News in brief… 23 January 2026

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 advice and guidance The Australian Taxation Office (ATO) released its latest advice and guidance on 14 and 15 January 2026, which includes a law administration practice statement, an update to a law administration practice statement, an addendum and a class ruling. Law Administration Practice Statement PS LA 2026/1 Self-managed superannuation funds – education directions for contraventions of the Superannuation Industry (Supervision) Act 1993 This Practice Statement sets out wh...

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Published Date: 23 January 2026