Consultation period: 2 July to 15 July 2025
We seek views on the draft:
- Income Tax Assessment (1936 Act) Regulations 2025 (regulations)
- Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2025 (consequential regulations)
- explanatory statements to support the regulations.
Key documents
- Exposure draft regulations [PDF 381 kB Exposure draft regulations | DOCX 202 kB Exposure draft regulations]
- Explanatory statement regulations [PDF 302 kB Explanatory statement regulations | DOCX 94 kB Explanatory statement regulations]
- Exposure draft consequential regulations [PDF 225 kB Exposure draft consequential regulations | DOCX 159 kB Exposure draft consequential regulations]
- Explanatory statement consequential regulations [PDF 162 kB Explanatory statement consequential regulations | DOCX 35 kB Explanatory statement consequential regulations]
