ATO interpretative decisions (ATO IDs)

An ATO Interpretative Decision (ATO ID) is an edited version of a decision we made on an interpretative matter and gives an indication of how we might apply a provision of the law.

ATO IDs are produced to help ATO staff apply the law consistently and accurately to particular situations. They set out the precedential ATO view that tax officers must apply in resolving interpretative issues. ATO IDs don’t provide advice to taxpayers and are not rulings.

See also:

Last modified: 01 Jun 2015QC 40437