What this instrument does
The Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 changes the reporting period that applies to third party reports on real property transfers submitted to the ATO. It was registered on 12 August 2026 and is now in force.
The instrument is administered by the Department of the Treasury under the Taxation Administration Act 1953.
What it replaces
Schedule 1 of the new instrument repeals the previous Change of the Reporting Period for Third Party Reports on Real Property Transfers Determination 2016. That earlier determination no longer applies.
Who the instrument refers to
The instrument directly affects third party reporters of real property transfer data to the ATO. The source names examples such as state and territory revenue offices, land titles offices, and similar bodies that report property transfer data.
What the new reporting period is
The source summary does not specify what the new reporting period is or how it differs from the arrangement under the 2016 determination. The full instrument text is available at legislation.gov.au/F2026L01047.
Key actions
- If a business is a third party reporter of real property transfer data to the ATO - for example, a conveyancing platform, land titles office, or similar body - the full instrument at legislation.gov.au/F2026L01047 confirms the new reporting period obligations.
- Bookkeepers and tax agents who assist clients with property transfer reporting can download the instrument text and explanatory statement from legislation.gov.au/F2026L01047 to check how the change affects lodgement timelines.
- Alerts for future changes to this instrument are available by creating a My Account on legislation.gov.au and saving the title F2026L01047.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.