Select an act from the drop-down list, enter the section number in the 'Provision' box and click on the Search button to go to the required section.
Example 1: Find Section 6 of the Fringe Benefits Tax Act 1986.
Answer:
Click on View legislation
Select Fringe Benefits Tax 1986
Type 6 in the 'Search' box
Click on Search
View a document
This function allows you to quickly go to a particular:
public ruling, determination or bulletin
legislative determination
ATO interpretative decision
case decision summary
ATO law administration practice statement
taxpayer alert
ATO superannuation circular.
If you know the reference number of one of these documents, click on View a document. Select the document type from the drop-down list, enter the number in the 'Reference' box then click on the Search button to go to the required document.
Use four digit years for all 1999 and subsequent rulings, determinations and bulletins, and for 1998 and subsequent product rulings – for example, TR 1999/3. Use only the last two digits of the year for all earlier rulings – for example, TR 97/11. To view a list of all rulings for a year use the wildcard ‘?’ – for example, TR1999/?
If you can’t remember the abbreviation for a particular ruling, omit the abbreviation and enter the ruling number – for example, 2003/15. You will be presented with a list of all ruling types with that reference number.
Example 2: Find GSTR 2003/9 (Goods and Services Tax: financial acquisitions threshold).
Answer:
Click on View a document
Select Public Rulings, Determinations and Bulletins from the drop-down list
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