News in brief… 28 January 2026

ATO advice and guidance; ATO update: Preparation for PayDay Super checklist

ATO advice and guidance The Australian Taxation Office (ATO) released its latest advice and guidance on 28 January 2026, which includes a compliance guideline on the ATO's approach to Payday Super. 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 This draft Determination will clarify the Commi...

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Published Date: 28 January 2026