ATO Rulings & Determinations

ATO Class Ruling CR 2026/53 covers the tax treatment of bonus shares issued under WAM Active Limited's Dividend Substitution Share Plan, effective 1 July 2026 t

ATO Class Ruling CR 2026/55 covers Future Generation Global Limited's DSSP. Bonus shares are not taxed as dividends for eligible Australian resident shareholder

ATO Class Ruling CR 2026/56 covers WAM Leaders Limited shareholders receiving bonus shares under the Dividend Substitution Share Plan from 1 July 2026 to 30 Jun

ATO Class Ruling CR 2026/57 covers WAM Alternative Assets Limited's Dividend Substitution Share Plan, confirming bonus shares are not assessable income.

ATO Class Ruling CR 2026/59 confirms the tax treatment of bonus shares issued to WAM Microcap Limited shareholders under the Dividend Substitution Share Plan.

The ATO has released LCR 2026/1EC, summarising submissions on draft Payday Super transition rules. Key clarifications on which SG rules apply from 1 July 2026.

The ATO has released a compendium summarising feedback from the LCR 2026/D2 consultation on Payday Super eligible contributions. Key issues and ATO positions ex

The ATO has released LCR 2026/3EC, summarising public consultation feedback on how the Superannuation Guarantee charge is calculated under Payday Super rules.

The ATO has issued an erratum correcting typographical date errors in Class Ruling CR 2026/20, which covers Leo Lithium Limited's return of capital and special

ATO Class Ruling CR 2026/46 covers the tax treatment of three payment types under the NSW Forestry Industry Worker Support Program, applying from 11 November 20

ATO Class Ruling CR 2026/47 confirms the section 83A-33 tax concession applies to CWG employees whose share options were cancelled on 27 May 2024.

ATO Class Ruling CR 2026/48 sets out income tax rules for payments from ACIRT to construction workers when employment ends, applying 1 July 2025 to 30 June 2029

The ATO's LCR 2026/1 explains how old quarterly superannuation guarantee rules apply during the switchover to Payday Super from 1 July 2026.

The ATO's LCR 2026/2 explains what qualifies as an eligible contribution under the Payday Super system that commenced on 1 July 2026.

The ATO has published LCR 2026/3, explaining how the superannuation guarantee charge is calculated under the Payday Super rules from 1 July 2026.

The ATO has updated its WET producer rebate ruling. The maximum rebate for Australian wine producers increases from $350,000 to $400,000 from 1 July 2026.

The ATO has released draft ruling GSTR 2026/D2 on Recipient Created Tax Invoices (RCTIs). Key rules, requirements, and how to submit feedback explained.

The ATO has issued a minor typographical correction to Taxation Determination TD 2012/2, fixing a legislative reference in paragraph 2B. No substance changed.

The ATO has updated LCR 2016/6 to reflect a 15% withholding rate on all property purchases from foreign residents from 1 January 2025, with no minimum threshold

The ATO has issued an addendum to LCR 2019/3 on hybrid mismatch rules, correcting typos and a section reference. No tax obligations have changed.