The ATO has released for consultation a draft practice statement law administration that outlines guidelines that is related to the administration of the superannuation guarantee charge.
Relevant entities won’t have to take any action to access the deferral as it will be applied automatically and are still able to lodge earlier if they choose.
The ATO has released an addendum to a taxation determination on whether trustees or members of a complying superannuation fund 'control' the superannuation fund as described in the Income Tax Assessment Act 1997.
From 1 April 2027, employers will no longer be able to use the otherwise deductible rule to reduce their FBT liability for salary sacrificed work related expense payment fringe benefits that are covered by the standard deduction.
The ATO has released a draft consolidation of a GST determination that outlines proposed changes for an administrative compliance approach for certain breakfast cereal products.
In support of implementation of XML Schema v3.0, the ATO requests that RFIs not to submit files between 15 December 2026 and 15 January 2027 while system updates are being deployed.
According to the ATO, it decided that, as a government agency, it would not be appropriate for the cost of credit card merchant fees to be transferred to the community.
The ATO's latest advice and guidance release includes a practice law statement that relates to the Payday Super reforms and provides guidance on what is considered when making exceptional circumstances determinations.
The non-IARPI declaration form is for foreign vendors to notify the Commissioner of Taxation of non-IARPI declarations related to transactions of $50 million or more when purchasing membership interests.
According to the ATO, the model provides a "holistic view of taxpayer behaviours" to help it understand which behaviours would contribute to increased tax performance and areas of focus.
ATO's latest advice and guidance release includes a class ruling on the income tax consequences for payment recipients of the Department of Education's Commonwealth Teaching Scholarships Program.
The report found a mixed performance among corporate taxpayers in 2024-25, with tax payable in the population decreasing by 8.6 percent as the economy experienced slow growth, declining commodity prices, and high interest rates.
Later guidance from the ATO may further clarify the real property definition, how the updated principal asset test will work, and how the renewable energy asset discount will apply.
The ATO has registered a GST determination related to exemption on certain adult and community education courses and updated its practice statement law administration on verification approaches for phone and data usage expenses.
The ATO has released addenda to amend an income tax taxation ruling on the latest High Court and Full Federal Court decisions, as well as an income tax taxation determination on changes to the global intangible low-taxed income regime.
Public and multinational companies accounted for the largest share of R&D investment in the year, whereas small businesses recorded the largest growth.
Improvements are reported in income tax governance outcomes in the Top 100 population whereas the Top 1,000 population also saw steadily improving assurance outcomes over recent years.
Almost 75 percent of all successful non-lodgment prosecutions in Australia were from shadow economy activity in Queensland, New South Wales, and Western Australia in 2025-26.
The ATO has released a ruling that sets out the income tax consequences for Australian Strategic Materials Limited shareholders in relation to an acquisition.
The ATO is also considering if formal public advice and guidance are needed, with later guidance may further clarify the real property definition and how the updated principal asset test will work.
From 1 April 2027 employers will no longer be able to use the 'otherwise deductible rule' to reduce their FBT liability for expense payment fringe benefits that are work-related, covered by the standard deduction, and provided through a salary sacrifice arrangement.
The ATO has released an erratum that corrects a ruling which outlines the Commissioner's opinion on the way certain provisions of the GST Act apply to dental practitioners.
The changes apply to income years starting on or after 1 July 2026 with eligible corporate tax entities to be able to claim the refundable tax offset in their 2026-27 tax return.
The ATO has released a taxation ruling that considers when a payment under a software intermediation arrangement is subject to withholding tax because it is a royalty as defined in the Income Tax Assessment Act 1936.
The key change in the law is that from 1 July 2026, the instant asset write-off is permanent for businesses that have an aggregated annual turnover of less than $10 million.
ATO's latest advice and guidance contains a draft superannuation guarantee determination on its view on the definition of qualifying earnings.
The Australian Taxation Office has withdrawn a superannuation guarantee determination that explains how an employer can work out an employee's 'salary or wages' based on the value of the labour.
Among the topics covered in the ATO’s latest advice include whether employers are liable if delays are caused by funds or providers.
This ATO advice and guidance release include a decision impact statement on Alcoa of Australia Ltd and Commissioner of Taxation [2025] ARTA 482.
The Tax Ombudsman made three recommendations to the ATO to help modernise its digital services, cut admin burden, and make it easier for agents to support their clients.
The ATO is also preparing a fact sheet to explain appropriate use of AI in interactions with the ATO and in complying with tax obligations, with the intention of promoting the safe and responsible use of AI.
The ATO's latest advice and guidance include a draft taxation ruling and taxation determination that addresses tax consequences related to crypto assets.
ATO advice and guidance; Consultation opens on second tranche of CGT, negative gearing reforms legislation; Consultation opens on second tranche of CGT, negative gearing reforms legislation
ATO advice and guidance; ATO update: Guidance on income tax, GST treatment of renewable energy project compensations; Strait of Hormuz closure drives largest quarterly increase in final demand since Q3 2023: ABS
ATO advice and guidance; ATO advised to improve processes on countering bias; ATO update: Guidance on changes to LRBA published; ATO update: Meeting Payday Super’s seven business days timeframe tips
ATO update: How Paid Parental Leave Superannuation Contribution will be paid
ATO advice and guidance; Treasury publishes report on the innovation outcome from competition; TPB publishes guidance on use of AI in tax agent services; ATO update: Advantages of monthly GST reporting; US imposes 12.5 percent tariff on Australian goods over forced labour import concerns
ATO advice and guidance; ATO update: When Commissioner’s remedial power was not applied to modify superannuation law
ATO advice and guidance; PBO 2026-27 medium-term budget forecast sees improved fiscal position, debt and budget pressures pose risk; Consultation opens on administrative details of critical minerals tax incentives; ATO update: Key topics from June Pillar Two pre-lodgement information session; OECD releases working paper on MNE responses to global minimum tax
Victoria’s SRO summarises key land tax, off-the-plan duty concession changes in amending legislation; ATO update: R&DTI eligibility conditions for activities conducted for an associated foreign corporation
ATO advice and guidance; Reserve Bank publishes discussion paper on findings of M&A activity in Australia; Total employment across the OECD at ‘all-time high’, real wage growth losing momentum: OECD
ATO advice and guidance; Consultation opens on implementation of minimum tax on discretionary trusts; ATO update: How to correctly claim expenses, GST credits
ATO update: Preparing for Division 296 tax; ATO update: SBSCH final aggregation run, contributions received
ATO advice and guidance; Legislation update: Acts to enhance Director ID regime, exclude tobacco and gambling from R&DTI, reduce fuel excise duty receive Royal Assent; Bill to amend the foreign resident CGT, merger control regimes introduced to Parliament; Amendments to incorporate elements of Pillar Two Agreed Administration Guidance registered; Final report on Enhanced Regulatory Sandbox independent review released; ATO update: Commonwealth penalty units, ‘significant global entity’ penalties increase
ATO advice and guidance; Legislation update: CGT, negative gearing, income tax rate adjustments Act receives Royal Assent; Temporary reduction in fuel excise passes Parliament; Senate passes three financial regulatory bills; 2022 amendments to unfair contract terms regime ‘broadly successful’; ANAO finds small businesses the largest driver of overall tax debt; Rising business overheads become main driver in operating expenses rise in June: ABS
ATO advice and guidance; Legislation update: CGT, negative gearing, income tax rate adjustments bill passes Parliament with amendments; Non-significant global entities loss carry back tax offset, make permanent small business $20,000 instant asset write-off bill referred to Committee for inquiry; RBA opens consultation on its payments system regulation review; Unemployment rate, job vacancies numbers fall in May: ABS
ATO advice and guidance; Weak coal, iron ore demand causes drop in overall operating profits in Australia in 2024-25: ABS
ATO advice and guidance; APRA, ASIC announce proposal to streamline aspects of the Financial Accountability Regime
MoU on Australia-Netherlands BEPS arbitration process released; TPB publishes factsheet on incoming changes to AML/CTF laws; ATO update: First year Payday Super compliance approach
ATO update: Evidencing double tax agreement residency in fiscally transparent entity arrangements; OECD publishes paper on the impact of ageing demographics on tax systems
ATO advice and guidance; ATO update: MES, PPLSC data collection gazette notices registered; RBA releases article on effects of geopolitical risk on financial stability
ATO advice and guidance; ATO update: Avoiding common Division 7A errors
ATO advice and guidance; Consultation opens on extending unfair trading practices protections for small businesses; ATO update: Tips to avoid trustee trust resolution errors
ATO advice and guidance; Legislation update: Amendments to exclude tobacco, gambling from R&D Tax Incentive pass Lower House; Australia records first trade deficit in nearly a decade as mining exports fall, AI infrastructure imports rise: ABS
ATO advice and guidance; Government publishes Homes for Australia framework, consults on housing supply regulation; Flight cancellations, scaling back of travel drove down April household spending: ABS
ATO advice and guidance; Legislation update: CGT, negative gearing, income tax rate adjustments bill introduced; Legislation update: Bill to abolish ‘nuisance tariffs’ introduced to Parliament; APRA maintains macroprudential policy settings amidst ‘high degree of uncertainty’
ATO advice and guidance; Draft legislation on hydrogen producer tax incentive grid matching released for consultation; Nearly three-quarters of businesses negatively affected by Strait of Hormuz closure: ABS; ATO update: Private capital program details published; ATO update: GIR exchange, side-by-side updates added to Pillar Two implementation guide
ATO advice and guidance; ATO update: Resources on global and domestic minimum tax implementation
ATO advice and guidance; Overview of further reforms to foreign investment framework published; ATO update: How to create Pillar Two accounts, roles
ATO update: R&DTI claims focus areas
ATO advice and guidance; Consultation opens on abolishment of additional tariffs; PBO issues guide on the 2026-27 Budget; CFR issues regulatory reform implementation roadmap
ATO advice and guidance; Committee releases inquiry report on Payday Super regulations
ATO advice and guidance; Consultation opens on reforms to regulatory data standards development; Senate Committee recommends amendments to exclude tobacco, gambling from R&D Tax Incentive pass; OECD releases toolkit for implementing global minimum tax
ATO advice and guidance; ATO update: What employers need to know in managing Payday Super changeover
ATO advice and guidance; Taxation revenue, percentage of GDP grew in 2024-25: ABS
ATO advice and guidance; ATO update: Current compliance approach expected to continue under proposed foreign resident CGT rules changes; OECD publishes report on international tax co-operation developments
ATO advice and guidance; Consultation opens on draft legislation to increase TPB regulatory sanction powers; ATO update: How to manage super during the Payday Super changeover; First EU carbon border adjustment mechanism certificate price now available
ATO advice and guidance; ATO speech: Adopting OECD Tax Administration 3.0 concept
ATO advice and guidance; Consultation papers on improving consumer protection in the superannuation system released; ATO update: Guide on completing the combined global and domestic minimum tax return; February household spending rise driven by discretionary spending: ABS
ATO advice and guidance; Australia secures trade deal with European Union; Consultation opens on AI use by tax practitioners draft guidance; Amendments to anti-money laundering rules registered
ATO advice and guidance; Victoria’s tax office consults on draft dutiable transactions aggregation revenue rulings
ATO advice and guidance; Draft regulations on Division 296 implementation released for consultation; Consultation paper on financial adviser qualification standard reform published
ATO advice and guidance; ATO update: How Pillar Two rules work, interactions with corporate tax system
ATO advice and guidance; Legislation update: Bills to implement Division 296, amend LISTO pass parliament; ASIC opens consultation on proposals to enhance corporate transparency on listed entities’ ownership, control
ATO advice and guidance; Gross operating profits rise 5.8 percent in December quarter, wages tick up 0.9 percent: ABS; USTR presents President Trump’s 2026 trade policy agenda to Congress
ATO advice and guidance; Tax Ombudsman publishes final report on review of ATO GIC remission decision making
ATO advice and guidance; Regulations detailing elements supporting Payday Super implementation registered; Consultation opens on expansion of unfair contract terms protections to all franchisees; Reports of misconduct to ASIC rose in H2 2025, 40 percent related to corporate governance
ATO advice and guidance; United States, Taiwan sign agreement on reciprocal trade
ATO advice and guidance; Legislation update: Bills to implement Division 296, amend LISTO introduced to parliament; PBO releases analysis on revenue forgone due to CGT discount; Federal Government commissions review of Australian Office of Financial Management; Property tax revenue to GSP ratio highest in Victoria
ATO advice and guidance; ATO update: Steps for small businesses to avoid compliance action; Total dwelling approval numbers fell in December as apartment approvals dropped: ABS
ATO advice and guidance; ATO update: Preparation for PayDay Super checklist
ATO advice and guidance; Legislative Instruments for global and domestic minimum tax registered; Australia’s unemployment rate fell in December 2025; ATO update: Taxpayer alert issued on contrived property development arrangements; OECD updates eight transfer pricing country profiles
ATO seeks leave to appeal foreign resident capital gains tax decision; Productivity Commission publishes final reports on five pillars of productivity inquiries; Government consults on Better Targeted Super Concessions draft legislation; Draft legislation to streamline beneficiary TFNs reporting released for consultation; Enhanced Regulatory Sandbox review consultation paper released; WA Government revises up operating surpluses for 2025-26, beyond
ATO advice and guidance; Number of businesses rose 2.5 percent in 2024-25, driven by healthcare and logistics sector: ABS
ATO advice and guidance; Government releases 2025-26 Mid-year Economic and Fiscal Outlook; Bill to ensure correct Help to Buy tax outcomes passes WA Parliament; Victoria SRO publishes updated ruling on notification default; ATO update: FITO eligibility for foreign domestic minimum top-up taxes
ATO advice and guidance; South Australia reports higher-than-expected government operating surplus, lower net debt; Unemployment remains at 4.3 percent, employment growth lagged population growth: ABS
ATO advice and guidance; Special CSLR levy introduced for FY2025-26; ATO update: End-of-year closure period
ATO advice and guidance
ATO releases practice statement on administrative approach to Public CbC reporting exemptions; Consultation open on minor and technical amendments to Treasury portfolio legislation; APRA consults on new banking prudential framework tier; Victorian economy grew 1.1 percent in 2024-25, expected to accelerate in coming financial years
ATO advice and guidance; Instant asset write-off, beneficial ownership Act receives Royal Assent; National fiscal outlook worsens as increased forecast expenses exceeds forecast revenue: PBO; Promotional events’ goods spending drive household spending rise in October: ABS; OECD economic outlook expects global GDP growth to moderate by 2027, Australia’s to quicken
ATO advice and guidance; ATO update: Are you still required to be registered for GST?
ATO advice and guidance; Legislation update: Instant asset write-off, beneficial ownership bill passes parliament; High debt-to-income home lending to be limited from 1 February 2026; ATO update: Top 500 tax performance program 2025 findings report published; OECD consults on tax related issues to global mobility of individuals
ATO advice and guidance; Amendments to state taxation laws pass Victorian Parliament, receive Royal Assent; G20 leaders commit to international tax system cooperation, OECD working on G7’s ‘side-by-side’ approach
ATO update: Super funds, CIVs required to complete RTP schedule for 2026; Wages grew in September quarter as public sector wage growth outpaces private sector: ABS
ATO advice and guidance; Legislation update: Committee publishes report on instant asset write-off, beneficial ownership bill; Australian economy managing ‘soft landing’: IMF; ATO update: Pillar Two matters that are eligible for objection; OECD provides 2025 update to Model Tax Convention
ATO advice and guidance; Consultation open on modernising trade remedies system; Queensland to review economic impacts of the GST system
ATO update: International summit on tackling tax evasion; US modifies tariffs to exclude agricultural products
Victoria’s Revenue Office consults on property tax notification default draft revenue ruling; ATO update: Understanding the effects of thin capitalisation rules, DDCR on debt deductions; ATO update: Top three industries where shadow economy tip-offs surged in 2024-25
ATO advice and guidance; Metal manufacturing drives record-high business turnover in September: ABS
ATO advice and guidance; Consultation opens on company director PAYG withholding draft instrument
ATO advice and guidance; Legislation update: Payday super bills pass Parliament; ASIC releases roadmap for Australia’s private, public markets; Non-discretionary spending drives household spending rise in September: ABS
ATO advice and guidance; ATO update: Draft instructions to complete Public CbC report; Legislation update: Instant asset write-off, beneficial ownership bill referred to Senate Committee; Government announces review of Enhanced Regulatory Sandbox; ASIC publishes financial report, audit surveillances FY2024-25 findings; Tasmanian Government releases Treasurer’s Annual Financial Report for 2024-25;
ATO advice and guidance; Legislation update: Payday super bills pass the House; Consultation on streamlining, strengthening investment framework opens; Draft legislation to combine AASB, AUASB, FRC functions released for consultation; Redesigned Voluntary Tax Transparency Code published
ATO advice and guidance; Draft payments system regulations released for consultation
ATO advice and guidance; ATO update: How to report certain pre-existing US taxpayer accounts with missing tax IDs; United States announces trade agreements, frameworks with Cambodia, Malaysia, Thailand and Vietnam
ATO update: Pillar Two information session webinar registration opens; Australia GDP maintained 1.4 percent growth over 2024-25: ABS
ATO advice and guidance; Consultation opens on draft merger notification waiver legislation; ATO update: New website guidance on determining application of transitional CbC reporting safe harbour
ATO advice and guidance; Federal Government to implement new beneficial ownership register; Amendments to mandatory merger control to be introduced ahead of 2026 commencement; Victorian Government introduces state taxation bill to parliament; Victoria’s economic activity grew in 2024-25, driven by dwelling investment; Unemployment rate rises to highest since 2021: ABS; OECD releases report on recent developments in international tax cooperation
ATO advice and guidance; Consultation opens on Tax Ombudsman refreshed 2026 work plan
ATO advice and guidance; Lower energy prices drive business turnover down in August: ABS
ATO advice and guidance; Consultation opens on first tranche of payment service provider regulatory framework legislation; ATO update: Special leave granted to appeal Full Federal Court decision in Commissioner v Merchant
ATO advice and guidance; Federal Government to look into financial resource requirement for MIS operators
ATO update: How to make BAS lodgement easier
ATO advice and guidance; ATO update: Large companies paid near record amount of tax in 2023-24; Australia-UAE trade agreement comes into effect
ATO advice and guidance; ASIC warns financial advisers of qualification standard requirements deadline; Dwelling approval numbers dropped in August, as apartment approvals numbers fell by a third: ABS
ATO advice and guidance
ATO update: 2025-26 key focus areas for privately-owned, wealthy groups; ATO update: Commissioner's remedial power and individuals
ATO update: Insights from public group findings reports as of 30 June 2025; OECD report finds potential to improve tax administration with AI adoption; China introduces tax credit for reinvestments by foreign investors
ATO advice and guidance; ASIC publishes FAQs on sustainability reporting review, auditing requirements
ATO advice and guidance; ATO update: FBT liability on personal use of a work vehicle; OECD publishes report on member states’ 2024 tax reforms
ATO advice and guidance; Treasury opens consultation on tax relief for alcohol producers; Draft bill to implement PRRT review recommendation released for consultation; ATO consults on changes to high assurance Top 100 GST program reporting; NSW introduces legislation to extend build-to-rent tax concessions; OECD issues revised framework for exchange of information on tax rulings under BEPS Action 5
ATO advice and guidance; Suggestions to reduce compliance burdens released by Federal Government; Treasurers agree to advance key economic reforms; Treasury releases final report on adopting standards best practice approach
ATO advice and guidance; Australian economic growth exceeded expectations in June quarter; Treasury consults on merger notification waiver form; Legislation update: Payments System Modernisation bill passes House.
Additional new regional investment funding to support agriculture net zero transition; ATO update: Shadow economy activity in food, hospitality sector.
ATO advice and guidance; Legislative instrument registered specifying jurisdictions with qualifying GloBE taxes; More Australian businesses, less partnerships – ABS reveals seven Australian business facts.
CSIRO to host R&D program to assist critical minerals SMEs; ATO update: Final thin capitalisation and DDCR guideline.
Australian R&D spending on AI more than doubled over 2023-24: ABS; Farm lending rose in 2023-24 as average interest coverage ratio rise to decade high; ATO warns Next 5,000 private groups with overdue lodgements; United States and European Union announce trade framework agreement.
ATO advice and guidance.
ATO advice and guidance; ASIC to review PDS stamp duty payment disclosure requirements; June quarter annual wage growth remains unchanged from previous quarter: ABS; United States, China agree to continue 10 percent reciprocal tariffs
ATO update: AFCX data-matching program gazette notice registered
ATO advice and guidance; Household spending rose in June as spending volumes increased over June quarter: ABS
ATO advice and guidance; APRA releases updated MOU on roles, responsibilities with RBA
ATO advice and guidance; ASIC to review debt management, credit repair sector; Framework released for United States-Indonesia agreement on reciprocal trade
ATO update: Determining eligibility for remote zone tax offset
ATO update: Registrations open for Pillar Two information session; ATO update: 2025-26 tax, superannuation priorities for employers; OECD publishes reports on key tax developments and tax transparency
ATO update: GST treatment on refunds received under a container deposit scheme
ATO advice and guidance; Productivity Commission publishes research paper on effectiveness of tax arrangements on biodiversity goals; Revenue NSW issues property shared equity scheme revenue ruling and guidelines
ATO advice and guidance; Draft legislation on foreign bail-in bonds tax treatment released for consultation; Business turnover records first fall since October: ABS; White House issues executive order extending suspension of ‘reciprocal tariffs’ to 1 August 2025
ATO advice and guidance
ATO update: Bowerman and Commissioner of Taxation decision impact statement updated; Discretionary cash rise drives household spending rebound in May
ATO advice and guidance; Treasury consults on draft regulations related to income tax assessment regulation; ATO update: Tax time tips for small businesses
ATO advice and guidance; ATO update: Digital SODs lodgement now updated for all partnership sizes; US Senate passes ‘One Big Beautiful Bill’ legislation
ATO advice and guidance; WA Government transfers mining royalty administration to RevenueWA; US Treasury agrees with G7 to drop budget reconciliation bill section 899 for Pillar Two taxes exclusion for US companies
ATO advice and guidance; ASIC opens consultation on employee redundancy funds; ASIC updates AFS licensee guidance on curbing share sale fraud risks
ATO advice and guidance; White House announces executive order implementing trade deal with UK
ATO update: Top 500 documentation process for seeking advice
ATO advice and guidance; Treasury opens consultation on new ‘giving funds’ rules; Easter, ANZAC Day weekends deliver business turnover boost in April: ABS
ATO advice and guidance; Consultation paper released on proposed new merger system cost recovery fees
ATO update: Threshold for STP back payment report to be removed from 1 July; ATO update: Employer and superannuation obligations key dates; White House announces increase in tariffs on steel, aluminium to 50 percent
ATO advice and guidance; Fair Work Commission decides on 3.5 percent increase to minimum wage rates; Domestic demand more exposed to US tariff turmoil than exports: RBA
ATO advice and guidance; Land, payroll tax bill passes Victoria’s Legislative Assembly; ATO update: Consultation opens on two draft instruments related to GST; ATO update: Australia-New Zealand tax treaty updated to correct omission error
ATO advice and guidance; TPB issues warning on the risk of taking ‘finfluencer’ tax advice
ATO update: Tax obligations guidance support for new small business owners to be published; APRA and ASIC positive of superannuation industry FAR preparedness
ATO update: Navigating tax issues around succession planning; OECD releases updated transfer pricing country profiles
ATO advice and guidance; ATO update: Trust obligations checklist released
ATO update: How to correctly lodge a deferral request; European Union publishes Council Directive on exchange of Pillar Two information
ATO advice and guidance; Victorian Government to extend expanded off-the-plan stamp duty concession by 12 months
Australia tax debt reaches record high, ATO to focus attention on big tax debt holders; Productivity Commission’s National Competition Policy analysis open for submissions; Business turnover charts seventh consecutive month of rise in March: ABS; OECD releases consolidated commentary on the Global Anti-Base Erosion Model Rules
ATO advice and guidance; ASIC releases regulatory guide on new BNPL obligations; ATO update: Updated guidance on the supplementary annual GST return
Ex-tropical cyclone Alfred knocked household spending down in March: ABS; ATO update: Determining business eligibility for FY2024-25 $20,000 instant asset write off
ATO update: Employer tax and super obligations factsheet released
ATO update: Thirteen synthesised texts of the MLI and Australia’s tax treaties updated; US White House issues executive order on ‘tariff non-stacking’
ATO update: Clarification on the ATO’s current position regarding the Bendel decision; Hong Kong amends draft legislation implementing Pillar Two global minimum tax rules
ATO advice and guidance; Legislation update: New EDP operator reporting exemptions instrument registered; Tax Ombudsman consults on proposed FY2025-26 review topics
ATO update: Tips for managing small business day-to-day bookkeeping
ATO advice and guidance; EU pauses countermeasures against US tariffs to allow for negotiations; OECD updates outcome of Pillar Two transitional peer review process
ATO updates practice statement on administration of tax-related liabilities waiver in proceeds of crime matters; ASIC consults on publication of Reportable Situations and Internal Dispute Resolution data; Business turnover records fifth consecutive monthly rise in February: ABS; US modifies reciprocal tariff rates in response to trading partner retaliation, alignment
ATO advice and guidance; China requests WTO dispute consultations regarding US reciprocal tariffs; US Customs and Border Protection updates guidance on reciprocal tariffs
ATO advice and guidance; ATO update: Changes to the Top 500 groups program from April; ATO update: LCT definitions, threshold updated following ‘fuel-efficient vehicle’ amendment; ATO update: NFP governing document guide updated; US releases 2025 National Trade Estimate report
ATO advice and guidance; Legislation update: General, shortfall interest charge, instant asset write-off Act receives Royal Assent; Legislation update: Income tax, Medicare levy Act receives Royal Assent; Federal Government consults on draft instrument to establish merger notification thresholds; ACCC releases draft merger process guidelines, business quick guide for consultation; Parliamentary committee recommends ratification of Australia-Portugal tax treaty
ATO advice and guidance; Federal Government releases 2025-26 Budget Papers; Victoria’s penalty tax amnesty to end on 31 March
ATO advice and guidance; ATO issues interim decision impact statement on Bendel Division 7A appeal decision
ATO advice and guidance; Government to strengthen Franchising Code of Conduct enforcement, extend Unfair Contract Terms and Unfair Trading Practices protections; OECD publishes March 2025 economic outlook interim report
ATO update: Updated small business financial benchmarks published; ATO update: 31 March deadline for non-charitable NFPs self-review return
ATO advice and guidance; ATO files notice of appeal against Toowoomba car parking decision; Table summary of Franchising Code of Conduct changes published; Revenue NSW summarises changes introduced in 2024 Revenue Amendment Act; ATO update: New tax, super obligation focus areas for small businesses; Services spending drives household spending increase in January: ABS
ATO update: Alert outlines arrangements that “inappropriately access” MIT withholding regime; PBO publishes costing on removing GST from insurance premiums; Victoria Treasury releases 2024-25 mid-year financial report
ATO advice and guidance; Australian retail spending rose 0.3 percent in January; and ATO update: Non-compliant small businesses to shift to monthly GST reporting.
ATO advice and guidance; ATO update: Draft instrument consultation opens on requirement to lodge a return for 2025; OECD publishes Secretary-General report on international tax co-operation developments
ATO update: ATO moves ‘harder and faster’ on priority debt; ATO update: Correcting common misunderstandings of Division 7A application; EU will not withdraw from Pillar Two, remains committed to reaching Pillar One agreement: European Commissioner
ATO advice and guidance; APRA consults on changes to HELP debt assessment in home loan application; Treasury releases Cook Islands Shared Retirement Savings Portability MoU
ATO advice and guidance; ASIC consults on additional reportable situations regime compliance relief
ATO advice and guidance; Legislation update: House agrees to production tax incentive bill amendments, passes Parliament; Victoria SRO releases updated revenue ruling on land tax charity exemption; White House announces 25 percent tariffs on all steel and aluminium imports
Employee households’ living costs continued to rise in December quarter: ABS; ATO update: Documenting processes correctly for Top 500 group; OECD: Preferential tax regimes under BEPS Action 5
ATO advice and guidance; Consultation open on draft regulations to support BNPL amendments; Federal Government responds to Meetings and Documents Amendments review; RBA releases research paper on effectiveness of business investment tax breaks; Discretionary goods and services spending drives December household spending rise: ABS
ATO advice and guidance; Treasury releases survey for Small Business Ombudsman independent review
ATO advice and guidance; Federal Government to introduce mandatory superannuation service standards; ASIC releases outlook report on key issues in 2025
ATO advice and guidance; Rules to implement framework for multinational top-up tax registered; Consultation on miscellaneous amendments to Treasury Portfolio Laws open; AG Department issues discussion paper on legal professional privilege use in Commonwealth investigations; ATO update: New guidance on inbound related party funding for private groups; White House announcement on OECD ‘Global Tax Deal’
ATO advice and guidance; 2024-25 Tax Expenditures and Insights Statement published; South Australia’s mid-year Budget Review show higher estimates for taxation revenue, net debt
ATO advice and guidance; ATO update: Public CbC reporting parents encouraged to register; ATO update: Taxpayer alerts early-stage investor tax offset scheme, Division 7A circumvention arrangements; ATO update: Consultation on software royalties and payments draft guidance in January 2025
ATO advice and guidance; Legislation update: Multiple tax Acts receive Royal Assent; Amendments to Foreign Acquisitions and Takeovers regime registered; ATO update: New international tax measures affecting private groups; Utilities turnover falls in October as average electricity prices fall due to renewables supply: ABS
ATO advice and guidance; ATO update: Top 500 and Next 5,000 findings reports published; Fact sheet on state of Australia’s economy in the September quarter released
ATO advice and guidance; Consultation paper on updates to digital asset guidance published; Consultation opens on small, medium-sized banks review issues paper; ATO update: Fulfilling Division 15 obligations for non-resident insurers
ATO advice and guidance; Legislation update: BEPS Pillar Two bills pass Senate; Legislation update: Help to buy bills pass Senate; Legislation update: Commonwealth entities payment surcharge bills pass House.
ATO advice and guidance; OECD releases mutual agreement procedure, advance pricing agreement statistics for 2023
ATO advice and guidance; South Australia's royalty receipts reach record highs on rising prices for in-demand minerals
ATO update: Global profit shifting risks a major audit focus; Major civil and commercial projects drive construction industry turnover in September: ABS
ATO advice and guidance; Treasury consults on DGR endorsement guidelines for community charities
ATO advice and guidance; ASIC warns AFS, credit licenses to ensure governance practices keep up with AI adoption.
ATO advice and guidance; APRA to intensify scrutiny of fund-level expenditure for RSE licensees
ATO advice and guidance; Government consults on consumer law application on AI-enabled goods and services; Issues paper on RBA review into retail payments regulation released for consultation
ATO advice and guidance; Victoria SRO updates ruling, introduces penalty amnesty regarding application of associated transaction provision to capital raisings
ATO advice and guidance; ATO update: Guidance updated on treatment of correspondence regarding claims of invalid tax law application; OECD publishes XML Schema on international crypto asset reporting framework
ATO advice and guidance; Small business responsible lending obligations exemption to be extended to 2026; PBO publishes budget analysis on forgone revenue from negative gearing, CGT discount; Warmest August in a century boosted retail turnover: ABS
ATO advice and guidance; Treasury consults on denial of GIC and SIC income tax deductions measure; ATO update: 2024-25 foreign-owned financial institutions income tax and GST approach; ATO update: Approved form for thin capitalisation test choice released
ATO update: Annual GST return reporting added to Top 100 and Top 1,000 GST assurance review; APRA remakes interest rate risk framework prudential standard as transitional measure
ATO advice and guidance; Senate Committee invites submissions on Australian taxation system inquiry; Regulations supporting Government’s ‘Delivering Better Financial Outcomes’ package registered; Consultation opens on legacy retirement product conversions, reserves legislation; PBO publishes costing on ‘Super for housing policy’ impact on rent assistance; OECD releases annual peer review of BEPS Action 13 minimum standard on country-by-country reporting
ATO advice and guidance; Payment Times Reporting Rules 2024 registered, register launched; Consultation opens on Future Made in Australia investment ‘Front Door’; Draft Scams Prevention Framework legislation released for consultation
ATO advice and guidance; APRA consults on proposed changes to banking capital framework related to ‘hybrid instruments’; Interim report on development of sustainable finance taxonomy published; WA Government announces transfer duty extension, interest reduction for eligible property buyers impacted by delays
ATO advice and guidance; SRO Victoria consults on updated primary production preparation land tax exemption ruling; ATO update: How DDCR affects private groups
ATO advice and guidance; Short stay accommodation levy bill introduced to Parliament of Victoria
ATO advice and guidance; Legislation update: Government proposes amendments to BEPS Pillar Two bills; Legislation update: Climate-related financial disclosures bill passes Senate; ASIC expands strategic priorities in 2024-25 Corporate Plan
ATO advice and guidance; Regulations registered to address unintended consequences of ‘Douglas decision’; Tax Practitioners Board issues its plan for 2024-25
ATO advice and guidance; Legislation update: Committee recommends BEPS Pillar Two legislation be passed; ATO update: ATO releases its 2024-25 corporate plan; ATO speech: Key developments in tax administration in Australia.
ATO advice and guidance; Treasury consults on extension of small business responsible lending obligations exemption; Federal Government issues response to independent review of continuous disclosure laws changes; Legislation update: Committee supports proposed increase to Commonwealth penalty unit; Northern Territory Treasury publishes 2024 Pre-Election Fiscal Outlook report
ATO advice and guidance; ATO applies for special leave to appeal PepsiCo v Commissioner High Court decision; Federal Government consults on CDR amendments, releases CDR compliance cost review report; Tasmania’s medium density housing stamp duty concession passes State Parliament; TPB consults on draft guidance for new tax practitioner code of professional conduct obligations
ATO advice and guidance; Remade PRRT Regulations implements GTP Review recommendations; ATO update: Review governing documents before lodging NFP self-return review
