ATO development status unresolved
An announcement does not amend the law. Do not automatically apply a proposal in a current-law calculation. Clearly labelled planning scenarios may model proposed changes. The ATO’s guidance on announced measures explains options and consequences for taxpayers who follow existing law or anticipate a change. Check the measure’s Treasury consultation, parliamentary record and Federal Register entry before assigning a legal status. Fourteen selected rows show TBD; the MYEFO philanthropy package shows Various and needs component-level checking.
| Measure | Announced in | ATO start date | ATO development status |
|---|---|---|---|
| Electric car discount: changes to the FBT treatment of electric cars | Budget 2026-27 | 1 April 2027 | TBD |
| Global minimum tax (Pillar Two): side-by-side package | Budget 2026-27 | 1 January 2026 | TBD |
| Foreign resident CGT regime: transitional arrangements | Budget 2026-27 | First quarter after Royal Assent | TBD |
| Foreign investment: extending the ban on foreign purchases of established dwellings | Budget 2026-27 | 1 April 2027 | TBD |
| Modernising private health | Budget 2026-27 | 1 April 2027 | TBD |
| Supporting philanthropy: deductible gift recipients | Budget 2026-27 | Various | TBD |
| Better targeting the R&D Tax Incentive | Budget 2026-27 | 1 July 2028 | TBD |
| Expanding venture capital incentives | Budget 2026-27 | 1 July 2027 | TBD |
| Minimum tax on discretionary trusts | Budget 2026-27 | Various | TBD |
| Loss refundability reforms for businesses and start-ups (beyond the carry-back) | Budget 2026-27 | 1 July 2028 | TBD |
| Dynamic PAYG instalments | Budget 2026-27 | 1 July 2027 | TBD |
| Law reform to tackle fraud against the tax system | Budget 2026-27 | Royal Assent | TBD |
| OECD Crypto Asset Reporting Framework and domestic reporting | MYEFO 2025-26 | 1 January 2027 | TBD |
| Tax treaties with Ukraine and Croatia | MYEFO 2025-26 | To be determined | TBD |
| Supporting philanthropy | MYEFO 2025-26 | Various | Various |
Later report for the foreign resident CGT row: the ATO measure page, updated 9 October 2026, says the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 is law and the changes commenced on 1 October 2026. The Federal Register gives assent on 15 September 2026. The ATO summary still showed TBD when checked on 13 October 2026, so the row repeats it.
Left out on purpose: the Budget and MYEFO rows that fund administration rather than change tax or super law (child support systems, the foreign investment framework, the Consumer Data Right, ABN authentication and lookup services, Digital ID, the counter-fraud and NDIS taskforces, director identification number linking and the wind-down of cheques).
Legislated: later application
The ATO summary names Acts for these 3 measures and lists 1 July 2027 as their start. Commencement, income year application and transaction cut-offs are different. Earlier acquisitions can affect later treatment, as the reform provisions below show.
| Measure | Announced in | ATO start date | Legislation and assent or registration |
|---|---|---|---|
| Negative gearing and CGT discount reform | Budget 2026-27 | 1 July 2027 | Treasury Laws Amendment (Tax Reform No. 1) Act 2026 and Income Tax Rates Amendment (Tax Reform No. 1) Act 2026, Royal Assent 26 June 2026 |
| Working Australians Tax Offset | Budget 2026-27 | 1 July 2027 | Treasury Laws Amendment (Tax Reform No. 1) Act 2026 and Income Tax Rates Amendment (Tax Reform No. 1) Act 2026, Royal Assent 26 June 2026 |
| Boosting the Low Income Superannuation Tax Offset | MYEFO 2025-26 | 1 July 2027 | Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 and Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026, Royal Assent 13 March 2026 |
Negative gearing: application and acquisition cut-off
Schedule 2 item 5 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 applies the amendments from the 2027-28 income year. Schedule 2 commenced on 27 June 2026, the day after Royal Assent. The inserted section 26-155(2)(a) excludes amounts relating to an ownership interest in a residential dwelling last acquired before 7:30 pm ACT legal time on 12 May 2026. For this exception, section 26-155(3) uses the contract date for a dwelling acquired under contract, rather than settlement.
Other exceptions cover new residential dwellings and prescribed activities, widely held unit trusts, complying superannuation entities and amounts relating to fringe benefits: sections 26-155(2), (4), (5) and 26-160. New-dwelling and prescribed-activity conditions depend on legislative instruments; this page does not determine whether a particular property qualifies. A 2026-27 purchase can therefore affect later deductions even though the deduction restriction applies from 2027-28.
CGT: separate application rules
The negative gearing acquisition cut-off is not a general CGT grandfathering rule. Schedule 1 has separate rules: items 82 to 84 address income year and CGT-event application, and item 60 inserts transitional section 119-1 for the minimum tax on gains from CGT events on or after 1 July 2027. Check the asset, event and applicable transition provisions separately before calculating a gain.
Legislated: earlier application
For these 9 measures the ATO summary names an Act or instrument and an application date on or before 22 September 2026. This table reproduces that summary; it does not independently establish every eligibility condition, application rule or transitional exception. Read the measure and legislation for the period being calculated.
| Measure | Announced in | ATO start date | Legislation and assent or registration |
|---|---|---|---|
| $1,000 instant tax deduction for work-related expenses | Budget 2026-27 | 1 July 2026 | Treasury Laws Amendment (Tax Reform No. 1) Act 2026 and Income Tax Rates Amendment (Tax Reform No. 1) Act 2026, Royal Assent 26 June 2026 |
| Instant asset write-off | Budget 2026-27 | 1 July 2026 | Treasury Laws Amendment (Tax Reform No. 2) Act 2026, Royal Assent 26 August 2026 |
| Tax loss carry-back | Budget 2026-27 | 1 July 2026 | Treasury Laws Amendment (Tax Reform No. 2) Act 2026, Royal Assent 26 August 2026 |
| Medicare levy low-income threshold increase | Budget 2026-27 | 1 July 2025 | Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026, Royal Assent 30 June 2026 |
| Better Targeted Superannuation Concessions: practical changes | MYEFO 2025-26 | 1 July 2026 | Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 and Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026, Royal Assent 13 March 2026 |
| Temporary reduction of fuel excise and the heavy vehicle road user charge | Budget 2026-27 | 1 April 2026 | Treasury Laws Amendment (Fuel Excise Relief No. 2) Act 2026 and Fuel Tax (Road User Charge) Determination 2026; Act Royal Assent 30 June 2026, Determination registered 25 June 2026 |
| Enhancing Pacific engagement | Budget 2026-27 | 1 July 2025 | Treasury Laws Amendment (Tax Reform No. 2) Act 2026, Royal Assent 26 August 2026 |
| Combatting illicit tobacco | Budget 2026-27 | Royal Assent | Combatting Illicit Tobacco Act 2026, Royal Assent 26 August 2026 |
| Income tax exemption for international sporting events | MYEFO 2025-26 | 1 July 2025 | Income Tax Assessment (1997 Act) Amendment (Income Tax Exemption) Regulations 2026, registered 26 June 2026 |
Download the three tables as CSV. Cite as Duguid, R. (2026). Announced Australian tax measures and enacted law [Data set]. https://duguid.com.au/rates/announced-not-yet-law/. Verify a measure’s status against the ATO page before relying on it; the list changes every sitting.
Common questions
Is the $1,000 instant tax deduction law?
Yes. Schedule 4 Part 1 item 17 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 applies it from the 2026-27 income year. Section 25-130 covers individuals who are Australian residents at some time in the year and derive assessable labour income. The deduction starts at the lesser of $1,000 and that income, then is reduced, to no less than zero, by specified work-related deductions. It is not an extra $1,000 on top of those same expenses. Income protection, personal sickness and accident insurance premiums, and membership of a trade, business or professional association are excluded from the section 8-1 reduction.
Is the negative gearing and CGT discount reform law?
Yes. The negative gearing amendments apply from 2027-28, but an earlier acquisition can affect later treatment. Section 26-155 has a pre-7:30 pm ACT legal time, 12 May 2026 ownership interest exception and a contract date rule. CGT has separate application and transition provisions; do not apply that acquisition cut-off to every CGT asset.
What does TBD mean on the ATO’s list?
TBD is the development status reported in the ATO summary. That entry alone does not establish whether a consultation draft, bill or instrument exists. Check Treasury, Parliament and the Federal Register for the measure. Various means the package needs component-level checking.
How often is this page checked?
At the events in the rates register’s review cadence: the 1 July rollover, the May Budget, the December MYEFO and each sitting of Parliament, plus any reader report.
General reference only, not tax, legal or financial advice. Statuses repeat the ATO page as at the date above. Check the ATO page and the Federal Register before relying on a measure.
Maintained by Ryan Duguid as part of his open source Australian computational accounting tools. He is a Provisional CA ANZ Member. CA ANZ has not endorsed this site or its tools. Source and contact.