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

Responding

You can submit responses to this consultation up until 15 July 2025. Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

View our submission guidelines for further information.

Response methods

Online (preferred method)

Make a submission

Email

ITAA36Regulations@treasury.gov.au

Post

Law Division
Treasury
Langton Cres
Parkes ACT 2600

Enquiries

ITAA36Regulations@treasury.gov.au