.gov.au", "Contact_Name": "Shelley McCann", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "07 3213 5634", "Contact_Email": "Shelley.McCann@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4178Cryptocurrency-2", "Unmatched_Content": ""}
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+ {"Issue_Number": "4188", "Issue_Title": "Deceased estates: 'double death'", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "CGT consequences under Division 128 of the Income Tax Assessment Act 1997 when a beneficiary of a deceased estate dies before a CGT asset of the deceased estate passes to them.", "Is_Draft_Product": "True", "Purpose": "This draft Determination will clarify the Commissioner’s view on the application of the CGT rollover concession in Division 128 of the Income Tax Assessment Act 1997 when a beneficiary of a deceased estate dies before a CGT asset of the deceased estate passes to them.", "Expected_Completion": "Late 2026", "Comments": "", "Contact": "Danijela Jablanovic, Individuals and Intermediaries | Phone: 07 3213 5864 | Danijela.Jablanovic@ato.gov.au", "Contact_Name": "Danijela Jablanovic", "Contact_Business_Line": "Individuals and Intermediaries", "Contact_Phone": "07 3213 5864", "Contact_Email": "danijela.jablanovic@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4188Deceasedestatesdoubledeath", "Unmatched_Content": ""}
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+ {"Issue_Number": "4189", "Issue_Title": "Deceased estates: right to occupy", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Taxation Determination", "Advice_Title": "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", "Is_Draft_Product": "False", "Purpose": "This final Determination will provide the Commissioner’s view on when an individual has a right to occupy a dwelling under a deceased’s will for the purposes of subsection 118-195(1) of the Income Tax Assessment Act 1997 to obtain a CGT main residence exemption.", "Expected_Completion": "To be advised", "Comments": "Draft Taxation Determination 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 published on 28 January 2026. Comments period closed on 27 February 2026.", "Contact": "Penny Hextall, Individuals and Intermediaries | Phone: 03 6221 0624 | Penny.Hextall@ato.gov.au", "Contact_Name": "Penny Hextall", "Contact_Business_Line": "Individuals and Intermediaries", "Contact_Phone": "03 6221 0624", "Contact_Email": "Penny.hextall@ato.gov.au", "Referenced_Documents": "TD 2026/D1", "Referenced_Document_IDs": "DXT/TD2026D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DXT/TD2026D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4189Deceasedestatesrighttooccupy", "Unmatched_Content": ""}
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+ {"Issue_Number": "4259", "Issue_Title": "Satisfying the conditions in Subdivision 122-A when part of a back-to-back rollover", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "Income tax: application of CGT rollover qualifying conditions when a rollover is part of a single arrangement that includes more than one CGT rollover.", "Is_Draft_Product": "True", "Purpose": "This draft Determination will consider how the CGT provisions apply in circumstances where there are back-to-back CGT rollovers claimed under both Subdivisions 122-A and 124-M of the Income Tax Assessment Act 1997 .", "Expected_Completion": "To be advised", "Comments": "The development of the draft Determination is currently on hold.", "Contact": "Tara McLachlan, Private Wealth | Phone: 07 3149 5339 | Tara.McLachlan@ato.gov.au", "Contact_Name": "Tara McLachlan", "Contact_Business_Line": "Private Wealth", "Contact_Phone": "07 3149 5339", "Contact_Email": "Tara.McLachlan@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4259SatisfyingtheconditionsinSubdivision122Awhenpartofabacktobackrollover", "Unmatched_Content": ""}
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+ {"Issue_Number": "4092", "Issue_Title": "Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’", "Issue_Marker": "", "Category": "Excise", "Category_Slug": "advice-under-development-excise-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Final Excise Determination", "Advice_Title": "Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921", "Is_Draft_Product": "False", "Purpose": "This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘beer’ under the Excise Tariff Act 1921 .", "Expected_Completion": "To be advised", "Comments": "Revised Draft Excise Determination ED 2024/D2 Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921 published on 28 August 2024. Comments period closed 27 September 2024. | Draft Excise Determination ED 2024/D1W Alcohol excise: the addition of water to beer , which published on 12 June 2024, has been withdrawn.", "Contact": "Naomi Schell, Excise Experience | Phone: 08 8218 9226 | Naomi.Schell@ato.gov.au", "Contact_Name": "Naomi Schell", "Contact_Business_Line": "Excise Experience", "Contact_Phone": "08 8218 9226", "Contact_Email": "Naomi.Schell@ato.gov.au", "Referenced_Documents": "ED 2024/D2 | ED 2024/D1W", "Referenced_Document_IDs": "DEX/ED2024D2/NAT/ATO/00001 | DEX/ED2024D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DEX/ED2024D2/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DEX/ED2024D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-05-31T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-excise-issues#ato-4092Determiningtheproportionofunfermentedmaterialsthatmaybeaddedtobeerandcider-1", "Unmatched_Content": ""}
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+ {"Issue_Number": "4092", "Issue_Title": "Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’", "Issue_Marker": "", "Category": "Excise", "Category_Slug": "advice-under-development-excise-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Final Wine Equalisation Tax Determination", "Advice_Title": "Wine Equalisation Tax: the addition of water to cider or perry", "Is_Draft_Product": "False", "Purpose": "This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘cider’ under the A New Tax System (Wine Equalisation Tax) Act 1999 .", "Expected_Completion": "To be advised", "Comments": "Draft Wine Equalisation Tax Determination WETD 2024/D1 Wine equalisation tax: the addition of water to cider or perry published on 12 June 2024. Comments period closed 12 July 2024.", "Contact": "Naomi Schell, Excise Experience | Phone: 08 8218 9226 | Naomi.Schell@ato.gov.au", "Contact_Name": "Naomi Schell", "Contact_Business_Line": "Excise Experience", "Contact_Phone": "08 8218 9226", "Contact_Email": "Naomi.Schell@ato.gov.au", "Referenced_Documents": "WETD 2024/D1", "Referenced_Document_IDs": "DWD/WETD2024D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DWD/WETD2024D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-05-31T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-excise-issues#ato-4092Determiningtheproportionofunfermentedmaterialsthatmaybeaddedtobeerandcider-2", "Unmatched_Content": ""}
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+ {"Issue_Number": "4281", "Issue_Title": "FBT payable on the private use of motor vehicles by directors of a corporate trustee of a discretionary trust", "Issue_Marker": "new", "Category": "FBT", "Category_Slug": "advice-under-development-fbt-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement explains the Full Federal Court's decision in this case, which concerned whether 3 brothers, who were the directors of a corporate trustee of a discretionary trust and also beneficiaries of this discretionary trust, were: | each an ‘employee’ within the meaning of that term in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), and | (if the brothers were each found to be an employee) whether car benefits provided to them were provided ‘in respect of’ their employment. | The decision confirms that the common law meaning of ‘employee’ can be used to determine if a person is an employee within subsection 136(1) of the FBTAA. The capacity in which a person receives benefits from a trust will need to be determined having regard to all the facts and circumstances of a case. Other tax provisions may also apply to tax arrangements involving private use of motor vehicles by directors of a corporate trustee of a discretionary trust.", "Expected_Completion": "", "Comments": "The Decision impact statement on SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36 published on 1 July 2026. Comments period closes on 26 July 2026.", "Contact": "Aruni Abeysinghe, Tax Counsel Network | Aruni.Abeysinghe@ato.gov.au", "Contact_Name": "Aruni Abeysinghe", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Aruni.Abeysinghe@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/SAD127of2025/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/SAD127of2025/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-fbt-issues#ato-4281FBTpayableontheprivateuseofmotorvehiclesbydirectorsofacorporatetrusteeofadiscretionarytrustnew", "Unmatched_Content": ""}
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+ {"Issue_Number": "4095", "Issue_Title": "Definition of Australian consumer", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Goods and Services Tax Ruling", "Advice_Title": "Goods and services tax: determining if you are making cross-border supplies to an Australian consumer", "Is_Draft_Product": "False", "Purpose": "This Ruling will provide the Commissioner’s view on when supplies of things other than goods or real property made to Australian consumers are connected with the indirect tax zone under paragraph 9-25(5)(d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). | On 10 June 2026, we published Draft Ruling Goods and Services Tax Ruling GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer . It replaces Goods and Services Tax Ruling GSTR 2017/1 Goods and services tax: making cross border supplies to Australian consumers , which will be withdrawn. However, the Commissioner’s view has not changed. The Draft Ruling clarifies and expands on the existing views in GSTR 2017/1. However, due to several structural changes and additions, we issued a new Draft Ruling rather than an update to GSTR 2017/1. | The Draft Ruling includes: | greater clarity regarding the Commissioner’s expectations in determining when a recipient can be treated as not being an Australian consumer due to a belief they are registered for goods and services tax | options available to determine whether a recipient is (or is not) an Australian consumer outside of applying the safe harbour rules under section 84-100 of the GST Act.", "Expected_Completion": "To be advised", "Comments": "GSTR 2026/D1 published on 10 June 2026. Comments period closes on 24 July 2026.", "Contact": "Katrina Bond, Technical Leadership and Advice – GST | Phone: 03 8792 1539 | Katrina.Bond@ato.gov.au", "Contact_Name": "Katrina Bond", "Contact_Business_Line": "Technical Leadership and Advice – GST", "Contact_Phone": "03 8792 1539", "Contact_Email": "Katrina.Bond@ato.gov.au", "Referenced_Documents": "GSTR 2026/D1 | GSTR 2017/1", "Referenced_Document_IDs": "DGS/GSTR2026D1/NAT/ATO/00001 | GST/GSTR20171/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DGS/GSTR2026D1/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20171/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4095DefinitionofAustralianconsumer", "Unmatched_Content": ""}
12
+ {"Issue_Number": "4175", "Issue_Title": "Build-to-rent", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Addendum to Goods and Services Tax Ruling", "Advice_Title": "Draft update to Goods and Services Tax Ruling GSTR 2012/6DC Goods and services tax: commercial residential premises", "Is_Draft_Product": "False", "Purpose": "Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update to GSTR 2012/6DC published on 5 November 2025. It provides further clarity on how the existing law applies to modern build-to-rent developments and assists taxpayers to determine whether their premises are residential premises or commercial residential premises. | The Commissioner's view remains unchanged and is not being reviewed. The intent of the draft update, when finalised as an addendum, is to clarify and expand on the existing principles. | We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments. | The addendum and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.", "Expected_Completion": "To be advised", "Comments": "GSTR 2012/6DC published on 5 November 2025. Comments period closed on 19 December 2025.", "Contact": "Taylor Berry, International, Support and Programs | Phone: 08 9268 0041 | Taylor.Berry@ato.gov.au", "Contact_Name": "Taylor Berry", "Contact_Business_Line": "International, Support and Programs", "Contact_Phone": "08 9268 0041", "Contact_Email": "Taylor.Berry@ato.gov.au", "Referenced_Documents": "GSTR 2012/6DC", "Referenced_Document_IDs": "DGC/GSTR20126DC1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DGC/GSTR20126DC1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4175Buildtorent", "Unmatched_Content": ""}
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+ {"Issue_Number": "4258", "Issue_Title": "Care services and accommodation in retirement villages", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft update to Goods and Services Tax Ruling", "Advice_Title": "Goods and Services Tax Ruling GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels", "Is_Draft_Product": "True", "Purpose": "An update to GSTR 2012/3 is required to reflect amendments to section 38-25 of the A New Tax System (Goods and Services Tax) Act 1999 because of the commencement of the Aged Care Act 2024 on 1 November 2025. | We are also updating our web guidance on GST and residential care and GST and home care to reflect these legislative changes.", "Expected_Completion": "July 2026", "Comments": "", "Contact": "Rebekah Coote, International, Support and Programs | Phone: 07 3213 8278 | Rebekah.Coote@ato.gov.au", "Contact_Name": "Rebekah Coote", "Contact_Business_Line": "International, Support and Programs", "Contact_Phone": "07 3213 8278", "Contact_Email": "Rebekah.Coote@ato.gov.au", "Referenced_Documents": "GSTR 2012/3", "Referenced_Document_IDs": "GST/GSTR20123/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20123/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-residential-care | https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-home-care", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4258Careservicesandaccommodationinretirementvillages", "Unmatched_Content": ""}
14
+ {"Issue_Number": "4268", "Issue_Title": "Recipient created tax invoices", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Goods and Services Tax Ruling", "Advice_Title": "Goods and services tax: recipient created tax invoices", "Is_Draft_Product": "True", "Purpose": "This Draft Ruling will: | outline the Commissioner’s view on recipient created tax invoices (RCTIs) and the application of the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023 ( 2023 RCTI Determination ) | replace Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices , which outlined the application of previous RCTI determinations that have repealed, and | explain the requirements of the 2023 RCTI Determination and clarify and expand on the existing views in GSTR 2000/10 (to the extent they do not relate to repealed RCTI determinations).", "Expected_Completion": "July 2026", "Comments": "", "Contact": "Djurdja Gayler, Technical Leadership and Advice – GST | Djurdja.Gayler@ato.gov.au", "Contact_Name": "Djurdja Gayler", "Contact_Business_Line": "Technical Leadership and Advice – GST", "Contact_Phone": "", "Contact_Email": "Djurdja.Gayler@ato.gov.au", "Referenced_Documents": "2023 RCTI Determination | GSTR 2000/10", "Referenced_Document_IDs": "OPS/LI202320/00001 | GST/GSTR200010/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=OPS/LI202320/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=GST/GSTR200010/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4268Recipientcreatedtaxinvoices", "Unmatched_Content": ""}
15
+ {"Issue_Number": "4271", "Issue_Title": "Time limits for claiming GST and fuel tax credits", "Issue_Marker": "new", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft update to Miscellaneous Tax Ruling", "Advice_Title": "Miscellaneous Tax Ruling MT 2024/1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit", "Is_Draft_Product": "True", "Purpose": "An update to MT 2024/1 is required to reflect recent legislative amendments in the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and the Fuel Tax Act 2006 (FTA) to: | the attribution rules in section 29-10 of the GST Act and section 65-5 of the FTA for input tax credits and fuel tax credits, and | include a new GST exception to the 4-year credit time limit for input tax credits where attribution is impacted by a Commissioner’s determination. | The update will provide additional guidance and examples on the interaction of the credit attribution rules, objections and the 4-year credit limit, as well as explain the application of the new GST exception.", "Expected_Completion": "November 2026", "Comments": "", "Contact": "Djurdja Gayler, Technical Leadership and Advice – GST | Djurdja.Gayler@ato.gov.au", "Contact_Name": "Djurdja Gayler", "Contact_Business_Line": "Technical Leadership and Advice – GST", "Contact_Phone": "", "Contact_Email": "Djurdja.Gayler@ato.gov.au", "Referenced_Documents": "MT 2024/1", "Referenced_Document_IDs": "MXR/MT20241/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=MXR/MT20241/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4271TimelimitsforclaimingGSTandfueltaxcreditsnew", "Unmatched_Content": ""}
16
+ {"Issue_Number": "4277", "Issue_Title": "Passing on excess GST under Division 142", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement outlines the ATO's response to the Full Federal Court’s decision in this case, which concerns whether an amount of excess 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 .", "Expected_Completion": "", "Comments": "The Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172 published on 27 May 2026. Comments period closed on 26 June 2026.", "Contact": "Elena Stamatovska, Tax Counsel Network | Elena.Stamatovska@ato.gov.au", "Contact_Name": "Elena Stamatovska", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Elena.Stamatovska@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/NSD49of2025/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/NSD49of2025/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4277PassingonexcessGSTunderDivision142", "Unmatched_Content": ""}
17
+ {"Issue_Number": "4146", "Issue_Title": "Positions in relation to shares or interest in shares", "Issue_Marker": "", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "Income tax: imputation: identification of which shares or interest in shares a ‘position’ is in relation to", "Is_Draft_Product": "True", "Purpose": "This draft Determination will set out the Commissioner’s preliminary view in identifying the relevant shareholdings when applying the integrity rules under Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 .", "Expected_Completion": "To be advised", "Comments": "", "Contact": "Jay Gao, Public Groups | Phone: 02 9374 5168 | Jay.Gao@ato.gov.au", "Contact_Name": "Jay Gao", "Contact_Business_Line": "Public Groups", "Contact_Phone": "02 9374 5168", "Contact_Email": "jay.gao@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4146Positionsinrelationtosharesorinterestinshares-1", "Unmatched_Content": ""}
18
+ {"Issue_Number": "4146", "Issue_Title": "Positions in relation to shares or interest in shares", "Issue_Marker": "", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Draft Practical Compliance Guideline", "Advice_Title": "Arrangements that may reduce your economic exposure to a subset of your shares or interest in shares and impact on your franking credit tax offsets", "Is_Draft_Product": "True", "Purpose": "This draft Guideline will set out our proposed compliance approach in allocating resources to consider the application of Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 to arrangements where taxpayers have used financial derivative instruments to reduce the economic exposure to their Australian shares.", "Expected_Completion": "To be advised", "Comments": "", "Contact": "Jay Gao, Public Groups | Phone: 02 9374 5168 | Jay.Gao@ato.gov.au", "Contact_Name": "Jay Gao", "Contact_Business_Line": "Public Groups", "Contact_Phone": "02 9374 5168", "Contact_Email": "jay.gao@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4146Positionsinrelationtosharesorinterestinshares-2", "Unmatched_Content": ""}
19
+ {"Issue_Number": "4205", "Issue_Title": "Are you carrying on a business?", "Issue_Marker": "", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Taxation Ruling", "Advice_Title": "Are you carrying on a business?", "Is_Draft_Product": "True", "Purpose": "This draft Ruling will set out the Commissioner’s view on the indicators that are relevant when determining whether an individual is in business.", "Expected_Completion": "Mid 2026", "Comments": "", "Contact": "Kayla Grant, Small Business | Phone: 03 9377 1976 | Kayla.Grant@ato.gov.au", "Contact_Name": "Kayla Grant", "Contact_Business_Line": "Small Business", "Contact_Phone": "03 9377 1976", "Contact_Email": "Kayla.Grant@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4205Areyoucarryingonabusiness", "Unmatched_Content": ""}
20
+ {"Issue_Number": "4229", "Issue_Title": "Loans for Division 7A purposes", "Issue_Marker": "new", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Commissioner of Taxation v Bendel [2026] HCA 18", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement provides taxpayers and advisers with guidance to inform their decisions about trust distributions and the operation of Division 7A of the Income Tax Assessment Act 1936 before the end of the 2025–26 financial year. | It explains that the effect of the High Court's decision is that no loan will arise for the purposes of Division 7A where a private company beneficiary does nothing in respect of its entitlement to income from a trust. However, any dealing with those funds that amounts to either a payment or loan to, or forgiveness of a debt of, a shareholder of that corporate beneficiary or their associate, may attract the operation of the rules on unpaid present entitlements in Subdivision EA. | Further, if the entitlement arose from a reimbursement agreement, the integrity measure in section 100A of the Income Tax Assessment Act 1936 may apply to tax the trustee at the top marginal rate.", "Expected_Completion": "", "Comments": "The Decision impact statement on Commissioner of Taxation v Bendel [2026] HCA 18 published on 26 June 2026. Comments period closes on 24 July 2026.", "Contact": "Simon Haines, Tax Counsel Network | Phone: 08 7422 2955 | Simon.Haines@ato.gov.au", "Contact_Name": "Simon Haines", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "08 7422 2955", "Contact_Email": "Simon.Haines@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/M47/2025/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/M47/2025/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4229LoansforDivision7Apurposesnew", "Unmatched_Content": ""}
21
+ {"Issue_Number": "4233", "Issue_Title": "Income tax – work related travel expenses", "Issue_Marker": "", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Commissioner of Taxation v Shaw [2026] FCA 197", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement outlines the ATO’s response in relation to the Federal Court’s decision in this case, which determined that the taxpayer, an employee long-haul truck driver, was entitled to a deduction for work-related travel expenses claimed in respect of meals.", "Expected_Completion": "", "Comments": "The Decision impact statement on Commissioner of Taxation v Shaw [2026] FCA 197 published on 13 May 2026. Comments period closed on 12 June 2026.", "Contact": "Stephanie Oates, Tax Counsel Network | Stephanie.Oates@ato.gov.au", "Contact_Name": "Stephanie Oates", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Stephanie.Oates@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/WAD112of2025/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/WAD112of2025/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4233Incometaxworkrelatedtravelexpenses", "Unmatched_Content": ""}
22
+ {"Issue_Number": "4240", "Issue_Title": "Income tax – our approach to occupancy expenses and home-to-work travel expenses", "Issue_Marker": "new", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Commissioner of Taxation v Hall [2026] FCAFC 43", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement outlines the ATO’s response to Commissioner of Taxation v Hall [2026] FCAFC 43, which concerns whether rental payments and home-to-work travel expenses were deductible under section 8-1 of the Income Tax Assessment Act 1997 . The Full Federal Court held that the rental outgoings were of a private and domestic character and, therefore, not deductible and that the car expenses were merely incurred by the taxpayer to get ‘to’ work and were not ‘on’ work. The decision does not represent a departure from established principles concerning section 8-1.", "Expected_Completion": "", "Comments": "The Decision impact statement on Commissioner of Taxation v Hall [2026] FCAFC 43 published on 17 June 2026. Comments period closes on 17 July 2026.", "Contact": "Kheng Vinh, Tax Counsel Network | Kheng.Vinh@ato.gov.au", "Contact_Name": "Kheng Vinh", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Kheng.Vinh@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/vid779of2025-final/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/vid779of2025-final/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4240Incometaxourapproachtooccupancyexpensesandhometoworktravelexpensesnew", "Unmatched_Content": ""}
23
+ {"Issue_Number": "4252", "Issue_Title": "Long-term construction contracts", "Issue_Marker": "", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Practical Compliance Guideline", "Advice_Title": "Application of Part IVA to property development agreements involving long-term construction contracts – ATO compliance approach", "Is_Draft_Product": "False", "Purpose": "This Guideline will set out our proposed compliance approach to long-term construction contract arrangements (projects that span a period of greater than one year) in the property and construction industry. | This Guideline accompanies Taxpayer Alert TA 2026/1 Contrived property development arrangements between related parties that defer recognition of income and exploit tax losses .", "Expected_Completion": "To be advised", "Comments": "Draft Practical Compliance Guideline PCG 2026/D2 Application of Part IVA to property development arrangements involving long-term construction contracts – ATO compliance approach published on 1 April 2026. Comments period closed 15 May 2026.", "Contact": "Dean Karlovic, Private Wealth | Phone: 03 9285 1686 | Dean.Karlovic@ato.gov.au", "Contact_Name": "Dean Karlovic", "Contact_Business_Line": "Private Wealth", "Contact_Phone": "03 9285 1686", "Contact_Email": "Dean.Karlovic@ato.gov.au", "Referenced_Documents": "TA 2026/1 | PCG 2026/D2", "Referenced_Document_IDs": "TPA/TA20261/NAT/ATO/00001 | DPC/PCG2026D2/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TPA/TA20261/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2026D2/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4252Longtermconstructioncontracts", "Unmatched_Content": ""}
24
+ {"Issue_Number": "4270", "Issue_Title": "Dynamic pay as you go instalments – general interest charge on excessive variation", "Issue_Marker": "updated", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Practical Compliance Guideline", "Advice_Title": "Dynamic pay as you go instalments: general interest charge on excessive variation – ATO compliance approach", "Is_Draft_Product": "False", "Purpose": "This Guideline outlines the Commissioner’s practical compliance approach to the application of a general interest charge on excessive variations of pay as you go (PAYG) instalments under Subdivision 45-G of Schedule 1 to the Taxation Administration Act 1953 if taxpayers use the Dynamic PAYG instalment method.", "Expected_Completion": "To be advised", "Comments": "Draft Practical Compliance Guideline PCG 2026/D3 Dynamic pay as you go instalments and general interest charge on excessive variation – ATO compliance approach published on 24 June 2026. Comments period closes on 28 August 2026.", "Contact": "", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "", "Referenced_Documents": "PCG 2026/D3", "Referenced_Document_IDs": "DPC/PCG2026D3/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2026D3/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4270Dynamicpayasyougoinstalmentsgeneralinterestchargeonexcessivevariationupdated", "Unmatched_Content": ""}
25
+ {"Issue_Number": "4278", "Issue_Title": "Whether the sale of subdivided lots amounts to embarking on a business of developing land or venturing the land into a profit-making scheme", "Issue_Marker": "", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Commissioner of Taxation v Morton [2026] FCAFC 31", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement confirms that the decision in this case does not represent any departure from the Commissioner’s approach to property development issues. Taxation Rulings TR 97/11 Income tax: am I carrying on a business of primary production? and TR 92/3 Income tax: whether profits on isolated transactions are income continue to articulate our view and the relevant analytical framework. Existing case law and relevant legal principles concerning whether a taxpayer is carrying on a business and undertaking a profit-making undertaking or plan will continue to apply to matters involving property development issues in accordance with this existing ATO guidance.", "Expected_Completion": "", "Comments": "The Decision impact statement on Commissioner of Taxation v Morton [2026] FCAFC 31 published on 5 June 2026. Comments period closed on 3 July 2026.", "Contact": "Wendy Chen, Tax Counsel Network | Phone: 02 9685 8681 | Wendy.Chen@ato.gov.au", "Contact_Name": "Wendy Chen", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "02 9685 8681", "Contact_Email": "Wendy.Chen@ato.gov.au", "Referenced_Documents": "Decision impact statement | TR 97/11 | TR 92/3", "Referenced_Document_IDs": "LIT/ICD/vid578of2025/00001 | TXR/TR9711/NAT/ATO/00001 | TXR/TR923/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/vid578of2025/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=TXR/TR9711/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=TXR/TR923/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4278Whetherthesaleofsubdividedlotsamountstoembarkingonabusinessofdevelopinglandorventuringthelandintoaprofitmakingscheme", "Unmatched_Content": ""}
26
+ {"Issue_Number": "4280", "Issue_Title": "Assessable recoupment – amending penalty assessments – determination that no imputation benefit is to arise – onus of proof", "Issue_Marker": "new", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Ziegler v Commissioner of Taxation [2025] FCAFC 168", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement outlines the ATO’s response to Ziegler v Commissioner of Taxation [2025] FCAFC 168, which considered the tax effect of various transactions undertaken by the taxpayer and associated entities following the settlement of earlier disputes with the Commissioner. | In particular, the court considered: | whether a credit recorded on an income tax account was relevantly received as an assessable recoupment where a corresponding amount had been deducted from assessable income in an earlier income year | the Commissioner’s duty to assess penalties and notify liability to penalties where a previously notified liability is considered incorrect | the proper identification of ‘scheme’ and ‘purpose’ relevant to a determination made under paragraph 177EA(5)(b) of the Income Tax Assessment Act 1936 that no imputation benefit is to arise, and | the statutory meaning of ‘excessive’ and the taxpayer’s onus of proof in Part IVC proceedings. | The court’s decision provides authoritative guidance on each issue and confirms key aspects of the Commissioner’s existing administrative practice.", "Expected_Completion": "", "Comments": "The Decision impact statement on Ziegler v Commissioner of Taxation [2025] FCAFC 168 published on 17 June 2026. Comments period closes on 17 July 2026.", "Contact": "Aaron Elbourne, Tax Counsel Network | Aaron.Elbourne@ato.gov.au", "Contact_Name": "Aaron Elbourne", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Aaron.Elbourne@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/QUD617of2024/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/QUD617of2024/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4280Assessablerecoupmentamendingpenaltyassessmentsdeterminationthatnoimputationbenefitistoariseonusofproofnew", "Unmatched_Content": ""}
27
+ {"Issue_Number": "4284", "Issue_Title": "Income tax – approach to characterising a genuine redundancy payment", "Issue_Marker": "", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Commissioner of Taxation v Baya Casal [2026] FCAFC 11", "Is_Draft_Product": "False", "Purpose": "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.", "Expected_Completion": "", "Comments": "The Decision impact statement on Commissioner of Taxation v Baya Casal [2026] FCAFC 11 published on 27 May 2026. Comments period closed on 26 June 2026.", "Contact": "Kate Power, Tax Counsel Network | Kate.Power@ato.gov.au", "Contact_Name": "Kate Power", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "kate.power@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/VID322of2025/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/VID322of2025/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4284Incometaxapproachtocharacterisingagenuineredundancypayment", "Unmatched_Content": ""}
28
+ {"Issue_Number": "4287", "Issue_Title": "Standard deduction for work-related expenses", "Issue_Marker": "new", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Law Companion Ruling", "Advice_Title": "The standard deduction for work-related expenses", "Is_Draft_Product": "True", "Purpose": "This draft Ruling provides an overview of how the standard deduction for work-related expenses operates, as contained in section 25-130 of the Income Tax Assessment Act 1997 .", "Expected_Completion": "July 2026", "Comments": "", "Contact": "Shaun Thomas, Individuals & Intermediaries | IAIPAG@ato.gov.au", "Contact_Name": "Shaun Thomas", "Contact_Business_Line": "Individuals & Intermediaries", "Contact_Phone": "", "Contact_Email": "IAIPAG@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issues#ato-4287Standarddeductionforworkrelatedexpensesnew", "Unmatched_Content": ""}
29
+ {"Issue_Number": "4000", "Issue_Title": "Royalties and software", "Issue_Marker": "", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Taxation Ruling", "Advice_Title": "Income tax: royalties – character of receipts in respect of software and intellectual property rights", "Is_Draft_Product": "False", "Purpose": "Advice on the development and marketing of software was previously provided in Taxation Ruling TR 93/12W Income tax: computer software (now withdrawn). There is a need to provide updated guidance on modern forms of software distribution, including digital channels and cloud computing. This Ruling will provide the Commissioner’s view on the circumstances in which amounts in respect of the licensing and distribution of software will be royalties as defined in subsection 6(1) of the Income Tax Assessment Act 1936 .", "Expected_Completion": "To be advised | On 13 August 2025, the High Court handed down its decision in Commissioner of Taxation v PepsiCo Inc & Anor [2025] HCA 30 . We are currently considering this decision, including any broader impact it may have on the reasoning set out in Draft Taxation Ruling TR 2024/D1 Income tax: royalties – character of receipts in respect of software and intellectual property rights . See Decision impact statement on Commissioner of Taxation v PepsiCo Inc & Anor [2025] HCA 30.", "Comments": "Draft Taxation Ruling TR 2021/D4 Income tax: royalties – character of receipts in respect of software published on 25 June 2021. Having regard to comments and submissions received in relation to TR 2021/D4, the Commissioner prepared a further draft Ruling and TR 2024/D1 published on 17 January 2024. Comments period closed on 1 March 2024 and all submissions are currently being considered.", "Contact": "IntangiblesArrangements@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "IntangiblesArrangements@ato.gov.au", "Referenced_Documents": "TR 93/12W | [2025] HCA 30 | TR 2024/D1 | Decision impact statement | TR 2021/D4", "Referenced_Document_IDs": "TXR/TR9312/NAT/ATO/00001 | LIT/ICD/m98-2024/00001 | DTR/TR2024D1/NAT/ATO/00001 | DTR/TR2021D4/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TXR/TR9312/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/m98-2024/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DTR/TR2024D1/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DTR/TR2021D4/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-international-issues#ato-4000Royaltiesandsoftware", "Unmatched_Content": ""}
30
+ {"Issue_Number": "4116", "Issue_Title": "Thin capitalisation", "Issue_Marker": "updated", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "", "Advice_Title": "Multinational tax integrity – strengthening Australia’s interest limitation (thin capitalisation) rules", "Is_Draft_Product": "False", "Purpose": "On 8 April 2024, the Treasury Laws Amendment (Making Multinationals Pay Their Fair Share – Integrity and Transparency) Act 2024 (the Act) received Royal Assent. | The ATO is proposing to provide guidance setting out the Commissioner’s views on, and approach to, key aspects of the new thin capitalisation and debt deduction creation rules contained in Schedule 2 of the Act. | Consultation on potential guidance topics, prioritisation and form closed on 30 April 2024. On 10 May 2024, we published a summary of PAG topics , outlining topics raised by stakeholders and how these will be prioritised. | The high-priority topics we intend to resource immediately are: | restructures in response to the new law | third party debt test – key concepts, and | interaction of transfer pricing and the new thin capitalisation rules. | We continue to engage with stakeholders on the high-priority topics to develop specific public advice and guidance products. We encourage stakeholders to provide specific, practical examples that clearly demonstrate issues raised, including reference to the relevant provisions and analysis of their potential application.", "Expected_Completion": "Consultation on potential guidance topics, prioritisation and form closed on 30 April 2024. | See below for expected publication dates of proposed public advice and guidance.", "Comments": "", "Contact": "Stephen Dodshon, Public Groups | Stephen.Dodshon@ato.gov.au | Erin Gordon, Tax Counsel Network | Erin.Gordon@ato.gov.au | For more information, see Matters under consultation .", "Contact_Name": "Stephen Dodshon | Erin Gordon", "Contact_Business_Line": "Public Groups | Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Stephen.Dodshon@ato.gov.au | Erin.Gordon@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "https://www.ato.gov.au/about-ato/consultation/thin-capitalisation-pag-consultation-summary-and-prioritisation#ato-PAGtopicsandprioritisation | https://www.ato.gov.au/about-ato/consultation/in-detail/matters/matters-under-consultation", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-international-issues#ato-4116Thincapitalisationupdated-1", "Unmatched_Content": ""}
31
+ {"Issue_Number": "4116", "Issue_Title": "Thin capitalisation", "Issue_Marker": "updated", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Final Practical Compliance Guideline", "Advice_Title": "Factors to consider when determining the amount of your inbound cross-border related party financing arrangement – ATO compliance approach", "Is_Draft_Product": "False", "Purpose": "The third priority topic is practical guidance in relation to the arm’s length amount of a debt interest for transfer pricing purposes (Subdivision 815B of the Income Tax Assessment Act 1997 ). This Guideline will focus on broad-based principles for taxpayers to consider in determining and testing the amount of their cross-border related party finance arrangement. It also outlines specific features of financing arrangements and transfer pricing analysis which we would view as being cause for concern.", "Expected_Completion": "July 2026", "Comments": "Draft Practical Compliance Guideline PCG 2025/D2 Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement – ATO compliance approach published on 29 May 2025. Comments period closed on 14 July 2025.", "Contact": "Nick Trotman, Public Groups | Nick.Trotman@ato.gov.au", "Contact_Name": "Nick Trotman", "Contact_Business_Line": "Public Groups", "Contact_Phone": "", "Contact_Email": "Nick.Trotman@ato.gov.au", "Referenced_Documents": "PCG 2025/D2", "Referenced_Document_IDs": "DPC/PCG2025D2/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2025D2/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-international-issues#ato-4116Thincapitalisationupdated-2", "Unmatched_Content": ""}
32
+ {"Issue_Number": "4168", "Issue_Title": "Royalty withholding tax and software arrangements", "Issue_Marker": "", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Practical Compliance Guideline", "Advice_Title": "Low-risk payments relating to software arrangements – ATO compliance approach", "Is_Draft_Product": "False", "Purpose": "Draft Practical Compliance Guideline PCG 2025/D4 Low-risk payments relating to software – ATO compliance approach provides practical guidance relating to our view set out in Draft Taxation Ruling TR 2024/D1 Income tax: royalties – character of payments in respect of software and intellectual property rights . | The final Guideline will provide guidance about when we consider there is a low risk that cross-border payments in connection with software arrangements have been mischaracterised and we will not apply compliance resources.", "Expected_Completion": "To be advised", "Comments": "PCG 2025/D4 published on 6 August 2025. Comments period closed on 17 September 2025. All submissions are currently being considered.", "Contact": "IntangiblesArrangements@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "IntangiblesArrangements@ato.gov.au", "Referenced_Documents": "PCG 2025/D4 | TR 2024/D1", "Referenced_Document_IDs": "DPC/PCG2025D4/NAT/ATO/00001 | DTR/TR2024D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2025D4/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DTR/TR2024D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-international-issues#ato-4168Royaltywithholdingtaxandsoftwarearrangements", "Unmatched_Content": ""}
33
+ {"Issue_Number": "4211", "Issue_Title": "Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO compliance approach", "Issue_Marker": "", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Practical Compliance Guideline", "Advice_Title": "Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO compliance approach", "Is_Draft_Product": "False", "Purpose": "A final Guideline is being developed on a thin capitalisation issue which impacts foreign banks that conduct their banking business in Australia through a branch. Relevantly, the Guideline will outline the ATO’s compliance approach to determining the risk-weighted assets attributable to a branch for the purposes of the thin capitalisation rules for inbound banks in section 820-405 of the Income Tax Assessment Act 1997 . | This guidance builds upon feedback received on: | Discussion paper Thin capitalisation – attribution of risk weighted assets to Australian branches of foreign banks , which closed on 31 May 2024, and | Draft Practical Compliance Guideline PCG 2026/D1 Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO compliance approach .", "Expected_Completion": "To be advised", "Comments": "Draft Practical Compliance Guideline PCG 2026/D1 published on 25 March 2026. Comments period closed on 8 May 2026. Submissions are currently being considered.", "Contact": "Johanna Tang, Public Groups | pgbanking@ato.gov.au", "Contact_Name": "Johanna Tang", "Contact_Business_Line": "Public Groups", "Contact_Phone": "", "Contact_Email": "pgbanking@ato.gov.au", "Referenced_Documents": "Discussion paper | PCG 2026/D1", "Referenced_Document_IDs": "TDP/TDP20241/NAT/ATO/00001 | DPC/PCG2026D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TDP/TDP20241/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2026D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-international-issues#ato-4211ThincapitalisationandtheattributionofriskweightedassetstoAustralianbranchesofforeignbanksATOcomplianceapproach", "Unmatched_Content": ""}
34
+ {"Issue_Number": "4249", "Issue_Title": "Temporary absences from foreign service under section 23AG – removal of existing administrative approach", "Issue_Marker": "updated", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Addendum to Taxation Determination", "Advice_Title": "Taxation Determination TD 2012/8 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?", "Is_Draft_Product": "False", "Purpose": "The existing administrative approach in TD 2012/8 for workers who undertake temporary work-related absences in Australia that are directly related to their foreign service is being removed as it has been found to have no basis in law. This will apply prospectively from the start of the 2026–27 financial year.", "Expected_Completion": "To be advised", "Comments": "The draft update to TD 2012/8DC published on 10 June 2026. Comments period closes on 17 July 2026.", "Contact": "Shaun Thomas, Individuals and Intermediaries | Phone: 03 6235 6799 | IAIPAG@ato.gov.au", "Contact_Name": "Shaun Thomas", "Contact_Business_Line": "Individuals and Intermediaries", "Contact_Phone": "03 6235 6799", "Contact_Email": "IAIPAG@ato.gov.au", "Referenced_Documents": "TD 2012/8 | TD 2012/8DC", "Referenced_Document_IDs": "TXD/TD20128/NAT/ATO/00001 | DCT/TD20128DC1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TXD/TD20128/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DCT/TD20128DC1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-international-issues#ato-4249Temporaryabsencesfromforeignserviceundersection23AGremovalofexistingadministrativeapproachupdated", "Unmatched_Content": ""}
35
+ {"Issue_Number": "4042", "Issue_Title": "Ordinary meaning of the term 'employee'", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Addendum to Taxation Ruling", "Advice_Title": "Taxation Ruling TR 2013/1 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", "Is_Draft_Product": "False", "Purpose": "TR 2013/1 provides guidance on how to determine who is an 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties. We are currently reviewing it and have issued a draft update to reflect the decisions of the High Court in Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and the Full Federal Court in JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76 .", "Expected_Completion": "To be advised", "Comments": "For more information, see the Decision impact statement on Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and the Decision Impact Statement on JMC Pty Ltd v Commissioner of Taxation [2023 FCAFC 76]. | The draft update to TR 2013/1 published on 29 April 2026. Comments period closed 12 June 2026.", "Contact": "PAGSPR@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "TR 2013/1 | [2022] HCA 1 | [2023] FCAFC 76 | Decision impact statement on Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd", "Referenced_Document_IDs": "TXR/TR20131/NAT/ATO/00001 | JUD/*2022*HCA1/00002 | JUD/2023ATC20-861/00001 | LIT/ICD/P5/2021/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TXR/TR20131/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/*2022*HCA1/00002&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/2023ATC20-861/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/P5/2021/00001&PiT=99991231235958", "Related_Links": "https://www.ato.gov.au/law/view/document?LocID=%22LIT%2FICD%2FS69of2023%2F00001%22&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?LocID=%22DTC%2FTR20131DC1%2FNAT%2FATO%22&PiT=99991231235958", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4042Ordinarymeaningofthetermemployeeupdated-1", "Unmatched_Content": ""}
36
+ {"Issue_Number": "4042", "Issue_Title": "Ordinary meaning of the term 'employee'", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Final Superannuation Guarantee Ruling", "Advice_Title": "Superannuation guarantee: work arranged by intermediaries", "Is_Draft_Product": "False", "Purpose": "This final Ruling will replace Superannuation Guarantee Ruling SGR 2005/2 Superannuation guarantee: work arranged by intermediaries , which will be withdrawn. However, the Commissioner’s view has not changed. | On 17 June 2026, we published Draft Superannuation Guarantee Ruling SGR 2026/D1 Superannuation guarantee: work arranged by intermediaries . This Draft Ruling aligns with Taxation Ruling TR 2023/4 Income tax and superannuation guarantee: who is an employee? and High Court and Full Federal Court decisions on the meaning of 'employee' and 'employer'. Due to several structural and additions, we published a new draft ruling rather than an update to SGR 2005/2 . | SGR 2026/D1 explains, for superannuation guarantee purposes, how to identify the employer in tripartite working arrangements involving an end-user, an intermediary and a worker. It clarifies that the employer is identified by first determining whether a contract for the performance of work exists and between which parties and then assessing whether an employment relationship arises under the common law or extended definitions in section 12 of the Superannuation Guarantee (Administration) Act 1992 . | SGR 2005/2 will be withdrawn when SGR 2026/D1 is finalised.", "Expected_Completion": "To be advised", "Comments": "SGR 2026/D1 published on 17 June 2026. Comments period closes on 31 July 2026.", "Contact": "PAGSPR@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "SGR 2005/2 | SGR 2026/D1 | TR 2023/4", "Referenced_Document_IDs": "SGR/SGR20052/NAT/ATO/00001 | DSG/SGR2026D1/NAT/ATO/00001 | TXR/TR20234/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=SGR/SGR20052/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DSG/SGR2026D1/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=TXR/TR20234/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4042Ordinarymeaningofthetermemployeeupdated-2", "Unmatched_Content": ""}
37
+ {"Issue_Number": "4200", "Issue_Title": "Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations", "Issue_Marker": "", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Final Law Administration Practice Statement", "Advice_Title": "Administration of penalties for failure to comply with Single Touch Payroll reporting obligations", "Is_Draft_Product": "False", "Purpose": "Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of: | incorrect and incomplete reporting | reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022) | failure to report at all. | There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.", "Expected_Completion": "To be advised", "Comments": "Draft Law Administration Practice Statement PS LA 2026/D2 Administration of penalties for failure to comply with Single Touch Payroll reporting obligations published on 12 March 2026. Comments period closed 24 April 2026.", "Contact": "PAGSPR@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "PS LA 2026/D2", "Referenced_Document_IDs": "DPS/PSD20262/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DPS/PSD20262/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4200Administrationofpenaltiesthatapplywhereemployersorsuperannuationfundsfailtocomplywitheventbasedreportingobligations-1", "Unmatched_Content": ""}
38
+ {"Issue_Number": "4200", "Issue_Title": "Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations", "Issue_Marker": "", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Final Law Administration Practice Statement", "Advice_Title": "Administration of penalties for failure to comply with superannuation member account reporting obligations", "Is_Draft_Product": "False", "Purpose": "Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of: | incorrect and incomplete reporting | reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022) | failure to report at all. | There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.", "Expected_Completion": "To be advised", "Comments": "Draft Law Administration Practice Statement PS LA 2026/D1 Administration of penalties for failure to comply with superannuation member account reporting published on 12 March 2026. Comments period closed 24 April 2026.", "Contact": "PAGSPR@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "PS LA 2026/D1", "Referenced_Document_IDs": "DPS/PSD20261/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DPS/PSD20261/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4200Administrationofpenaltiesthatapplywhereemployersorsuperannuationfundsfailtocomplywitheventbasedreportingobligations-2", "Unmatched_Content": ""}
39
+ {"Issue_Number": "4242", "Issue_Title": "Superannuation reform: transfer balance cap", "Issue_Marker": "", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Addendum to Law Companion Ruling", "Advice_Title": "Law Companion Ruling LCR 2016/9 Superannuation reform: transfer balance cap", "Is_Draft_Product": "False", "Purpose": "There is a need to update LCR 2016/9 to further explain proportional indexation of the transfer balance cap and to clarify the status of superannuation income streams subject to a commutation authority. The update also clarifies how the general principles in this Ruling apply in the context of successor fund transfers and reflect the increase in the maximum allowable members made under the Treasury Law Amendment (Self-Managed Superannuation Funds) Act 2021 .", "Expected_Completion": "July 2026", "Comments": "The draft update to LCR 2016/9DC published on 25 March 2026. Comments period closed 8 May 2026.", "Contact": "PAGSPR@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "LCR 2016/9 | LCR 2016/9DC", "Referenced_Document_IDs": "COG/LCR20169/NAT/ATO/00001 | DCC/LCR20169DC1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=COG/LCR20169/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DCC/LCR20169DC1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4242Superannuationreformtransferbalancecap", "Unmatched_Content": ""}
40
+ {"Issue_Number": "4253", "Issue_Title": "Payday Super", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "1", "Advice_Count": "3", "Advice_Type": "Final Law Companion Rulings", "Advice_Title": "Payday Super", "Is_Draft_Product": "False", "Purpose": "Payday Super is a new measure that commenced on 1 July 2026. It is a significant reform to the superannuation guarantee system that broadly aligns the payment of superannuation with the payment of employees' salary and wages. These Rulings seek to provide clarity and certainty to employers, digital services providers, superannuation funds and other stakeholders on the following aspects: | qualifying earnings | eligible contributions | the new superannuation guarantee charge, and | the application and transitional provisions.", "Expected_Completion": "To be advised", "Comments": "The following Draft Law Companion Rulings were published on 18 March 2026: | 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 . | Comments period closed 1 May 2026.", "Contact": "Scott Sargent, Superannuation and Employer Obligations | Phone: 07 3213 3823 | PAGSPR@ato.gov.au", "Contact_Name": "Scott Sargent", "Contact_Business_Line": "Superannuation and Employer Obligations", "Contact_Phone": "07 3213 3823", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "LCR 2026/D1 | LCR 2026/D2 | LCR 2026/D3 | LCR 2026/D4", "Referenced_Document_IDs": "COD/LCR2026D1/NAT/ATO/00001 | COD/LCR2026D2/NAT/ATO/00001 | COD/LCR2026D3/NAT/ATO/00001 | COD/LCR2026D4/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=COD/LCR2026D1/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=COD/LCR2026D2/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=COD/LCR2026D3/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=COD/LCR2026D4/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4253PaydaySuperupdated-1", "Unmatched_Content": ""}
41
+ {"Issue_Number": "4253", "Issue_Title": "Payday Super", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "2", "Advice_Count": "3", "Advice_Type": "Final Law Administration Practice Statement", "Advice_Title": "Exceptional circumstances determinations", "Is_Draft_Product": "False", "Purpose": "This Practice Statement provides guidance to ATO staff when deciding whether to exercise the Commissioner’s power to make an exceptional circumstances determination under new subsection 18C(4) of the Superannuation Guarantee (Administration) Act 1992 . With Payday Super, where an employer falls under an exceptional circumstances determination, they have a longer time than the usual 7 business days to make on-time super guarantee contributions to their employees’ super funds during the relevant qualifying earnings days covered by the determination.", "Expected_Completion": "To be advised", "Comments": "Draft Law Administration Practice Statement PS LA 2026/D3 Payday Super: exceptional circumstances determinations published on 27 May 2026. Comments period closed on 1 July 2026.", "Contact": "Scott Sargent, Superannuation and Employer Obligations | Phone: 07 3213 3823 | PAGSPR@ato.gov.au", "Contact_Name": "Scott Sargent", "Contact_Business_Line": "Superannuation and Employer Obligations", "Contact_Phone": "07 3213 3823", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "PS LA 2026/D3", "Referenced_Document_IDs": "DPS/PSD20263/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DPS/PSD20263/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4253PaydaySuperupdated-2", "Unmatched_Content": ""}
42
+ {"Issue_Number": "4253", "Issue_Title": "Payday Super", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "3", "Advice_Count": "3", "Advice_Type": "Draft Superannuation Guarantee Determination", "Advice_Title": "Multiple employment relationships with the same person", "Is_Draft_Product": "True", "Purpose": "This Determination reflects the Commissioner’s longstanding view on the application of the superannuation guarantee charge to multiple employment contracts with the same employer, updated for the Payday Super measures applying from 1 July 2026. | ATO Interpretative Decision ATO ID 2006/321 Superannuation Guarantee Charge (SGC): two employment contracts, which sets out that longstanding view, will apply to 30 June 2026. | This Determination will apply from 1 July 2026, coinciding with the commencement of the Payday Super measures.", "Expected_Completion": "To be advised", "Comments": "", "Contact": "Scott Sargent, Superannuation and Employer Obligations | Phone: 07 3213 3823 | PAGSPR@ato.gov.au", "Contact_Name": "Scott Sargent", "Contact_Business_Line": "Superannuation and Employer Obligations", "Contact_Phone": "07 3213 3823", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "ATO ID 2006/321", "Referenced_Document_IDs": "AID/AID2006321/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=AID/AID2006321/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-superannuation-issues#ato-4253PaydaySuperupdated-3", "Unmatched_Content": ""}