The Legal Database contains the principal and amending acts that govern Commonwealth tax law, as well as the associated regulations and extrinsic material (explanatory memoranda and second reading speeches).
Public rulings, determinations and bulletins
Public rulings and determinations set out the Commissioner's opinion about how a tax law applies.
Legislative determinations
Legislative determinations are instruments issued by the Commissioner (or delegate). The Legal Database currently contains legislative determinations relating to excise, goods and services tax, income tax and the pay as you go system.
ATO interpretative decisions
An ATO interpretative decision (ATO ID) is a summary of a decision on an interpretative issue and is indicative of the Commissioner's view on the interpretation of the law on that particular issue. ATO IDs are produced to help Tax Office officers to apply the law consistently and accurately to particular situations.
Case decision summaries
Case Decision Summaries (CDS) are summaries of decisions on Tax Office interpretative issues.
ATO law administration practice statements
Law administration practice statements provide direction/assistance to staff on the approaches to be taken in performing duties involving the application of the laws administered by the Commissioner.
Taxpayer alerts
Taxpayer alerts are intended to be an early warning of Tax Office concerns about significant and emerging potential aggressive tax planning issues or arrangements that the Tax Office has under risk assessment.
Tax related case law
The Legal Database contains published case judgments from Australian courts which involve taxation matters.
Decision impact statements
Decision impact statements are a succinct statement of the Tax Office response to significant cases decided by the courts or tribunals. They provide details of the case, including the implication of the decision and whether any public rulings, determinations and interpretative decisions will need to be amended.
ATO policy papers
The Legal Database includes prosecutions policy, compensation policy and guidelines, and receivables policy.
ATO Superannuation Circulars
Superannuation Circulars explain the various legislative and regulative requirements that apply to the operation of self-managed superannuation funds under the Superannuation Industry Supervisions Actand associated regulations.
Freedom of information index
The freedom of information index provides references to technical rulings, guidelines, instructions, interpretations of the law and details of a number of procedures and practices followed within the Tax Office.
Schedule of documents containing the precedential ATO view
A precedential ATO view is the Tax Office's documented interpretation of any of the laws administered by the Commissioner in relation to a particular interpretative issue. The documents listed in this schedule can be used as valid sources of the precedential ATO view.
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