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For more information, refer to:

Taxpayers' charter - what you need to know (NAT 2553)
Miscellaneous Taxation Ruling MT 2008/2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable
Taxation Ruling TR 2006/10 Income tax, fringe benefits tax and product grants and benefits: Public Rulings
Taxation Ruling TR 2006/11 Income tax, fringe benefits tax and product grants and benefits: Private Rulings
Class Ruling CR 2001/1 Class Rulings system
Product Ruling PR 2007/71 The Product Rulings system
Miscellaneous Taxation Ruling MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
Law Administration Practice Statement PS LA 2003/3 Precedential ATO view
Law Administration Practice Statement PS LA 2004/6 The Tax Office role in providing information or advice on the potential application of announced changes to the tax law, or where legislative change is contemplated but not announced
Law Administration Practice Statement PS LA 2008/3 Provision of advice and guidance by the Tax Office
Law Administration Practice Statement PS LA 2008/4 Publication of edited versions of written binding advice
Law Administration Practice Statement PS LA 2011/27 Matters the Commissioner considers when determining whether the Australian Taxation Office (ATO) view of the law should only be applied prospectively.

Last Modified: Thursday, 19 January 2012

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