Select Browse if you don’t know the exact title of the document, or even if it is included on the database. You will access a List of contents – a hierarchical view of the information held in the database. Drill down to the document you need to view.
List of contents
Legislation and Regulations
Amending Legislation
ATO Interpretative Decisions
ATO Case Decision Summaries
Case Judgments (including Decision Impact Statements)
ATO Rulings and Determinations (including GST Bulletins)
Bulletins (excluding GST Bulletins)
Extrinsic Materials
Law Administration Practice Statements
Taxpayer Alerts
ATO Guidelines and Policy
Freedom of Information
Legislative Determinations
Other Precedential ATO View Documents
Superannuation Circulars.
There is also a complete section listing for legislation and ATO guidelines and policy. Select 'View list of provisions' (for legislation) or 'Table of contents' (for guidelines and policies) under the required document in the browse menu.
Example 3: Find a recent taxation ruling on lease surrender receipts and payments.
Answer:
Click on Browse – ATO Rulings and Determinations – By type – Rulings – Taxation – 2005
TR 2005/6 is Income tax: lease surrender receipts and payments.
Example 4: You have been told that the Tax Office is investigating profit washing schemes using a trust and loss entity. Where would you find details?
Answer:
Click on Browse – Taxpayer Alerts – 2005.
TA 2005/1 is about profit washing schemes using a trust and loss entity.
Example 5: Find the second reading speech for the Fringe Benefits Assessment Act 1986.
Answer:
Click on Browse – Extrinsic materials – 1986 – Fringe Benefits Assessment Act 1986 – Second reading speech.
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