What this rule does
The Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026 came into force on 30 July 2026. It is made under the Taxation Administration Act 1953 and is administered by the Department of the Treasury.
The rule sets out which types of transactions by government-related entities are exempt from third-party reporting obligations - the obligations that normally require information about certain transactions to be reported to the ATO.
What it replaces
This Determination repeals and replaces the previous rule: the Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016. The source document does not specify which exact transaction classes are covered or changed compared to the 2016 version.
Key actions
- Review the full text of the Determination at https://www.legislation.gov.au/F2026L01012 to check whether specific transaction types fall within the updated exemptions.
- Check whether the 2016 Determination (now repealed) was part of existing reporting processes and confirm the 2026 version covers the same exemptions previously relied on.
- Contact the Department of the Treasury or a tax adviser if there is uncertainty about whether a specific transaction type is still exempt under the new rule.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.