{"Issue_Number": "4296", "Issue_Title": "Taxpayer use of artificial intelligence in tax affairs", "Issue_Marker": "new", "Category": "Administration", "Category_Slug": "advice-under-development-administration-issues", "Advice_Sequence": "1", "Advice_Count": "4", "Advice_Type": "", "Advice_Title": "", "Is_Draft_Product": "False", "Purpose": "", "Expected_Completion": "", "Comments": "", "Contact": "", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4296Taxpayeruseofartificialintelligenceintaxaffairsnew-1", "Unmatched_Content": "The ATO is proposing to update various products to address using artificial intelligence (AI) in complying with tax obligations."}
{"Issue_Number": "4296", "Issue_Title": "Taxpayer use of artificial intelligence in tax affairs", "Issue_Marker": "new", "Category": "Administration", "Category_Slug": "advice-under-development-administration-issues", "Advice_Sequence": "2", "Advice_Count": "4", "Advice_Type": "Draft update to Miscellaneous Tax Ruling", "Advice_Title": "Miscellaneous Taxation Ruling MT 2008/1 Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard", "Is_Draft_Product": "True", "Purpose": "The ATO is proposing to update MT 2008/1 to provide guidance on how the concept of 'reasonable care' applies where taxpayers use AI in complying with their tax obligations.", "Expected_Completion": "To be advised", "Comments": "", "Contact": "Rozanna Jones, Tax Counsel Network | Rozanna.Jones@ato.gov.au", "Contact_Name": "Rozanna Jones", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Rozanna.Jones@ato.gov.au", "Referenced_Documents": "MT 2008/1", "Referenced_Document_IDs": "MXR/MT20081/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=MXR/MT20081/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4296Taxpayeruseofartificialintelligenceintaxaffairsnew-2", "Unmatched_Content": ""}
{"Issue_Number": "4296", "Issue_Title": "Taxpayer use of artificial intelligence in tax affairs", "Issue_Marker": "new", "Category": "Administration", "Category_Slug": "advice-under-development-administration-issues", "Advice_Sequence": "3", "Advice_Count": "4", "Advice_Type": "Draft update to Miscellaneous Tax Ruling", "Advice_Title": "Miscellaneous Taxation Ruling MT 2008/2 Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable .", "Is_Draft_Product": "True", "Purpose": "The ATO is proposing to update MT 2008/2 to provide guidance on how the concept of 'reasonably arguable position' applies where taxpayers use AI in complying with their tax obligations.", "Expected_Completion": "To be advised", "Comments": "", "Contact": "Rozanna Jones, Tax Counsel Network | Rozanna.Jones@ato.gov.au", "Contact_Name": "Rozanna Jones", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Rozanna.Jones@ato.gov.au", "Referenced_Documents": "MT 2008/2", "Referenced_Document_IDs": "MXR/MT20082/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=MXR/MT20082/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4296Taxpayeruseofartificialintelligenceintaxaffairsnew-3", "Unmatched_Content": ""}
{"Issue_Number": "4296", "Issue_Title": "Taxpayer use of artificial intelligence in tax affairs", "Issue_Marker": "new", "Category": "Administration", "Category_Slug": "advice-under-development-administration-issues", "Advice_Sequence": "4", "Advice_Count": "4", "Advice_Type": "", "Advice_Title": "Fact sheet | ATO statement on the use of artificial intelligence in tax affairs", "Is_Draft_Product": "False", "Purpose": "A fact sheet is being prepared to explain appropriate use of AI in interactions with the ATO and in complying with tax obligations. | The fact sheet is intended to promote the safe and responsible use of AI and may include practical information about the importance of using accurate facts, checking outputs against reliable sources such as legislation, case law and ATO public advice and guidance and reviewing AI-generated outputs for accuracy before relying on them.", "Expected_Completion": "To be advised", "Comments": "", "Contact": "Rozanna Jones, Tax Counsel Network | Rozanna.Jones@ato.gov.au", "Contact_Name": "Rozanna Jones", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Rozanna.Jones@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4296Taxpayeruseofartificialintelligenceintaxaffairsnew-4", "Unmatched_Content": ""}
{"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": "To be advised", "Comments": "The development of the draft Guideline and the proposed draft Taxation Determination intended to accompany it (see [4259] Satisfying the conditions in Subdivision 122-A when part of a back-to-back rollover ) is 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": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4178", "Issue_Title": "Cryptocurrency", "Issue_Marker": "updated", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Final Taxation Determination", "Advice_Title": "Income tax: capital gains tax consequences of using a smart contract to wrap and unwrap crypto assets", "Is_Draft_Product": "False", "Purpose": "This final 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 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 Determination.", "Expected_Completion": "To be advised", "Comments": "Draft Taxation Determination TD 2026/D2 Income tax: capital gains tax consequences of using a smart contract to wrap and unwrap crypto assets published on 19 August 2026. Comments period closes on 2 October 2026.", "Contact": "Dexter Marcenko, Tax Counsel Network | Phone: 03 6221 0000 | CryptoPagComments@ato.gov.au", "Contact_Name": "Dexter Marcenko", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "03 6221 0000", "Contact_Email": "CryptoPagComments@ato.gov.au", "Referenced_Documents": "TD 2026/D2", "Referenced_Document_IDs": "DXT/TD2026D2/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DXT/TD2026D2/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4178Cryptocurrencyupdated-1", "Unmatched_Content": ""}
{"Issue_Number": "4178", "Issue_Title": "Cryptocurrency", "Issue_Marker": "updated", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Final Taxation Ruling", "Advice_Title": "Income tax: issue, receipt or disposal of a crypto asset by an airdrop", "Is_Draft_Product": "False", "Purpose": "This final Ruling 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 Ruling 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": "To be advised", "Comments": "Draft Taxation Ruling TR 2026/D1 Income tax: receipt and disposal of crypto assets by an airdrop published on 19 August 2026. Comments period closes on 16 October 2026.", "Contact": "CryptoPagComments@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "CryptoPagComments@ato.gov.au", "Referenced_Documents": "TR 2026/D1", "Referenced_Document_IDs": "DTR/TR2026D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DTR/TR2026D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4178Cryptocurrencyupdated-2", "Unmatched_Content": ""}
{"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": "2026-09-06T14:00:00.000+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": ""}
{"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": "Late 2026", "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": "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": "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": "2026-09-06T14:00:00.000+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": ""}
{"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 this 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": "2026-09-06T14:00:00.000+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": ""}
{"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": "Nathan Lindemann, Excise Experience | Phone: 07 3149 5416 | Nathan.Lindemann@ato.gov.au", "Contact_Name": "Nathan Lindemann", "Contact_Business_Line": "Excise Experience", "Contact_Phone": "07 3149 5416", "Contact_Email": "Nathan.Lindemann@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": "2026-09-06T14:00:00.000+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": ""}
{"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": "Nathan Lindemann, Excise Experience | Phone: 07 3149 5416 | Nathan.Lindemann@ato.gov.au", "Contact_Name": "Nathan Lindemann", "Contact_Business_Line": "Excise Experience", "Contact_Phone": "07 3149 5416", "Contact_Email": "Nathan.Lindemann@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": "2026-09-06T14:00:00.000+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": ""}
{"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": "", "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 on 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 closed on 31 July 2026.", "Contact": "PAGSPR@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "PAGSPR@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": "2026-09-06T14:00:00.000+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-4281FBTpayableontheprivateuseofmotorvehiclesbydirectorsofacorporatetrusteeofadiscretionarytrust", "Unmatched_Content": ""}
{"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 replaced 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 closed 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": "2026-09-06T14:00:00.000+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": ""}
{"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": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4258", "Issue_Title": "Care services and accommodation in retirement villages", "Issue_Marker": "updated", "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": "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": "False", "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. | The Commissioner’s view remains unchanged", "Expected_Completion": "To be advised", "Comments": "The draft update to Goods and Services Tax Ruling GSTR 2012/3DC Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels published on 2 September 2026. Comment period closes on 16 October 2026.", "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 | GSTR 2012/3DC", "Referenced_Document_IDs": "GST/GSTR20123/NAT/ATO/00001 | DGC/GSTR20123DC3/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20123/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DGC/GSTR20123DC3/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": "2026-09-06T14:00:00.000+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-4258Careservicesandaccommodationinretirementvillagesupdated", "Unmatched_Content": ""}
{"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": "Final Goods and Services Tax Ruling", "Advice_Title": "Goods and services tax: recipient created tax invoices", "Is_Draft_Product": "False", "Purpose": "This Final 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": "To be advised", "Comments": "Draft Goods and Services Tax Ruling GSTR 2026/D2 Goods and services tax: recipient created tax invoices published on 29 July 2026. Comment period closes on 11 September 2026.", "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 | GSTR 2026/D2", "Referenced_Document_IDs": "OPS/LI202320/00001 | GST/GSTR200010/NAT/ATO/00001 | DGS/GSTR2026D2/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 | https://www.ato.gov.au/law/view/document?DocID=DGS/GSTR2026D2/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4271", "Issue_Title": "Time limits for claiming GST and fuel tax credits", "Issue_Marker": "", "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": "Late 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": "2026-09-06T14:00:00.000+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-4271TimelimitsforclaimingGSTandfueltaxcredits", "Unmatched_Content": ""}
{"Issue_Number": "4282", "Issue_Title": "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", "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 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", "Is_Draft_Product": "True", "Purpose": "GSTR 2015/1 is being updated to clarify the ATO view following the court and tribunal decisions in Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172 , WYPF and Commissioner of Taxation [2021] AATA 3050 ( WYPF ) and M3K Services Pty Ltd and Commissioner of Taxation [2021] AATA 4416 ( M3K ). | GSTR 2015/1 will be updated to clarify: | that there is no assumption in Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) that overpaid GST has been passed on – this a question of fact, determined on a case-by-case basis | the interpretive value of sales tax cases in interpreting ‘passed on’ and similar concepts in Division 142 of the GST Act, and | that the nature of the power in subsection 142-15(1) of the GST Act is not discretionary, as noted in WYPF and M3K .", "Expected_Completion": "April 2027", "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": "GSTR 2015/1 | [2025] FCAFC 172 | [2021] AATA 3050 | [2021] AATA 4416", "Referenced_Document_IDs": "GST/GSTR20151/NAT/ATO/00001 | JUD/2025ATC20-984/00001 | JUD/2021ATC10-587/00001 | JUD/2021ATC10-599/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20151/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/2025ATC20-984/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/2021ATC10-587/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=JUD/2021ATC10-599/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4282MeaningofthetermspassedonandreimburseforthepurposesofDivision142oftheANewTaxSystemGoodsandServicesTaxAct1999", "Unmatched_Content": ""}
{"Issue_Number": "4289", "Issue_Title": "Draft compliance approach for breakfast cereal products", "Issue_Marker": "new", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft update to Goods and Services Tax Determination", "Advice_Title": "Draft update to GSTD 2024/1 Goods and services tax: supplies of combination food", "Is_Draft_Product": "True", "Purpose": "Consultation on a draft update to GSTD 2024/1 Goods and services tax: supplies of combination food (the Determination) to provide an administrative compliance approach to assist in determining whether a breakfast product is a combination food for the purposes of paragraph 38-3(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999 .", "Expected_Completion": "October 2026", "Comments": "", "Contact": "Barry Chen, Technical Leadership and Advice, GST | Barry. Chen@ato.gov.au", "Contact_Name": "Barry Chen | Barry. Chen@ato.gov.au", "Contact_Business_Line": "Technical Leadership and Advice, GST", "Contact_Phone": "", "Contact_Email": "Barry.%20Chen@ato.gov.au", "Referenced_Documents": "GSTD 2024/1", "Referenced_Document_IDs": "GSD/GSTD20241/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=GSD/GSTD20241/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4289Draftcomplianceapproachforbreakfastcerealproductsnew", "Unmatched_Content": ""}
{"Issue_Number": "4205", "Issue_Title": "Are you carrying on a business?", "Issue_Marker": "updated", "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": "October 2026", "Comments": "", "Contact": "Madeleine Phillips, Small Business | Madeleine.Phillips@ato.gov.au", "Contact_Name": "Madeleine Phillips", "Contact_Business_Line": "Small Business", "Contact_Phone": "", "Contact_Email": "Madeleine.Phillips@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4205Areyoucarryingonabusinessupdated", "Unmatched_Content": ""}
{"Issue_Number": "4229", "Issue_Title": "Loans for Division 7A purposes", "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 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 closed 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": "2026-09-06T14:00:00.000+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-4229LoansforDivision7Apurposes", "Unmatched_Content": ""}
{"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": "Late 2026", "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": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4270", "Issue_Title": "Dynamic pay as you go instalments – general interest charge on excessive variation", "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": "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 closed on 28 August 2026.", "Contact": "IAIPAG@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "IAIPAG@ato.gov.au", "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": "2026-09-06T14:00:00.000+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-4270Dynamicpayasyougoinstalmentsgeneralinterestchargeonexcessivevariation", "Unmatched_Content": ""}
{"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": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4287", "Issue_Title": "Standard deduction for work-related expenses", "Issue_Marker": "updated", "Category": "Income tax", "Category_Slug": "advice-under-development-income-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Law Companion Ruling", "Advice_Title": "Standard deduction for work-related expenses", "Is_Draft_Product": "False", "Purpose": "This final 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": "To be advised", "Comments": "Draft Law Companion Ruling LCR 2026/D5 The standard deduction for work-related expenses published on 26 August 2026. Comments period closes on 7 October 2026.", "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": "LCR 2026/D5", "Referenced_Document_IDs": "COD/LCR2026D5/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=COD/LCR2026D5/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4287Standarddeductionforworkrelatedexpensesupdated", "Unmatched_Content": ""}
{"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": "2026-09-08T14:00:00.000+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": ""}
{"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": "December 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": "2026-09-08T14:00:00.000+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": ""}
{"Issue_Number": "4168", "Issue_Title": "Royalty characterisation of payments relating to intermediation or distribution arrangements – ATO compliance approach", "Issue_Marker": "updated", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Practical Compliance Guideline", "Advice_Title": "Royalty characterisation of payments relating to intermediation or distribution arrangements – ATO compliance approach", "Is_Draft_Product": "False", "Purpose": "To accompany the view set out in Taxation Ruling TR 2026/2 Income tax: royalties – character of payments in respect of software and intellectual property rights , we have released Draft Practical Compliance Guideline PCG 2026/D4 Royalty characterisation of payments relating to intermediation or distribution arrangements – ATO compliance approach . | This Guideline sets out: | how we will practically administer the view set out in TR 2026/2 | expanded lower-risk zones where we are unlikely to apply our compliance resources to further review arrangements, and | indicia of higher-risk arrangements which are likely to be our focus. | We are now seeking comments and submissions in relation to this Guideline, which close on 2 October 2026. | We encourage you to provide feedback during the consultation period, particularly about: | the criteria underpinning the risk zones | the residual risk assessment calculation | issues relating to the practical application of the Guideline | the usefulness of the examples | any other aspects you think should be addressed in the final Guideline. | We will be conducting 2 virtual ‘roundtable sessions’ to provide an overview and discuss the key updates to the Guideline. These are scheduled for: | Wednesday 16 September 2026 at 3:00 pm AEST, and | Friday 18 September 2026 at 10:00 am AEST. | Should you wish to take part, respond to the email address below by 2:00 pm AEST Friday 11 September 2026 with your preferred session, plus the names and positions of proposed attendees from your organisation.", "Expected_Completion": "To be advised", "Comments": "PCG 2026/D4 published on 4 September 2026. Comments period closes on 2 October 2026. Draft Practical Compliance Guideline PCG 2025/D4 Low-risk payments relating to software arrangements – ATO compliance approach , which published on 6 August 2025, has now been withdrawn.", "Contact": "IntangiblesArrangements@ato.gov.au", "Contact_Name": "", "Contact_Business_Line": "", "Contact_Phone": "", "Contact_Email": "IntangiblesArrangements@ato.gov.au", "Referenced_Documents": "TR 2026/2 | PCG 2026/D4 | PCG 2025/D4", "Referenced_Document_IDs": "TXR/TR20262/NAT/ATO/00001 | DPC/PCG2026D4/NAT/ATO/00001 | DPC/PCG2025D4/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TXR/TR20262/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2026D4/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DPC/PCG2025D4/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-08T14:00:00.000+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-4168RoyaltycharacterisationofpaymentsrelatingtointermediationordistributionarrangementsATOcomplianceapproachupdated", "Unmatched_Content": ""}
{"Issue_Number": "4210", "Issue_Title": "Transfer pricing consequences under the former transfer pricing regime", "Issue_Marker": "new", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on Alcoa of Australia and Commissioner of Taxation [2025] ARTA 482", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement outlines the ATO’s response to the Administrative Review Tribunal decision, which concerned the transfer pricing consequences under former Division 13 of the Income Tax Assessment Act 1936 (ITAA 1936) of corrupt dealing that had infected commercial transactions involving sales of alumina to a foreign entity through an intermediary. The Tribunal determined that the dealing was not at arm’s length by reason of steps taken to facilitate bribery of foreign officials. They found that the dealing had not resulted in Alcoa receiving consideration that was less than the consideration that would have been received in an arm’s length dealing. The decision does not represent a departure from established transfer pricing principles relevant to former Division 13 of the ITAA 1936.", "Expected_Completion": "", "Comments": "The Decision impact statement on Alcoa of Australia and Commissioner of Taxation [2025] ARTA 482 published on 27 August 2026. Comments period closes on 25 September 2026.", "Contact": "Danielle Ellershaw, Tax Counsel Network | Danielle.Ellershaw@ato.gov.au", "Contact_Name": "Danielle Ellershaw", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Danielle.Ellershaw@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/2022/3549-3564/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/2022/3549-3564/00001&PiT=99991231235958", "Related_Links": "https://www.ato.gov.au/law/view/document?docid=LIT/ICD/2022/3549-3564/00001", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-08T14:00:00.000+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-4210Transferpricingconsequencesundertheformertransferpricingregimenew", "Unmatched_Content": ""}
{"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": "updated", "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": "Late 2026", "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": "2026-09-08T14:00:00.000+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-4211ThincapitalisationandtheattributionofriskweightedassetstoAustralianbranchesofforeignbanksATOcomplianceapproachupdated", "Unmatched_Content": ""}
{"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": "Late 2026", "Comments": "The draft update to TD 2012/8DC published on 10 June 2026. Comments period closed 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": "2026-09-08T14:00:00.000+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": ""}
{"Issue_Number": "4262", "Issue_Title": "Stay of taxation dispute", "Issue_Marker": "new", "Category": "International", "Category_Slug": "advice-under-development-international-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement for Oracle Corporation Australia Pty Ltd v Commissioner of Taxation [2025] FCAFC 145", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement explains the impact of the Full Federal Court’s decision in Oracle Corporation Australia Pty Ltd v Commissioner of Taxation [2025] FCAFC 145 to allow Oracle’s appeal and stay the Federal Court proceedings.", "Expected_Completion": "", "Comments": "The Decision impact statement on Oracle Corporation Australia Pty Ltd v Commissioner of Taxation [2025] FCAFC 145 published on 4 September 2026. Comments period closes on 2 October 2026.", "Contact": "Melissa Spurge, Tax Counsel Network | Melissa.Spurge@ato.gov.au", "Contact_Name": "Melissa Spurge", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Melissa.Spurge@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/NSD1716of2024/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/NSD1716of2024/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-08T14:00:00.000+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-4262Stayoftaxationdisputenew", "Unmatched_Content": ""}
{"Issue_Number": "4042", "Issue_Title": "Ordinary meaning of the term 'employee'", "Issue_Marker": "", "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 on 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": "2026-09-06T14:00:00.000+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-4042Ordinarymeaningofthetermemployee-1", "Unmatched_Content": ""}
{"Issue_Number": "4042", "Issue_Title": "Ordinary meaning of the term 'employee'", "Issue_Marker": "", "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 closed 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": "2026-09-06T14:00:00.000+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-4042Ordinarymeaningofthetermemployee-2", "Unmatched_Content": ""}
{"Issue_Number": "4181", "Issue_Title": "Better targeted superannuation concessions", "Issue_Marker": "new", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Law Companion Rulings", "Advice_Title": "Better targeted superannuation concessions", "Is_Draft_Product": "True", "Purpose": "Better targeted superannuation concessions is a new measure that commenced on 1 July 2026. It introduced a new tax (Division 296 tax) on individuals with a total superannuation balance that exceeds the large superannuation balance threshold. The tax applies to a portion of earnings on the individual’s superannuation interests, determined by the extent to which their total superannuation balance exceeds the threshold. | These draft Rulings seek to provide clarity and certainty to individuals, superannuation funds and other stakeholders on the following aspects: | total superannuation balance | total superannuation balance value | relevant superannuation earnings for prescribed interests | relevant superannuation earnings for interests that are not prescribed interests.", "Expected_Completion": "December 2026", "Comments": "", "Contact": "Elias Allaoui, Superannuation and Employer Obligations | Phone: 03 9946 9242 | PAGSPR@ato.gov.au", "Contact_Name": "Elias Allaoui", "Contact_Business_Line": "Superannuation and Employer Obligations", "Contact_Phone": "03 9946 9242", "Contact_Email": "PAGSPR@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4181Bettertargetedsuperannuationconcessionsnew", "Unmatched_Content": ""}
{"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": "2026-09-06T14:00:00.000+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": ""}
{"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": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4253", "Issue_Title": "Payday Super", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "1", "Advice_Count": "4", "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": "Finalisation of Draft Law Companion Ruling LCR 2026/D1 Payday Super: qualifying earnings is pending the outcome of the appeal process from the Federal Court's decision in Department of Education v Commissioner of Taxation [2026] FCA 898. Our views on the Federal Court's decision are set out in the Interim decision impact statement on Department of Education v Commissioner of Taxation [2026] FCA 898, which published on 5 August 2026.", "Comments": "The following Final Law Companion Rulings published on 5 August 2026: | LCR 2026/1 Payday Super: application and transitional provisions | LCR 2026/2 Payday Super: eligible contributions | LCR 2026/3 Payday Super: calculation and assessment of the superannuation guarantee charge .", "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 | Interim decision impact statement | LCR 2026/1 | LCR 2026/2 | LCR 2026/3", "Referenced_Document_IDs": "COD/LCR2026D1/NAT/ATO/00001 | LIT/ICD/VID204of2025/00001 | COG/LCR20261/NAT/ATO/00001 | COG/LCR20262/NAT/ATO/00001 | COG/LCR20263/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=LIT/ICD/VID204of2025/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=COG/LCR20261/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=COG/LCR20262/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=COG/LCR20263/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4253", "Issue_Title": "Payday Super", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "2", "Advice_Count": "4", "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": "October 2026", "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": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4253", "Issue_Title": "Payday Super", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "3", "Advice_Count": "4", "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": "2026-09-06T14:00:00.000+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": ""}
{"Issue_Number": "4253", "Issue_Title": "Payday Super", "Issue_Marker": "updated", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "4", "Advice_Count": "4", "Advice_Type": "Final Superannuation Guarantee Determination", "Advice_Title": "Superannuation guarantee: working out the payments in respect of a person’s labour under a contract referred to in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 (SGAA)", "Is_Draft_Product": "False", "Purpose": "This Determination: | sets out the Commissioner’s view on the interpretation and operation of paragraph 10A(1)(d) of the definition of qualifying earnings in the SGAA | outlines what payments made under a contract referred to in subsection 12(3) of the SGAA are in respect of the person’s labour, and | sets out how to work out what part of a payment is in respect of the person’s labour where the payment relates to both labour and non-labour components. | Superannuation Guarantee Determination SGD 96/2 Superannuation guarantee: how can an employer work out the value of the labour component of a contract that is wholly or principally for a person's labour under subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992? , which sets out the Commissioner’s views on the equivalent limb of the definition of ‘salary or wages’ under the former quarterly superannuation guarantee regime, will be withdrawn but will continue to have application to periods ending on or before 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": "Draft Superannuation Guarantee Determination SGD 2026/D1 Superannuation guarantee: working out the payments in respect of a person’s labour under a contract referred to in subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 published on 2 September 2026. Comments period closes on 2 October 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": "SGD 96/2 | SGD 2026/D1", "Referenced_Document_IDs": "SGD/SGD962/NAT/ATO/00001 | DSD/SGD2026D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=SGD/SGD962/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DSD/SGD2026D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4", "Unmatched_Content": ""}
{"Issue_Number": "4294", "Issue_Title": "Limited recourse borrowing arrangements", "Issue_Marker": "new", "Category": "Superannuation", "Category_Slug": "advice-under-development-superannuation-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft and final updates", "Advice_Title": "Post-2026 legislative amendments to limited recourse borrowing arrangements", "Is_Draft_Product": "True", "Purpose": "The following PAG products are being updated to include changes arising from the 2026 parliamentary amendments to the limited recourse borrowing arrangements (LRBA) provisions for regulated superannuation funds: | Draft update to Self Managed Superannuation Funds Ruling SMSFR 2012/1 Self Managed Superannuation Funds: limited recourse borrowing arrangements – application of key concepts | Draft update to Self Managed Superannuation Funds Ruling SMSFR 2009/1 Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 | Addendum to Self Managed Superannuation Funds Ruling SMSFR 2009/2 Self Managed Superannuation Funds: the meaning of ‘borrow money’ or ‘maintain an existing borrowing of money’ for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993 | Addendum to Taxation Determination TD 2016/16 Income tax: will the ordinary or statutory income of a self-managed superannuation fund be non-arm’s length income under subsection 295-550(1) of the Income Tax Assessment Act 1997 (ITAA 1997) when the parties to a scheme have entered into a limited recourse borrowing arrangement on terms which are not at arm’s length? | Update to Law Administration Practice Statement PS LA 2023/1 Self-managed superannuation funds – rectification directions for contraventions of the Superannuation Industry (Supervision) Act 1993 | Update to Practical Compliance Guideline PCG 2016/5 Income tax – arm’s length terms for Limited Recourse Borrowing Arrangements established by self-managed superannuation funds . | The LRBA amendments were passed on 25 June 2026 as part of the Treasury Laws Amendment (Tax Reform No. 1) Bill 2026 and received Royal Assent on 26 June 2026. | Broadly, the amendments modify the definition of an acquirable asset to exclude real property that is not business real property. As a result, LRBAs used to acquire real property are limited to acquisitions of business real property only. | The amendments apply to LRBAs entered into on or after 10 August 2026 in relation to property acquisitions made on or after that date. Existing arrangements are not affected. | The target audience for these updates are self-managed super funds and other stakeholders to whom the LRBA provisions apply. The updates have effect from 10 August 2026.", "Expected_Completion": "October 2026", "Comments": "", "Contact": "Bonita Tsang, Superannuation and Employer Obligations | Phone: 03 8632 4968", "Contact_Name": "Bonita Tsang", "Contact_Business_Line": "Superannuation and Employer Obligations", "Contact_Phone": "03 8632 4968", "Contact_Email": "", "Referenced_Documents": "SMSFR 2012/1 | SMSFR 2009/1 | SMSFR 2009/2 | TD 2016/16 | PS LA 2023/1 | PCG 2016/5", "Referenced_Document_IDs": "SFR/SMSFR20121/NAT/ATO/00001 | SFR/SMSFR20091/NAT/ATO/00001 | SFR/SMSFR20092/NAT/ATO/00001 | TXD/TD201616/NAT/ATO/00001 | PSR/PS20231/NAT/ATO/00001 | COG/PCG20165/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=SFR/SMSFR20121/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=SFR/SMSFR20091/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=SFR/SMSFR20092/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=TXD/TD201616/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=PSR/PS20231/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=COG/PCG20165/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-09-06T14:00:00.000+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-4294Limitedrecourseborrowingarrangementsnew", "Unmatched_Content": ""}