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What the ATO’s finalised software royalties ruling & draft guidance means for businesses

11/09/2026

The Australian Taxation Office (ATO) recently issued TR 2026/2, which sets out its view on when payments relating to software and intellectual property rights may constitute royalties for Australian tax purposes. At the same time, the ATO released draft PCG 2026/D4, which provides a practical compliance framework to help taxpayers assess the ATO’s likely level […]

Know your consumer: ATO’s new draft ruling for GST cross-border supplies

18/06/2026

On 10 June 2026, the ATO released draft ruling GSTR 2026/D1 (‘the ruling’) which is intended to replace GSTR 2017/1. The draft ruling provides updated guidance on determining when an overseas supplier is making cross-border supplies of services, digital products, or rights to an ‘Australian consumer’ and, therefore, making supplies connected with Australia for GST […]