Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 
Reference: LI 2026/D6
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 11 May 2026
Signatory: Will Day Deputy Commissioner of Taxation

Draft Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026: I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument.

1 Name: This instrument is the Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subparagraph 396-55(a)(ii) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Reporting period: For an entity mentioned in column 1 of table item 3 in section 396-55 of Schedule 1 to the Act, the reporting period to which subparagraph 396-55(a)(ii) of Schedule 1 to the Act applies is specified to be each period of three months ending 30 September, 31 December, 31 March and 30 June. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Change of the Reporting Period for Third Party Reports on Real Property Transfers Determination 2016 | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Heather Forrester Email: Heather.Forrester@ato.gov.au Phone: 08 9268 5542 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Heather Forrester Email: Heather.Forrester@ato.gov.au Phone: 08 9268 5542