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]
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)
ITAA36Regulations@treasury.gov.au
Post
Law Division
Treasury
Langton Cres
Parkes ACT 2600