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Documents for Public Comments - Tax Acts, Regulations and EMs

16 Aug 2025
Draft Taxation Laws Amendment Bill 2025 16 August 2025 (472kb)
Explanatory Memorandum on the Draft Taxation Laws Amendment Bill 2025 16 August 2025_ (1,348kb)
Tax Administration Laws Amendment Bill of 2025 16 August 2025 (301kb)
(Revised) Draft Regulations on Domestic Reverse Charge 18 August 2025 (385kb)
Explanatory Memorandum - Domestic Reverse Charge Mechanism relating to valuable metal 16 August 2025 (385kb)
Draft Memorandum on The Objects of Talab 2025 16 August 2025 (306kb)
Explanatory Memorandum - Export Regulation 16 August 2025 (419kb)
Draft Export Regulations - 16 August 2025 (350kb)


19 May 2025
Taxation Laws Amendment Act (4,654kb)
Tax Administration Laws Amendment Act (523kb)
The Revenue Laws Second Amendment Act (696kb)
Rates and Monetary Amounts Amendment Act (256kb)
Global Minimum Tax Act (281kb)
Global Minimum Tax Administration Act (203kb)
Carbon Offsets Regulations (821kb)
Regulations Electronic Services (311kb)
Regulations For Casino Table Games of Chance (316kb)
Regulations Domestic Reverse Charge (302kb)
Explanatory Memorandum - Casino Table Games of Chance (3,140kb)
Explanatory Memorandum - Domestic Reverse Charge Regulations (3,239kb)
Explanatory Memorandum - The Carbon Offset Regulations (1,063kb)
Explanatory Memorandum - VAT - Electronic Services (2,802kb)
Explanatory Memorandum on Revenue Laws Amendment Act 2024 (1,201kb)
Explanatory Memorandum on the Global Tax Bill (715kb)
Explanatory Memorandum on the Taxation Laws Amendment Act 2024 (256kb)
Response Document on 2024 Tax Bills Oct 2024 Final (783kb)




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