Tax related updates in September 2026

In the past month, what updates have occurred within the Australian tax regime?

For September/October 2026, key updates and developments in the Australian tax regime include:

Cross-Border Software and IP Ruling: The ATO published Tax Ruling TR 2026/2, which broadens withholding tax rules to capture cross-border software, intellectual property, SaaS, and cloud access arrangements dating back to July 2021. Review the details on the ATO Legal Database.

Foreign Resident Capital Gains Tax (CGT) Changes: Preparations and new rules have advanced ahead of the broadened taxable Australian property regime taking effect in October 2026, which captures real property, infrastructure licenses, and enforces a rolling 365-day principal asset test. Check compliance guidelines via the ATO Foreign Investors Portal.

Monthly Foreign Exchange Rates: The ATO released the official monthly foreign exchange conversion rates for September/October 2026 to assist with multi-currency tax and business reporting. Access the conversion schedules on the ATO Foreign Exchange Rates Page.

R&D Tax Incentive Guidance: The ATO and Treasury provided updated help and feedback channels regarding proposed draft laws that lift offset rates while restricting eligible support activity claims and capping refundable offsets for newer firms. Explore program updates through Treasury R&D Consultation.

ATO and The Treasury