Precedential ATO views

What is a precedential ATO view?

A precedential ATO view is our documented interpretation of any laws we administer in relation to particular interpretative issues. Precedential ATO views are set out in:

• publicly issued rulings and publicly issued draft rulings
• ATO Interpretative Decisions (ATO IDs)
• Decision Impact Statements
• documents listed in the Schedule of documents containing precedential ATO views.

When making decisions about interpretative issues, such as those that arise in requests we receive for private rulings, we must search for, identify and apply relevant precedential ATO views or escalate the issue. If we cannot identify a relevant precedential ATO view, we must create one.

Precedential ATO view documents are published on our website so that you can access the same information our staff must follow when resolving interpretative issues. It also allows you to easily find out our interpretation of the law.

For more information about precedential ATO views, refer to Law Administration Practice Statement PS LA 2003/3.

How to access ATO precedential views

The precedential ATO view documents are available on our Legal Database through the normal search and browse functions.

Using the browse function, rulings, ATO IDs and documents listed on the Schedule of documents containing precedential ATO views are listed by both title and topic.

An additional search function is available to search precedential ATO views - you can search the entire collection or selected document types. To access this search function from any page of our Legal Database, go to 'Access the database' and select 'Searches' - 'Precedential ATO view'.