Consultations

Treasury conducts many consultations on behalf of the Government. These are listed below and include information on how to make a submission. Public submissions published as a result of a consultation are available for viewing on the Published Submissions page.

Treasury also conducts many reviews and inquiries on behalf of the Government. These reviews and inquiries are listed on the Reviews and Inquiries page.

Open for Consultation

The following consultations are open for public comment.

	Results 1 to 2 of 2
16-07-2010	Consultation Paper - Reform of the controlled foreign company rules
06-07-2009	Review of Australia's Superannuation System

Closed for Consultation

The following consultations are now closed for public comment.

	Results 1 to 265 of 265
15-07-2010	Progressing Australia's Tax Treaty Program – Discussions with India
09-07-2010	Exposure Draft - Terminal Medical Condition Insurance Premiums – Income Tax Deductibility by Funds and Retirement Savings Account Providers
09-07-2010	Exposure Draft - Film Tax Offset
09-07-2010	Exposure Draft - Tax Agent Services Amendment Regulations 2010 (No.)
07-07-2010	National Credit Reform - Enhancing confidence and fairness in Australia's credit law
30-06-2010	Discussion Paper - Implementation of the recommendations of Treasury's review of the GST financial supply provisions
25-06-2010	Discussion Paper - Improvements to the calculation and collection of income tax liabilities from consolidated groups
23-06-2010	Consultation Paper - Greater Certainty for Sovereign Investments - The Framework Rules
18-06-2010	Reforms to the Supervision of Australia's Financial Markets - Exposure Draft of Fees Regulations and Consultation Paper
16-06-2010	Consultation Paper - Review of Elections in the Income Tax Law
15-06-2010	Exposure Draft - Tax Laws Amendment (2010 Measures No. 5) Bill 2010: Extending CGT exemption for certain compulsory acquisitions
09-06-2010	Exposure Draft - Corporations Amendment Regulations 2010 (No. ) - Limited Recourse Borrowings by Superannuation Funds (Instalment Warrants)
03-06-2010	Extending the Tax File Number ('TFN') Withholding Arrangements to Closely Held Trusts and Family Trusts - Exposure Draft of Regulations and Explanatory Materials
31-05-2010	Issues Paper - Ticket Scalping: Ticket onselling and consumers
27-05-2010	Annual Levies on APRA Regulated Entities: Discussion Paper on 2010-11 Proposal
20-05-2010	Exposure Draft - Corporations Amendment (No 1) Bill 2010
20-05-2010	Discussion Paper - Improvements to Running Balance Accounts and Related Provisions
18-05-2010	Consultation Paper - Native Title, Indigenous Economic Development and Tax
13-05-2010	Reforms to the Supervision of Australia’s Financial Markets - Exposure Draft of Regulations and Consultation Paper
12-05-2010	Discussion Paper - Capital Gains Tax Treatment of Earnout Arrangements
11-05-2010	Consultation Paper - Improvements to The Capital Gains Tax Law: Certain Business Restructures
11-05-2010	Exposure Draft - Changes to the Taxation of Capital Protected Borrowings
11-05-2010	Consultation Paper - Developing an investment manager regime - improving conduit income arrangements for managed funds
06-05-2010	Exposure Draft - Superannuation Funds Acquiring Assets from Related Parties
06-05-2010	Transitional relief in respect of income tax deductibility of total and permanent disability (TPD) insurance premiums by superannuation funds
04-05-2010	Exposure Draft - Extending Gift Deductibility to Volunteer Fire Brigades
28-04-2010	Exposure Draft - Anti-Roll-Up Rule
23-04-2010	Exposure Draft - Corporations Amendment (No.2) Bill 2010
22-04-2010	Exposure Draft - Aligning the Capital Gains Tax Scrip for Scrip Roll-Over Requirements with the Corporations Act 2001
16-04-2010	Exposure Draft - Tax Laws Amendment (2010 Measures No. 3) Bill 2010: Managed Investment Trust (MIT)
16-04-2010	Exposure Draft - Changes to the taxation of the unexpended income of Special Disability Trusts
13-04-2010	Exposure Draft - Providing a Capital Gains Tax (CGT) Roll-Over For Replacement Water Entitlements
31-03-2010	The New Research and Development Tax Incentive: Second Exposure Draft
29-03-2010	GST - Cross Border Transport Services: Exposure Draft Legislation - Revised Version
23-03-2010	GST - Exemption for global roaming by visitors to Australia
17-03-2010	Options Paper: Unfair Terms in Insurance Contracts
10-03-2010	Discussion Paper - Income Tax Treatment of Instalment Warrants
05-03-2010	Consultation Paper - Audit Quality in Australia: A Strategic Review
01-03-2010	Corporations Amendment Regulations 2010 - trustee companies - Draft Regulations and Explanatory Material
26-02-2010	GST - Cross Border Transport Services: Exposure Draft Legislation
05-02-2010	Extending the Tax File Number ('TFN') Withholding Arrangements to Closely Held Trusts and Family Trusts
04-02-2010	Progressing Australia's Tax Treaty Program – Negotiations with Austria
03-02-2010	Proposals Paper: Access to Company Registers and Related Issues
22-01-2010	GST Administration - Grouping, rulings and tax invoices: Exposure Draft Legislation and Explanatory Memorandum
19-01-2010	Financial Claims Scheme Disclosure Regulations, Definition of External Support Regulations and Explanatory Statements
19-01-2010	Insolvent Trading: A Safe Harbour for Reorganisation Attempts Outside of External Administration
19-01-2010	Exposure Draft Financial Sector Legislation Amendment (Prudential Refinements and Other Measures) Bill 2010 and Explanatory Material
06-01-2010	Aligning the Capital Gains Tax Scrip for Scrip Roll-Over Requirements with the Corporations Act 2001
05-01-2010	Consultation Paper: Reform of the Controlled Foreign Company Rules
04-01-2010	Exposure Draft - Tightening the Non-Commercial Loan Rules and Explanatory Material
21-12-2009	Superannuation and Managed Investment Scheme Disclosure - Public Consultation
18-12-2009	Exposure Draft Tax Laws Amendment (Foreign Source Income Deferral) Bill (No. 1) 2010
18-12-2009	Forestry Managed Investment Scheme Amendments: Exposure Draft Legislation and Explanatory Material
18-12-2009	The New Research and Development Tax Incentive - Exposure Draft Legislation and Explanatory Materials
17-12-2009	Exposure Draft – Thin Capitalisation (AIFRS and ADIs): Modification of the Rules in Relation to the Application of Accounting Standards
17-12-2009	Draft Legislation to Introduce an Income Test for the Entrepreneurs' Tax Offset
14-12-2009	GST Administration - Input Tax Credit Attribution and Third Party Adjustments: Exposure Draft Legislation and Explanatory Memoranda
14-12-2009	Product Rationalisation of Managed Investment Schemes and Life Insurance Products - Proposals Paper
10-12-2009	Exposure Draft - Managed Investment Trusts: Capital Account Treatment Legislation and Explanatory Material
08-12-2009	Progressing Australia's Tax Treaty Program – Negotiations with Canada
04-12-2009	Improving Australia's Corporate Reporting Framework
02-12-2009	Reforms to the Supervision of Australia’s Financial Markets - Exposure Draft and Consultation Paper
01-12-2009	GST Administration - External Territory Tourist Refund Scheme: Exposure Draft Regulations and Explanatory Statement
30-11-2009	Greater Certainty for Sovereign Investments
30-11-2009	Exposure Draft - Minor Amendments to Tax Laws
27-11-2009	Issues Paper - Unconscionable Conduct
26-11-2009	Superannuation Clearing House - Exposure Draft of Legislation and Associated Explanatory Material
20-11-2009	Draft Regulations: National Consumer Credit Protection Package
16-11-2009	Consultation Regulation Impact Statement - Australian Consumer Law - Best Practice Proposals and Product Safety Regime
14-11-2009	Options to Address Fraudulent Phoenix Activity
05-11-2009	Income Tax Law Rewrites: Exposure Draft Legislation and Explanatory Material
30-10-2009	Draft Regulations: Eligible Emissions Units as Financial Products
23-10-2009	Improving Protections for Corporate Whistleblowers: Options Paper
22-10-2009	Extending the Tax File Number (‘TFN’) Withholding Tax Requirements to Closely Held Trusts and Family Trusts
12-10-2009	Excise manufacture and spirits: Exposure draft legislation and draft explanatory material
06-10-2009	GST Administration Draft Legislation and Exposure Draft
02-10-2009	Short Selling Disclosure Regulations
24-09-2009	Margin Lending Disclosure - Draft Regulations and Example Product Disclosure Statement
18-09-2009	Consultation Paper: The New Research and Development Tax Incentive
15-09-2009	Exposure Draft - Taxation of Employee Share Schemes (Application and Transitional Provisions)
11-09-2009	Reporting Requirements for Dealings with Unauthorised Foreign Insurers and in Atypical Risks - Draft Regulations
11-09-2009	Government response to the Board of Taxation Review of the legal framework for the administration of the GST - Second Discussion Paper
04-09-2009	Exposure Draft - Lost Members' Superannuation Accounts
04-09-2009	Company Losses: Exposure draft legislation and explanatory material
02-09-2009	Exposure Draft - Abolishing the capital gains tax trust cloning exception and providing a roll-over for fixed trusts
21-08-2009	Corporations Amendment Regulations 2009 - Draft Regulations and Explanatory Material
21-08-2009	Interest Withholding Tax - Exemption of Commonwealth Government Securities
14-08-2009	Exposure Draft - Taxation of Employee Share Schemes
14-08-2009	Exposure Draft: National Consumer Credit Protection Reform Regulations
04-08-2009	Greater Fairness and Equity in the Taxation of Special Disability Trusts
02-08-2009	Exposure Draft - Tax Agent Services Regulations and Explanatory Statement
31-07-2009	Exposure Draft - Superannuation Funds Loss Roll-Over
26-07-2009	CCAAC Review of Statutory Implied Conditions and Warranties
13-07-2009	Exposure Draft - GST and representatives of incapacitated entities
26-06-2009	Exposure Draft - Non-Commercial Losses
25-06-2009	Draft - Private Ancillary Fund Guidelines 2009
11-06-2009	Creeping Acquisitions - The Way Forward
10-06-2009	Consultation Paper - Proposed Financial Sector Levies for 2009-10
05-06-2009	Issues Paper: Improving Australia's Framework for Disclosure of Equity Derivative Products
05-06-2009	Improving Fairness and Integrity in the Tax System - Tightening the Non-Commercial Loan Rules in Division 7A of the Income Tax Assessment Act 1936
05-06-2009	Reform of the Taxation of Employee Share Schemes
01-06-2009	Discussion Paper: Improving the Taxation Treatment of Off-Market Share Buybacks
01-06-2009	Discussion Paper: Managed Investment Trusts - Capital Account Treatment
29-05-2009	Options Paper: Access to Share Registers and the Regulation of Unsolicited Off Market Offers
20-05-2009	Exposure Draft – Minor Amendments to Tax Laws
14-05-2009	Exposure Draft – Improving the Integrity of Prescribed Private Funds
12-05-2009	Better targeting the income tax exemption for Australians working overseas
12-05-2009	Extra-statutory concession power for the Commissioner of Taxation discussion paper
12-05-2009	GST and Cross-Border Transport Supplies – Discussion Paper
12-05-2009	Government response to the Board of Taxation Review of the legal framework for the administration of the GST - First Discussion Paper
12-05-2009	Reform of the foreign source income anti-tax-deferral (attribution) rules
12-05-2009	Discussion Paper: Life insurance companies - exempt annuity business
12-05-2009	GST Margin Scheme Review - Consultation Paper
12-05-2009	Review of the GST Financial Supply Provisions - Consultation Paper
11-05-2009	The Australian Consumer Law – Consultation on Draft Provisions on Unfair Contract Terms
08-05-2009	Consumer Voices: Sustaining Advocacy and Research in Australia's New Consumer Policy Framework
07-05-2009	Corporations Legislation Amendment (Financial Services Modernisation) Bill 2009
05-05-2009	Exposure Draft: Corporations Amendment (Improving Accountability on Termination Payments) Bill 2009
28-04-2009	Income Tax Consolidation Regime: Exposure draft legislation and explanatory material
27-04-2009	Exposure Draft: National Consumer Credit Regime
17-04-2009	Exposure Draft: Demutualisation of Friendly Societies and Capital Gains Tax
07-04-2009	Carbon Pollution Reduction Scheme - Fuel Tax Adjustment Arrangements
19-03-2009	Capital Gains Tax Relief for Compulsory Acquisitions of Part of a Main Residence
13-03-2009	Exposure Draft Confidentiality of Taxpayer Information Bill and Explanatory Material
12-03-2009	Tax treatment of emissions units: Amendments included in the Exposure Draft Carbon Pollution Reduction Scheme (Consequential Amendments) Bill 2009
06-03-2009	Short Selling Disclosure Regime - Consultation Paper
27-02-2009	Capital Gains Tax Relief for Transformation Arrangements
25-02-2009	Draft Legislation for the Small Business and General Business Tax Break
17-02-2009	An Australian Consumer Law: Fair Markets – Confident Consumers
12-02-2009	Exposure Draft Tax Agent Services (Transitional Provisions and Consequential Amendments) Bill 2009 and Explanatory Material
16-01-2009	Optional Capital Gains Tax Roll Over for Complying Superannuation Funds with Capital Losses
16-01-2009	GST Treatment of Automatic Teller Machine services – draft regulations
08-01-2009	Discussion Paper – Meaning of 'Understanding' in the Trade Practices Act 1974
19-12-2008	Global roaming services and goods and services tax (GST)
18-12-2008	Survey of Company Directors
18-12-2008	GST Treatment of Automatic Teller Machine services
12-12-2008	Regulation to impose an administrative penalty on the late lodgment of Annual investment income reports
09-12-2008	Exposure draft of the National Urban Water and Desalination Plan — urban water tax offset
26-11-2008	Improving the integrity of Prescribed Private Funds (PPFs) Discussion Paper
14-11-2008	Superannuation Clearing House and the Lost Members Framework
07-11-2008	Demutualisation of Friendly Societies and Capital Gains Tax
07-11-2008	Reforms to Income Tests - 2008-09 Budget Measures
05-11-2008	Abolishing the Capital Gains Tax Trust Cloning Exception
30-10-2008	Review of Film Tax Offsets - Consultation
14-10-2008	Increase Access to the Small Business Capital Gains Tax Concessions via the $2 Million Aggregated Turnover Test
23-09-2008	Exposure Draft of the Corporations Amendment (Short Selling) Bill 2008
01-09-2008	Discussion Paper - Creeping Acquisitions
22-08-2008	Tax Design Review Panel
08-08-2008	Interest Withholding Tax – Extension of Eligibility for Exemption to State Government Bonds
01-08-2008	Review of Non-Forestry Managed Investment Schemes
29-07-2008	Fringe Benefits Tax - Jointly Held Assets
23-07-2008	Draft Legislation to Reform Division 6C of the Income Tax Assessment Act 1936
11-07-2008	Thin Capitalisation: Amendments to the Application of Accounting Standards - Public Consultation
26-06-2008	Taxation of Financial Arrangements - Stages 3 & 4
06-06-2008	Distributions of Managed Investment Trust Income to Foreign Residents – Draft Regulations
03-06-2008	Green Paper on Financial Services and Credit Reform
30-05-2008	Simple Superannuation Advice - Consultation Paper
29-05-2008	Regulation of Direct Offshore Foreign Insurers – Draft Regulations
29-05-2008	Revised Exposure Draft Tax Agent Services Legislation and Explanatory Materials
28-05-2008	Proposed Financial Sector Levies for 2008-09
14-05-2008	Distributions of managed investment trust income to foreign residents
13-05-2008	Australia's Future Tax System
13-05-2008	Regulations for Charging for Valuations as Part of Private Rulings
05-05-2008	Temporary Residents and Superannuation
28-04-2008	Regulation of Direct Offshore Foreign Insurers - Draft Regulations
20-03-2008	Review of the Income Tax Exemption for Structured Settlements (Division 54)
12-03-2008	Demutualisation of Health Insurers and Capital Gains Tax
28-02-2008	Draft Corporations Amendment Regulations for consultation
22-02-2008	Potential Changes to the Eligible Investment Rules for Managed Funds, Including Property Trusts
08-02-2008	First Home Saver Accounts - Consultation Paper
22-01-2008	Tax consolidation rules following certain CGT roll-overs
11-01-2008	Criminal Penalties for Serious Cartel Conduct – Draft Legislation
20-09-2007	Regulation of Direct Offshore Foreign Insurers – Exemption Discussion Paper
22-08-2007	Review of Unlimited Amendment Periods in the Income Tax Laws – Discussion Paper
26-06-2007	Review of Discretions in the Income Tax Laws - Discussion Paper
22-06-2007	Product Rationalisation - Issues Paper
07-06-2007	Financial Reporting by Unlisted Public Companies - Discussion Paper
31-05-2007	Consultation Paper - Review of Prudential Decisions
25-05-2007	Proposed Financial Sector Levies for 2007-08
11-05-2007	Exposure Draft - Financial Sector Legislation Amendment (Simplifying Regulation & Review) Bill 2007
07-05-2007	Exposure Draft Tax Agent Services Bill, Related Regulations and Explanatory Material
28-03-2007	Proposed Statutory Deduction Provision for Investments in Forestry Managed Investment Schemes (MIS)
26-03-2007	Corporate and Financial Services Regulation Review – Draft Corporations Regulations amendments
05-03-2007	Review of Sanctions in Corporate Law
05-03-2007	Review of the Operation of the Infringement Notice Provisions of the Corporations Act 2001
02-03-2007	Insider Trading - Position and Consultation Paper
08-02-2007	Aligning Concessions for Small Business Draft Bill
24-01-2007	Financial Sector Levies Discussion Paper - Prospects for Superannuation Levies Beyond 2006-07
21-12-2006	Draft Regulations - New Minimum Pension Standards
21-12-2006	Review of Register of Relevant Interests - Consultation Paper
14-12-2006	Draft Legislation and Explanatory Materials: Taxation of Boat Hire Arrangements
08-12-2006	Terrorism Insurance Act Review: Exposure Drafts
04-12-2006	Streamlining Prudential Regulation: Response to 'Rethinking Regulation' - Proposals Paper
16-11-2006	Corporate and Financial Services Regulation Review – Proposals Paper
15-11-2006	Australian Auditor Independence Requirements: A Comparative Review
10-11-2006	Exposure Draft - Corporations Amendment (Insolvency) Bill 2007
02-11-2006	Regulation for Compensation for Loss in the Financial Services Sector
01-11-2006	Discussion Paper - Thin Capitalisation: application of accounting standards
11-10-2006	Discussion Paper - Fringe Benefits Tax Reporting Exclusion for Pooled or Shared Cars
04-10-2006	Standard Business Reporting - Supporting Documents
15-09-2006	Terrorism Insurance Act Review: 2006
11-09-2006	Exposure draft of the Corporations Amendment (NZ Closer Economic Relations) Bill 2006
07-09-2006	Corporations Amendment (Takeovers) Bill 2006
17-08-2006	Discussion Paper for the Review of Taxation Secrecy and Disclosure Provisions
15-05-2006	Discussion Paper on Proposed Financial Sector Levies for 2006-07
10-05-2006	Negotiation of an Australia-New Zealand CER investment protocol
10-05-2006	Consultation on Proposed Taxation Arrangements for Plantation Forestry
13-04-2006	Exposure Draft Bill for Consultation - Corporations Amendment Bill (No 2) 2006
10-04-2006	Exposure Draft - Goods and Services Tax Treatment of Residential Premises
07-04-2006	Corporate and Financial Services Regulation Review – Consultation Paper
04-04-2006	Exposure draft – Repeal of Inoperative Provisions
17-01-2006	Korea - Public to have say on Australian Tax Treaty Negotiations
16-12-2005	Discussion Paper: Regulation of Discretionary Mutual Funds and Direct Offshore Foreign Insurers
25-11-2005	Council Of Financial Regulators – Failure and Crisis Management in the Australian Financial System
25-11-2005	Coverage of the Medical Indemnity (Prudential Supervision and Product Standards) Act 2003
22-11-2005	Exposure of Revised Superannuation Contributions Splitting Regulations
10-11-2005	Exposure Draft Regulations for Consultation - Income Tax Amendment Regulations
12-10-2005	Consultation on Superannuation Contributions Splitting Regulations
12-10-2005	Insolvency Reform Package
11-10-2005	Exposure Draft Regulations – FSR Refinements
30-09-2005	Proposals to Refine ASIC’s Audit Inspection Powers
10-08-2005	Exposure Draft Bill - Civil Penalty Framework to Deter Promotion of Tax Exploitation Schemes
22-07-2005	Review of Australia-New Zealand Memorandum of Understanding on Business Law
27-06-2005	Exposure Draft Regulations: Non-member Spouse Standing Before the Superannuation Complaints Tribunal
22-06-2005	Review of Taxation Treatment of Plantation Forestry
17-06-2005	Conduit Foreign Income - Exposure Draft
15-06-2005	Exposure Draft Bill for Consultation - TLA (Improvements to Self Assessment) Bill (No 2) Amendments
02-06-2005	Review of the Schedule to the Excise Tariff Discussion Paper
27-05-2005	Fuel Tax Credit Reform Discussion Paper
26-05-2005	Exposure Draft Bill for Consultation - TLA (Improvements to Self Assessment) Bill (No. 2)
17-05-2005	Exposure Draft Regulations for Superannuation Death Benefits
13-05-2005	Review of Competitive Neutrality in the Medical Indemnity Insurance Industry - Report March 2005
09-05-2005	Disclosure of Director and Executive Remuneration by Listed Companies
02-05-2005	Refinements to Financial Services Regulation - Proposals Paper May 2005
13-04-2005	Superannuation (Financial Assistance Funding) Levy and Collections Regulations 2005
08-04-2005	Discussion Paper on Possible Impacts of Amended Levy Determination Framework on Levies from 2005-06
01-03-2005	Review of Competitive Neutrality in the Medical Indemnity Insurance Market
11-02-2005	Exposure Draft Bill for Consultation – Loss Recoupment Rules for Companies
07-02-2005	Exposure Draft Bill for Consultation – Corporations Amendment Bill (No. 2) 2005
12-01-2005	Choice of Superannuation Fund Regulations — Draft Regulations and Standard Choice Form
23-12-2004	Corporations Amendment Regulations 2004/05: Fee Disclosure and Other Regulations
22-12-2004	Exposure Draft Bill for Consultation – Federal Magistrates Court Legislation Amendment Bill 2004
18-11-2004	Proposed amendments to the Corporations Regulations - Chapter 6C and 'prescribed financial market'
03-11-2004	Transition to Retirement Consultation Paper
02-11-2004	Choice of Superannuation Fund Regulations - Consultation Paper
29-10-2004	Proposed Amendments for the GST Treatment of Long-Term Non Reviewable Contracts
25-05-2004	Exposure Draft Regulations – Corporations Amendment Regulations 2004 (CLERP 9 Bill)
25-05-2004	Exposure Draft Regulations – Corporations (Fees) Amendment Regulations 2004 (CLERP 9 Bill)
25-05-2004	Exposure Draft Regulations – ASIC Amendment Regulations 2004 (CLERP 9 Bill)
25-05-2004	Consultation on Splitting of Superannuation Contributions regulations
18-05-2004	Trans Tasman Mutual Recognition of Offers of Securities and Managed Investment Scheme Interests
18-05-2004	CLERP (Audit Reform and Corporate Disclosure) Bill 2003 Draft Due Diligence Defence for Consultation
05-05-2004	TOR for Development of a Framework for Closer Integration of Trans Tasman Banking Regulation
16-04-2004	Potential Designated Concession Income Items for Consultation
06-04-2004	Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain ‘At Call’ Loans
05-04-2004	Guidelines for Release of Price Sensitive Decisions by Australian Government Deptartments & Agencies
06-02-2004	Proposed Direction Under Section 891A of the Corporations Act 2001
11-12-2003	Superannuation Safety Amendment Bill 2003 – Consultation on Drafting Instructions for Regulations
21-11-2003	Proposed Amendment for the GST Treatment of Long-Term Non-Reviewable Contracts - 19 December 2003
14-10-2003	Draft Superannuation Splitting Regulations
03-06-2003	Review of Part 23 of the Superannuation Industry (Supervision) Act 1993
27-05-2003	Draft Portability Regulations
08-04-2003	Review of Financial Sector Levies - Treasury/APRA Issues and Discussion Paper
16-01-2003	Exposure Draft Bill for Consultation - Corporations Amendment Bill 2002
25-08-1997	A Generic Tax Framework for Demutualisations of Non-insurance Organisations - An Issues Paper

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